About: 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

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About: 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 Goto Sponge NotDistinct Permalink

An Entity of Type : http://linked.opendata.cz/ontology/domain/vavai/Vysledek, within Data Space : linked.opendata.cz associated with source document(s)

Attributes	Values
rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	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 is not 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 as in the case 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 is not 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 as in the case (en)
Title	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 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 (en)
skos:prefLabel	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 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 (en)
skos:notation	RIV/62156489:43110/09:00144342!RIV10-MSM-43110___
http://linked.open...avai/riv/aktivita	Z
http://linked.open...avai/riv/aktivity	Z(MSM6215648904)
http://linked.open...iv/cisloPeriodika	7
http://linked.open...vai/riv/dodaniDat	2010
http://linked.open...aciTvurceVysledku	David, Petr
http://linked.open.../riv/druhVysledku	J - Článek v odborném periodiku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Mendelova univerzita v Brně / Provozně ekonomická fakulta
http://linked.open...dnocenehoVysledku	304132
http://linked.open...ai/riv/idVysledku	RIV/62156489:43110/09:00144342
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	VAT; services; self assessment system (en)
http://linked.open.../riv/klicoveSlovo	VAT services self assessment system
http://linked.open...odStatuVydavatele	CZ - Česká republika
http://linked.open...ontrolniKodProRIV	[38615793E257]
http://linked.open...i/riv/nazevZdroje	Agricultural economics : Zemědělská ekonomika
http://linked.open...in/vavai/riv/obor	AE
http://linked.open...ichTvurcuVysledku	1 (xsd:int)
http://linked.open...cetTvurcuVysledku	1 (xsd:int)
http://linked.open...UplatneniVysledku	2009
http://linked.open...v/svazekPeriodika	55
http://linked.open...iv/tvurceVysledku	David, Petr
http://linked.open...n/vavai/riv/zamer	The Czech Economy in the Process of Integration and Globalisation, and the Development of Agricultural Sector and the Sector of Services under the New Conditions of the Integrated European Market
issn	0139-570X
number of pages	12 (xsd:int)
http://localhost/t...ganizacniJednotka	43110

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