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Description
  • 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 provision of management services to enterprise in other EU state directly or through subsidiary in the state of recipient is different as well. Questions of VAT application during provision of management services 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 provision of management services to enterprise in other EU state directly or through subsidiary in the state of recipient is different as well. Questions of VAT application during provision of management services 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)
  • V oblasti právní úpravy DPH, její interpretaci a zejména aplikaci pravidel mezi členskými státy stale existují rozdíly. Aplikace DPH v rámci poskytování manažerských služeb společnosti v jiném členském státě ať již přímo, nebo prostřednictví dceřiné společnosti ve státě příjemce je taktéž odlišná. Otázky aplikace DPH při poskytování manažerských služeb byly zkoumány za užití standardních metod vědecké práce v pěti vybraných zemích EU -- v Maďarsku, Polsku, Rumunsku, Slovensku a České republice. (cs)
Title
  • VAT in the frame of providing management services to the subsidiary in the selected EU member states
  • VAT in the frame of providing management services to the subsidiary in the selected EU member states (en)
  • DPH v rámci poskytování manažerských služeb dceřinné společnosti ve vybraných zemích EU (cs)
skos:prefLabel
  • VAT in the frame of providing management services to the subsidiary in the selected EU member states
  • VAT in the frame of providing management services to the subsidiary in the selected EU member states (en)
  • DPH v rámci poskytování manažerských služeb dceřinné společnosti ve vybraných zemích EU (cs)
skos:notation
  • RIV/62156489:43110/08:00131336!RIV09-MSM-43110___
http://linked.open...avai/riv/aktivita
http://linked.open...avai/riv/aktivity
  • Z(MSM6215648904)
http://linked.open...iv/cisloPeriodika
  • 54
http://linked.open...vai/riv/dodaniDat
http://linked.open...aciTvurceVysledku
http://linked.open.../riv/druhVysledku
http://linked.open...iv/duvernostUdaju
http://linked.open...titaPredkladatele
http://linked.open...dnocenehoVysledku
  • 402361
http://linked.open...ai/riv/idVysledku
  • RIV/62156489:43110/08:00131336
http://linked.open...riv/jazykVysledku
http://linked.open.../riv/klicovaSlova
  • EU; VAT; management services (en)
http://linked.open.../riv/klicoveSlovo
http://linked.open...odStatuVydavatele
  • CZ - Česká republika
http://linked.open...ontrolniKodProRIV
  • [8284F0BED41C]
http://linked.open...i/riv/nazevZdroje
  • Agricultural economics : Zemědělská ekonomika
http://linked.open...in/vavai/riv/obor
http://linked.open...ichTvurcuVysledku
http://linked.open...cetTvurcuVysledku
http://linked.open...UplatneniVysledku
http://linked.open...v/svazekPeriodika
  • 7
http://linked.open...iv/tvurceVysledku
  • Nerudová, Danuše
  • David, Petr
http://linked.open...n/vavai/riv/zamer
issn
  • 0139-570X
number of pages
http://localhost/t...ganizacniJednotka
  • 43110
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