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@article{4695, author = {Legierská, Yvona}, article_location = {New York}, article_number = {No. 8}, keywords = {value-added tax (VAT); financial services; financial transactions; reverse charge; option to tax;}, language = {eng}, issn = {1548-6583}, journal = {Journal of Modern Accounting and Auditing}, title = {Value-Added Tax (VAT) on Selected Financial Transactions}, url = {http://www.davidpublisher.org/Public/uploads/Contribute/550a29d88f609.pdf}, volume = {Vol. 10}, year = {2014} }
TY - JOUR ID - 4695 AU - Legierská, Yvona PY - 2014 TI - Value-Added Tax (VAT) on Selected Financial Transactions JF - Journal of Modern Accounting and Auditing VL - Vol. 10 IS - No. 8 SP - 846-852 EP - 846-852 PB - David Publishing Company SN - 15486583 KW - value-added tax (VAT) KW - financial services KW - financial transactions KW - reverse charge KW - option to tax; UR - http://www.davidpublisher.org/Public/uploads/Contribute/550a29d88f609.pdf L2 - http://www.davidpublisher.org/Public/uploads/Contribute/550a29d88f609.pdf N2 - This paper deals with the approach to imposing value-added tax (VAT) on financial transactions. The VAT is a highly harmonized consumption tax within the European Union (EU). VAT operational rules have been set down by the relevant directive of the Council of the EU. Under the directive, it is possible to select either exemption or taxation of financial transactions. Only the first option is permitted in the Czech Republic. Pros and cons of both models are described, in particular, the problems with determining the difference between financial transactions and other similar performance that must always be subject to tax. Potential lower VAT revenue or tax base assessment, as appropriate, seems to be crucial in the case of the taxation of financial transactions. ER -
LEGIERSKÁ, Yvona. Value-Added Tax (VAT) on Selected Financial Transactions. \textit{Journal of Modern Accounting and Auditing}. New York: David Publishing Company, 2014, Vol. 10, No. 8, s.~846-852. ISSN~1548-6583.
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