Impacts of the application of the reverse charge mechanism of the value added tax
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F13%3A00212475" target="_blank" >RIV/62156489:43110/13:00212475 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.11118/actaun201361072133" target="_blank" >http://dx.doi.org/10.11118/actaun201361072133</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.11118/actaun201361072133" target="_blank" >10.11118/actaun201361072133</a>
Alternative languages
Result language
angličtina
Original language name
Impacts of the application of the reverse charge mechanism of the value added tax
Original language description
Reverse charge mechanism is considered to be a specific mechanism when applying the value added tax. The liability to declare and pay the output tax is transferred to the recipient of the fulfillment within the reverse charge mechanism. Since April 1, 2011 there has been extended the application of the reverse charge mechanism to the domestic (home) fulfillments and since this date the mechanism has been applied to the delivery of slag, waste and metal scrap, defined in the Annex 5 and to the trading with the greenhouse gas emissions allowances. Since January 1, 2012 the reverse charge mechanism has been applied also for construction and assembly works which leads to a significant extension of VAT payers which this provision may affect. The paper willevaluate the impacts of the application of the reverse charge mechanism to the provider and the recipient of the taxable fulfillments, mainly for the construction works. There will be evaluated also the impacts of the administrative burde
Czech name
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Czech description
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Classification
Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AH - Economics
OECD FORD branch
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Result continuities
Project
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Continuities
Z - Vyzkumny zamer (s odkazem do CEZ)
Others
Publication year
2013
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
ISSN
1211-8516
e-ISSN
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Volume of the periodical
61
Issue of the periodical within the volume
7
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
9
Pages from-to
2133-2141
UT code for WoS article
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EID of the result in the Scopus database
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