Aspects of value added tax within the self assessment system and extended guarantees for the provision of services in the countries of the European Union

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F09%3A00144342" target="_blank" >RIV/62156489:43110/09:00144342 - isvavai.cz</a>

Výsledek na webu

—

DOI - Digital Object Identifier

—

Jazyk výsledku

angličtina

Název v původním jazyce

Aspects of value added tax within the self assessment system and extended guarantees for the provision of services in the countries of the European Union

Popis výsledku v původním jazyce

The rules of The European Union suppose the value added tax as the only general excise tax. The need for harmonization of this tax in the existing EU member states is obvious, but the results in this field are not entirely convincing. Also provision of services is problematic field among others in the implementation of value added tax. It is essential to examine the issue of value added tax, in this case both the possibilities of use of self assessment system of value added tax by the recipient of the service compared to accounting of service including value added tax by a provider of this service, even if the provider of service from the EU member state shall have permanent establishment in other member state of the customer, but this establishment isnot involved in the provision of service, as well as the inclusion of services within the so-called extended guarantee to the taxable or exempt fulfilment, when the subject provides technical support and assistance to its customers, such

Název v anglickém jazyce

Aspects of value added tax within the self assessment system and extended guarantees for the provision of services in the countries of the European Union

Popis výsledku anglicky

The rules of The European Union suppose the value added tax as the only general excise tax. The need for harmonization of this tax in the existing EU member states is obvious, but the results in this field are not entirely convincing. Also provision of services is problematic field among others in the implementation of value added tax. It is essential to examine the issue of value added tax, in this case both the possibilities of use of self assessment system of value added tax by the recipient of the service compared to accounting of service including value added tax by a provider of this service, even if the provider of service from the EU member state shall have permanent establishment in other member state of the customer, but this establishment isnot involved in the provision of service, as well as the inclusion of services within the so-called extended guarantee to the taxable or exempt fulfilment, when the subject provides technical support and assistance to its customers, such

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

—

Projekt

—

Návaznosti

Z - Vyzkumny zamer (s odkazem do CEZ)

Rok uplatnění

2009

Kód důvěrnosti údajů

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

Název periodika

Agricultural economics : Zemědělská ekonomika

ISSN

0139-570X

e-ISSN

—

Svazek periodika

55

Číslo periodika v rámci svazku

7

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

12

Strana od-do

—

Kód UT WoS článku

—

EID výsledku v databázi Scopus

—