scholarly journals Changes in VAT rates during the economic crisis

2011 ◽  
Vol 59 (2) ◽  
pp. 339-346 ◽  
Author(s):  
Jan Široký ◽  
Anna Kovářová
Keyword(s):  
Economic Crisis ◽  
Value Added ◽  
Individual Member ◽  
Tax Rates ◽  
Value Added Tax ◽  
Member States ◽  
Common System ◽  
Council Directive ◽  
The Common ◽  
Legal Constraints

To solve the current economical crisis, there are used various tools of economic policy. Some of them are changes in taxes, particularly changes in the value added tax due to its importance.Value added tax is the most harmonized tax in the single internal market of the European Communities. Although community law defines the basic legal constraints of VAT rules in individual countries, the Council Directive 2006/112/EC on the common system of value added tax, as amended, leaves some areas open for the Member States. One of the main characteristics of VAT is its tax rates which are – while maintaining specified minimal borders – in competency of Member States.Paper illustrates and evaluates the changes in tax rates of individual Member States during the economic crisis and points to their context and consequences.

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.

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.

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 Efectos de la reforma tributaria 1607 del 2012 en el sector ganadero de Villavicencio.

2014 ◽  
Vol 14 (1) ◽  
pp. 31-46
Author(s):  
Fernando Baquero Cortes ◽  
Franzury Reyes Herrera ◽  
Juan Diego Suarez Rojas
Keyword(s):  
Sample Size ◽  
Tax Reform ◽  
Value Added ◽  
Value Added Tax ◽  
Legal Requirements ◽  
Common System ◽  
Single Tax ◽  
Livestock Sector ◽  
The Common ◽  
Public Accountant

La presente investigación se realizó con el objetivo de analizar los cambios presentados en el sector ganadero de Villavicencio como resultado de la implementación de la reforma tributaria Ley 1607 de 2012. Uno de los principales cambios consiste en que el Artículo 477 del estatuto tributario los animales vivos de la especie bovina salvo los toros de lidia, son clasificados como bienes exentos. Esto representa una serie de obligaciones conforme a las prescripciones legalesentre las que se cuentan llevar contabilidad para efectos fiscales, lo cual implica nuevas responsabilidades para los ganaderos como solicitar y expedir facturas, inscribirse en el Registro Único Tributario, así como presentar la declaración de Impuesto al Valor Agregado IVA firmada por un contador público La metodología utilizada es de tipo descriptivo y explicativo, con la aplicación de una encuesta, tomando como tamaño de la muestra 81 ganaderos del municipio de Villavicencio. La investigación permite concluir que existe abstención por parte delos ganaderos para asumir las obligaciones tributarias, pues cerca del 50% de los ganaderos pertenecientes al régimen común no han solicitado devoluciones y cerca del 30% no están inscritas en el RUT, evidenciándose la falta de acogida a la nueva normatividad.PALABRAS CLAVEGanadería, sector ganadero, impuesto, régimen simplificado, régimen comúnABSTRACTThis research was conducted to analyze the changes presented in the livestock sector in Villavicencio as a result of the implementation of the 1607 Tax Reform Act of 2012. One of the main changes is that Article 477 of the tax status of live animals bovine except bulls are classified as exempt. This represents a number of obligations in accordance with legal requirements among which are counted out accounting for tax purposes, which means new responsibilities for farmers, as requesting andissuing bills, enroll in the Single Tax Registration and filing of Value Added Tax VAT signed by a public accountant. The methodology used is descriptive and explanatory type, with the application of a survey, on the sample size of 81 farmers in the municipality Villavicencio. Theinvestigation leads to the conclusion that there abstention by farmers to take tax obligations because about 50% of farmers within the common system have not asked returns and about 30% are not enrolled in the RUT, demonstrating the lack of welcome to the new regulations.KEYWORDSLivestock, livestock sector, tax, simplified scheme, common system

scholarly journals Collection Dilemmas and Performance Measures of the Value-Added Tax in Germany and Poland

2018 ◽  
Vol 54 (2) ◽  
pp. 110-121 ◽  
Author(s):  
Małgorzata Magdalena Hybka
Keyword(s):  
European Union ◽  
Union Member ◽  
Continuous Process ◽  
Value Added ◽  
The European Union ◽  
Value Added Tax ◽  
Member States ◽  
The Common ◽  
Negative Side Effects ◽  
European Union Member States

Abstract In the European Union Member States, value-added tax (VAT) is undergoing a continuous process of harmonization, which was initiated in the 1960s by the introduction of the First and Second Council Directives and which resulted in the implementation of the common tax assessment base. Currently, the European Union VAT system faces multiple challenges related in particular to the negative side effects of certain design features and progressing globalization. The main aim of this article is to discuss some dilemmas of the common VAT model. Particular attention is placed on the fiscal consequences of VAT preferences, as well as on the origins, components, and implications of the VAT gap. For the purpose of this analysis, 2 neighboring countries were selected, namely, Germany and Poland. On the basis of the national and Eurostat data, the author calculates the most significant VAT performance indicators and reviews the factors decreasing VAT efficiency in these countries in comparison to other European Union Member States.

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 Analysis of road tax in the international context

2021 ◽  
Vol 129 ◽  
pp. 11009
Author(s):  
Adela Poliaková ◽  
Katarína Frajtová Michalíková
Keyword(s):  
European Union ◽  
Motor Vehicle ◽  
Value Added ◽  
Fixed Cost ◽  
Individual Member ◽  
Tax Rates ◽  
The European Union ◽  
Member States ◽  
The Individual ◽  
The Impact

Research background: Reducing the costs of transport companies is a permanent and important task for the sustainability of the company's development. The operation of transport companies brings externalities, which ultimately burden the company, which creates pressure to eliminate them by those who cause them. This pressure increases costs for transport companies, so they often try to avoid responsibility for environmental pollution. The European Union supports the creation of legislative instruments that would favor transport companies that give preference to greener and more fuel-efficient vehicles when operating. However, the modernization of the vehicle fleet also brings with it increased costs for investments in fixed assets. Purpose of the article: The aim of this article is to analyze the real tax burdens in the individual Member States and to point out that rates within the European Union are not uniform and represent a space for speculative behavior by transport operators. At the same time, it should be pointed out that the motivation of carriers to reduce transport externalities is insufficient if Member States are left a large margin of manipulation. Methods: We obtained data on road tax rates from the laws in individual countries. We used Scania truck data to analyze the impact of rates. Findings & Value added: When creating the price, it is necessary to consider all costs related to the implementation of transport. One of these costs is the motor vehicle tax. This tax represents a fixed cost for the carrier, which burdens the vehicle regardless of whether the vehicle is in operation or in technical readiness. We found that the adjustment of road tax resp. motor vehicle taxes has significant shortcomings in the EU. Not only do some countries do not favor the use of clean vehicles, but tax rates also vary greatly from one Member State to another.

scholarly journals Implementation of EU Merger Directive into the Slovak Legislation and Certain Selected Types of Restructuring of Business in the Slovak Republic

2014 ◽  
Vol 3 (1) ◽  
pp. 37-41
Author(s):  
Renáta Krajčírová ◽  
Alexandra Ferenczi Vañ’ová
Keyword(s):  
Slovak Republic ◽  
Point Of View ◽  
Member States ◽  
Common System ◽  
Council Directive ◽  
Legal Implications ◽  
Registered Office ◽  
The Common

Abstract (EN) The article presents and explains transactions of restructuring of businesses in respect of taking over transactions from the Slovak and European tax point of view. The merger transactions from the tax perspective are regulated by The Council Directive 2009/133/EC of 19 October 2009 on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office of an SE or SCE between Member States. In this respect, the article analyzes certain selected types of restructuring of businesses, such as (i) sale of business or the part of business, (ii) contribution in kind of business or the part of business, (iii) merger transaction from the selected Slovak legal implications that can be used in the agribusiness sector.

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