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., Hitka M., Krajcirova L. Life Cycle Cost Calculation at the transport company in the supply of production of wooden houses – Case study. MATEC Web of conferences 2017:134:00049. doi:10.1051/matecconf/201713400049 [26] Skid steer pricing [Online]. [Accessed 28.08.2018]. Available: https://www.alibaba.com/product-detail/Chinese-Bobcat-700kg-mini-skid-steer_60756404107.html?spm=a2700.7724838.2017115.72.6def6d98He0jUZ [27] Central Statistical Bureau of Latvia. Average prices of energy resources for end-user (value added tax exempt). [28] Boat rental pricing [Online

. Retrieved from http://www.pwenigeria.typepad.com Roth, J. A., Scholtz, J. T., & Witte, A. D. (1989). Tax payer compliance: An agenda for research. Philadelphia. University of Pennsylva. Puri, M., Bambang, J., & Lukytawati, A. (2018). The determinants of tax compliance in Tax Amnesty programs: Experimental approach, Etikonomi , 17(1), 93-110 Sam, D. (2017). Breaking resistance to voluntary tax compliance. (Retrieved from www.leadershipnews.com Samuel, K.N., (2015). The Effect of Enforcement Measures on Value Added Tax Revenue for Firms in the Large Corporate Taxpayer

1 Introduction The aim of this article is to contribute to the theory and methodology of comparative value-added tax (VAT) research, especially when comparative studies are carried out in the EU harmonized field of VAT. There are few fields of law that are harmonized to such a great extent as VAT. The main harmonizing act is Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (the VAT Directive). The VAT acts of the Member States have been subject to harmonization for a long time. The first VAT Directives are dated back to

economic policy, with the objective of raising public welfare under the terms of constitutional law, both in general and in specific instances. Professor Witold Modzelewski (Faculty of Law and Administration, University of Warsaw) characterized actual problems of the application of tax law in his speech ‘Pathologies and Anomalies of Value Added Tax’, sharing his experiences in the profession of a tax adviser with a strong emphasis on practical aspects. Professor Dominik Mączyński (Faculty of Law and Administration, Adam Mickiewicz University in Poznań) delivered

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consumption and property taxation, to improve the overall functioning of the economy. The Commission also proposed changes to the value added tax. The current value added tax system features re- duced rates and exemptions influence the composition of production and consumption. The Commission was of the opinion that the sole purpose of value added tax should be to generate government revenue. The simplest and most efficient way of doing this is to have a single, common value added tax rate and make all goods and services tax- able. However, a change to a single rate would

) (Council Directive 2006/112/EC - on the common system of value added tax). FANNING S. F., 2005, Market Analysis for Real Estate. Concepts and Applications in Valuation and Highest and Best Use. Appraisal Institute. Chicago, Il. GACA R., 2016, Interpretacje pojęcia nieruchomość podobna (Interpretations of the Concept of Similar Property) [in Polish], Rzeczoznawca Majątkowy No. 1(89), PFRSM, Warszawa. PFRSM, Warsaw. GRISSOM, T.V., 1985, Value Definition: its Place in Appraisal Process, “The Appraisal Journal”, April. GOŁECKI M.J., 2011, Między pewnością a efektywnością

countries the state effec- tively intervenes in agriculture. The deviations from liberal economy principles in agricultural sector have also been seen in Turkey, e.g. credit interest at 35- 42% level, that is much below inflation rate; decreased value added tax; no land tax etc. After a decade of liberal policy important changes in Turkish agriculture may be observed. More and more farmers choose the way of production for market in- stead of self-consumption. It caused the increase of types of products and im- provements of quality. Development of agroindustry is

1 Introduction and EU Background 1.1 Problems with VAT Grouping Schemes Value-added tax (VAT) grouping schemes, whereby several legally independent entities are treated as a single taxable person for VAT purposes, are common and well known in the world of VAT/general sales tax (GST). While some of the typical elements of VAT grouping schemes are quite similar in most national VAT grouping schemes (there is one taxable person, internal supplies are outside the scope of VAT, VAT deductions are made on a group basis, only one VAT return is made, etc.) Doesum et al

ředitelství v Ústí nad Labem [2009], ECJ C-572/07, ECLI:EU:C:2009:365, 11.6.2009. Schermers, H. & Waelbroeck, D. (2001), Judicial Protection in the European Union , The Hague, London & New York: Kluwer Law International. Sehnálek, D. & Týč, V. et al. (2016), Soudní dvůr EU a výklad práva Evropské unie , Brno: Masarykova univerzita, Právnická fakulta. Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes – Common system of value added tax: uniform basis of assessment, OJ L 145, 13

Catalunya (CTTI) (C-67/16 P), Navarra de Servicios y Tecnologías SA (C-68/16 P), Cellnex Telecom SA, formerly Abertis Telecom SA, Retevisión I SA (C69/16 P) v European Commission, SES Astra SA . Joined CJEU Cases C-66/16 P to C-69/16 P and Cases C-70/16 P and C-81/16 P (Judgment of the Court (Fourth Chamber) of 20 December 2017). 11. Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (VAT Directive). Official Journal of the European Union, L 347, 11.12.2006, p. 1–118 // ELI: http://data.europa.eu/eli/dir/2006/112/oj . 12. Court