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rdf:type
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Description
| - V rámci problematiky daně z přidané hodnoty existuje celá řada diferencí v národních úpravách, jejich interpretacích a aplikacích daňovými orgány v praxi v jednotlivých vybraných zemích EU. Mnoho nejasností se objevuje při dodávání zboží s instalací do jiného členského státu EU jak při existenci provozovny dodavatele v zemi zákazníka, tak i bez ní. Další nesrovnalosti vznikají, zahrneme-li do této transakce ještě subdodavatele, který může pocházet z další země EU nebo ze stejné země jako zákazník. V části výsledky a diskuse byly identifikovány podmínky povinnosti či možnosti registrace k DPH ve vybraných zemích EU, nakládání se subdodávkou v případech zahraničního i lokálního subdodavatele, dále analyzovány možnosti použití reverse charge mechanismu a podmínky vzniku provozovny ve vybraných zemích EU. Naplňování snah vedoucích k dosažení stěžejního cíle daňové politiky EU, a to odstranit rozdíly v daňových systémech jednotlivých členských zemí, zejména prostřednictvím minimalizace disproporcí v dopade (cs)
- There still exist the differences in provision of VAT, in interpretation of VAT provisions and application of the rules in practice between the EU member states. Application of VAT during the supply of goods with installation to other EU member state, both during the existence of establishment in the state of customer and also without it, is considered to be one from the problematic field. Other discrepancies are created by inclusion of the sub suppliers, who can come from other EU member state or from the same state as customer, to this transaction. Questions of VAT application during the supply of goods with installation to other EU member state were processed by using standard methods of scientific work in the frame of five selected EU countries -- Hungary, Poland, Romania, Slovakia and Czech Republic.
- There still exist the differences in provision of VAT, in interpretation of VAT provisions and application of the rules in practice between the EU member states. Application of VAT during the supply of goods with installation to other EU member state, both during the existence of establishment in the state of customer and also without it, is considered to be one from the problematic field. Other discrepancies are created by inclusion of the sub suppliers, who can come from other EU member state or from the same state as customer, to this transaction. Questions of VAT application during the supply of goods with installation to other EU member state were processed by using standard methods of scientific work in the frame of five selected EU countries -- Hungary, Poland, Romania, Slovakia and Czech Republic. (en)
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Title
| - Difference of application of VAT in EU member states during the supply of goods including installation
- Difference of application of VAT in EU member states during the supply of goods including installation (en)
- Diference aplikace DPH v zemích EU při dodání zboží včetně instalace (cs)
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skos:prefLabel
| - Difference of application of VAT in EU member states during the supply of goods including installation
- Difference of application of VAT in EU member states during the supply of goods including installation (en)
- Diference aplikace DPH v zemích EU při dodání zboží včetně instalace (cs)
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skos:notation
| - RIV/62156489:43110/08:00124075!RIV09-MSM-43110___
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http://linked.open...avai/riv/aktivita
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http://linked.open...avai/riv/aktivity
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http://linked.open...iv/cisloPeriodika
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http://linked.open...vai/riv/dodaniDat
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http://linked.open...aciTvurceVysledku
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http://linked.open.../riv/druhVysledku
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http://linked.open...iv/duvernostUdaju
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http://linked.open...titaPredkladatele
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http://linked.open...dnocenehoVysledku
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http://linked.open...ai/riv/idVysledku
| - RIV/62156489:43110/08:00124075
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http://linked.open...riv/jazykVysledku
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http://linked.open.../riv/klicovaSlova
| - eu; supply of goods; vat (en)
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http://linked.open.../riv/klicoveSlovo
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http://linked.open...odStatuVydavatele
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http://linked.open...ontrolniKodProRIV
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http://linked.open...i/riv/nazevZdroje
| - Acta Universitatis agriculturae et silviculturae Mendelianae Brunensis : Acta of Mendel University of agriculture and forestry Brno = Acta Mendelovy zemědělské a lesnické univerzity v Brně
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http://linked.open...in/vavai/riv/obor
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http://linked.open...ichTvurcuVysledku
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http://linked.open...cetTvurcuVysledku
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http://linked.open...UplatneniVysledku
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http://linked.open...v/svazekPeriodika
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http://linked.open...iv/tvurceVysledku
| - Nerudová, Danuše
- David, Petr
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http://linked.open...n/vavai/riv/zamer
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issn
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number of pages
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http://localhost/t...ganizacniJednotka
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