Differentiation of delivery of goods and provision of services to entities from other member states

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F49777513%3A23510%2F21%3A43971173" target="_blank" >RIV/49777513:23510/21:43971173 - isvavai.cz</a>

Výsledek na webu

<a href="https://www.aauni.edu/wp-content/uploads/2022/01/ifrs2021-sbornik.pdf" target="_blank" >https://www.aauni.edu/wp-content/uploads/2022/01/ifrs2021-sbornik.pdf</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Differentiation of delivery of goods and provision of services to entities from other member states

Popis výsledku v původním jazyce

The goal of this paper is to describe the differentiation between the delivery of goods and the provision of services in respect to the VAT in the Czech Republic, further to compare this concept with the German legislation, to demonstrate differences with practical examples and to make a recommendation based on the findings for the most suitable concept that would be applicable across the EU. From the performed desk research, demonstration of practical examples and comparison of defined ways, a clear rule was defined as the most suitable for the differentiation whether it is a delivery of goods or a provision of services – a product from a serial production is a delivery of goods. A product made according to the customer’s wishes is a provision of services. In the case of repairs, any repair involving the work of a person, or a machine should be considered a service. Only the delivery of a thing that is a new product to the customer and is not a repair of his already owned product should be considered a delivery of goods with installation and assembly.

Název v anglickém jazyce

Differentiation of delivery of goods and provision of services to entities from other member states

Popis výsledku anglicky

The goal of this paper is to describe the differentiation between the delivery of goods and the provision of services in respect to the VAT in the Czech Republic, further to compare this concept with the German legislation, to demonstrate differences with practical examples and to make a recommendation based on the findings for the most suitable concept that would be applicable across the EU. From the performed desk research, demonstration of practical examples and comparison of defined ways, a clear rule was defined as the most suitable for the differentiation whether it is a delivery of goods or a provision of services – a product from a serial production is a delivery of goods. A product made according to the customer’s wishes is a provision of services. In the case of repairs, any repair involving the work of a person, or a machine should be considered a service. Only the delivery of a thing that is a new product to the customer and is not a repair of his already owned product should be considered a delivery of goods with installation and assembly.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50205 - Accounting

Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2021

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

Conference Proceedings 9th International Scientific Conference, IFRS: Global Rules and Local Use - Beyond the Numbers

ISBN

978-80-7638-027-1

ISSN

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e-ISSN

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Počet stran výsledku

11

Strana od-do

149-159

Název nakladatele

Metropolitan University Prague

Místo vydání

Prague

Místo konání akce

Prague, Czech Republic

Datum konání akce

7. 10. 2021

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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