scholarly journals VAT application in travel services pursuant to the Czech and EU legislations and a proposal for amendments in the Czech value-added tax law

2010 ◽  
Vol 58 (6) ◽  
pp. 345-354 ◽  
Author(s):  
Milena Otavová ◽  
Veronika Sobotková
Keyword(s):  
European Union ◽  
Value Added ◽  
Tax Law ◽  
The European Union ◽  
Value Added Tax ◽  
Common System ◽  
Eu Directive ◽  
Council Directive ◽  
Travel Services ◽  
Definition Of

The domain of value-added tax has been already fully harmonized. Its regulation dwells on the Council Directive 2006/112/EC on the common system of value-added tax, and all member countries of the European Union are obliged to provide for the implementation of this Directive into their national legislations similarly as the Czech Republic, which entered the European Union on 1 May 2004. The Act no. 235/2004 Coll. on the value-added tax as amended (hereinafter „value-added tax law“) should be therefore in line with the Directive. In reality however, some issues in the VAT law have not been fully harmonized yet. One of these issues is for example the application of a special routine for travel services according to §89 of the VAT law, which is in essential contradiction with the Directive in question, the controversial point being definition of the person of customer whom the Directive understands in a different way than the VAT law. Thus, the characterization of the problem based on the Czech and EU legislations with respect to jurisdiction of the Court of Justice of the European Community forms a framework of the paper. Based on a comparative analysis of the application of special and ordinary routines in providing travel services to the customer by the taxpayer, tax incidence in his assessment base is determined. At the same time, the paper also includes a proposal for the change of the definition of customer in the VAT law so that the application of the given routine is fully in line with the EU Directive.

scholarly journals THE COMMON SYSTEM ON THE VALUE ADDED TAX OF THE EUROPEAN UNION APPLIED TO THE INTRA-COMMUNITY OF PURCHASES OF MOTOR VEHICLES

2021 ◽  
Vol 14(63) (2) ◽  
pp. 73-78
Author(s):  
Steliana Busuioceanu ◽  
Keyword(s):  
European Union ◽  
Value Added ◽  
Motor Vehicles ◽  
The European Union ◽  
Value Added Tax ◽  
Common System ◽  
Goods And Services ◽  
Council Directive ◽  
Title Vi ◽  
The Common

The common system of value added tax (VAT) of the European Union (EU) is implemented through Directive 2006/112/EC amending the text of Directive 6, namely of Council Directive 77/388/EC of May 17th 1977 to clarify the existing EU VAT legislation. This tax applies to all transactions made in the EU by a natural person or a legal entity called a taxable person, who provides goods and services in the course of their business. Moreover, imports of goods and services by any taxable person are also subject to VAT. The intra-community purchase of means of transport represents the entry into Romania of motor vehicles coming from member states of the European Union, goods that are transported from another member state to Romania. The fiscal treatment is very different depending on the specifics of each particular circumstance at the intra-community purchase and it is regulated by Title VI of the Tax Code which transposes the provisions of Directive 2006/112/EC. We aim at analyzing and capturing the accounting and fiscal diversity generated by these particular circumstances in the intra-community purchase of motor vehicles.

scholarly journals The specifics of applying value added tax for local authorities

2010 ◽  
Vol 58 (3) ◽  
pp. 67-78
Author(s):  
Miloš Grásgruber ◽  
Petra Mísařová
Keyword(s):  
Public Administration ◽  
Economic Activity ◽  
Value Added ◽  
The European Union ◽  
Value Added Tax ◽  
Local Authorities ◽  
Eu Member States ◽  
Common System ◽  
Council Directive ◽  
The Impact

If local authorities units carry out an economic activity, are considered to be taxable under Act No. 235/2004 Coll., On Value Added Tax as amended. Adjustment of VAT in all countries of the European Union is based on Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax as amended. The application of this directive is binding for all EU member states and national treatment of VAT may diverge from the Directive only in cases where the Directive permits. Decisions of the European Court of Justice are of considerable importance during the interpretation of the Czech VAT Act.For the municipalities and regions article defines the activities that are considered to be an economic activity and activities that are deemed to exercise of public administration and are not therefore subject to VAT. Further the paper defines the concept of turnover of local authorities. At paper there are evaluating the impact of the application of VAT on municipalities and regions in the provision of the individual fulfillment. Great attention must municipalities and region devote to the problem of correct application of claim to tax deduction if they carry out the exercise of public administration, taxable activities and fulfillments exempt from VAT.

scholarly journals Guarantee for the value added tax

2020 ◽  
Vol 20 (4) ◽  
pp. 35-52
Author(s):  
Michael Feldek
Keyword(s):  
Value Added ◽  
Case Law ◽  
Legal Order ◽  
The European Union ◽  
Value Added Tax ◽  
Common System ◽  
Court Of Justice ◽  
Council Directive ◽  
The Common ◽  
Descriptive Method

The paper examines legal disputes arising from the questionable implementation of article 205 of the Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax into the Czech legal order. The main aim of the paper is to find out whether the provisions resulting from that implementation are applicable, and if so under what conditions. Author draws conclusions mainly from case law of the Court of Justice of the European Union and Czech Supreme Administrative Court and uses analysis, synthesis and descriptive method.

ANALYSIS OF THE NATURE OF THE EUROPEAN DIGITAL TAX IN COMPARISON WITH THE CURRENT VAT SYSTEM AND ITS IMPACT ON THE ECONOMY AND MANAGEMENT OF ECONOMIC ENTITIES

2021 ◽  
Vol 2 (4) ◽  
pp. 42-48
Author(s):  
S. V. ZAYTSEV ◽  
Keyword(s):  
European Union ◽  
Civil Society ◽  
European Commission ◽  
Value Added ◽  
The European Union ◽  
Value Added Tax ◽  
Short Term ◽  
Low Level ◽  
Digital Services ◽  
The Many

In March 2018 the European Commission presented a proposal to adopt a digital services tax (DST) on certain types of revenues of multinational digital Companies. The purpose of the digital services tax is to compensate in the short term for the low level of corporate taxation of these companies in the European Union and thus meet the urgent need of civil society for greater tax fairness. DST is presented as an indirect tax on turnover and is often compared to value-added tax (VAT). In this article, the author seeks to highlight the many differences that exist between the harmonized European Union VAT and the new DST. In addition, the author challenges the idea that the DST will actually be an indirect tax and, most importantly, that it will effectively increase tax justice in the European Union.

scholarly journals Permanent Establishment – New Concept

2019 ◽  
pp. 445-456
Author(s):  
César García Novoa
Keyword(s):  
European Union ◽  
New Economy ◽  
Tax Law ◽  
The European Union ◽  
Traditional Definition ◽  
Permanent Establishment ◽  
International Tax ◽  
Definition Of

The permanent establishment is an essential concept in International Tax Law. The traditional definition was based on the existence of a fixed place of business. At present, the new economy requires a change in the concept of permanent establishment. The topic of permanent establishment is based today on the so-called sufficient economic presence. The European Union is working on the definition of a permanent digital establishment.

scholarly journals The proposal of taxation of international passenger transport with respect to the including into the travel services

2012 ◽  
Vol 60 (4) ◽  
pp. 299-306
Author(s):  
Milena Otavová ◽  
Veronika Sobotková
Keyword(s):  
Comparative Analysis ◽  
Slovak Republic ◽  
Value Added ◽  
Individual Member ◽  
Passenger Transport ◽  
Value Added Tax ◽  
Member States ◽  
Transport Services ◽  
Council Directive ◽  
Travel Services

Generally, international passenger transport is exempt from the value added tax, in the case of air transport. International road passenger transport is however liable to taxation. However, the Council Directive on Value Added Tax contains a number of variations in the frame of the taxation of international passenger transport both for the states that joined the Community after January 1, 1978 and also for countries that were members of the Community on January 1, 1978. The international passenger transport is therefore rather problematic field due to a number of exceptions for individual Member States. It is on the providers or recipients of transport services to inform correctly about the taxation of international road transport and to pay properly the tax. The aim of the article is to evaluate the possibilities of the taxation of international passenger transport in the Czech Republic, Austria, Slovak Republic, Germany and Poland and to determine how the taxation of international passenger transport affects the tax liability and price of travel services provided in this country. From the comparative analysis it is evident that the tax paid abroad should be included in the total price of the purchased service. Based on the comparative analysis there will be a proposal for the taxation of international passenger transport so that the tax collection in the monitored countries would be simplified. The proposal recommends to unify an approach during the taxation of international passenger transport for all Member States of the European Union in order to reduce administrative costs on the part of the governments and individual entities.

VALUE ADDED TAX IN THE EUROPEAN UNION

2021 ◽  
Vol 62 (01) ◽  
pp. 186-189
Author(s):  
Nigar Yadulla Shahgaldiyeva ◽  
Keyword(s):  
European Union ◽  
Key Words ◽  
Value Added ◽  
The European Union ◽  
Value Added Tax ◽  
Tax System ◽  
Manufactured Goods ◽  
The Difference

Value-added tax is an indirect tax based on the sale value of goods, production and non-manufactured goods as an object of taxation. According to the mechanism and procedures for the calculation and payment of value added tax, this tax is not directly imposed by a particular person, but applies to consumers in the process of return. In this case, the value added tax is neutral for securities. In addition, value added tax is universal and is characterized by the difference between purchases at each stage of production and turnover. In connection with the calculation of value added tax, the taxpayer's tax liability to the budget consists of the difference between the amount of tax assessed on taxable turnover and the amount of tax to be deducted in accordance with the documents. Key words: European Union, value Added Tax, tax, tax system

I. Customs, Excise Duties and Value Added Tax

1996 ◽  
Vol 45 (3) ◽  
pp. 736-740 ◽  
Author(s):  
Karl Newman ◽  
Michael Michael
Keyword(s):  
European Union ◽  
Value Added ◽  
The European Union ◽  
Value Added Tax ◽  
Excise Duties

The enlargement of the European Union from 1 January 1995 by the accession of Austria, Finland and Sweden inevitably necessitated amendments to much Community legislation.1

The Future of Value Added Tax in the European Union

1996 ◽  
Vol 11 (23) ◽  
pp. 373 ◽  
Author(s):  
Michael Keen ◽  
Stephen Smith ◽  
Richard E. Baldwin ◽  
Vidar Christiansen
Keyword(s):  
European Union ◽  
Value Added ◽  
The European Union ◽  
Value Added Tax ◽  
The Future
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