scholarly journals Selected problems of value added tax application in the agricultural sector of the European Union internal market

2008 ◽  
Vol 54 (No. 1) ◽  
pp. 1-11 ◽  
Author(s):  
P. David ◽  
D. Nerudová
Keyword(s):  
European Union ◽  
Agricultural Sector ◽  
Slovak Republic ◽  
Value Added ◽  
Practical Experience ◽  
The European Union ◽  
Value Added Tax ◽  
Tax Neutrality ◽  
Critical Areas ◽  
European Union Member States

Tax harmonization in the European Union has the greatest development in the field of value added taxation, but differences still can be found. Those differences influence not only the farming business. The paper is aimed on five European Union member states – Czech Republic, Poland, Romania, Slovak Republic and Hungary. Based on the European Union regulations in the field of value added tax and the practical experience during its application, it is possible to identify the critical areas and to contribute to its correction and to provide the value added tax neutrality and efficiency on the European Union territory.

scholarly journals Final Regime of the Value Added Tax in the European Union and the Slovak Republic

2021 ◽  
pp. 29-46
Author(s):  
Peter Rakovský
Keyword(s):  
European Union ◽  
Slovak Republic ◽  
Value Added ◽  
The European Union ◽  
Value Added Tax ◽  
European Union Countries ◽  
Legislative Procedure ◽  
Individual Actions ◽  
The Individual

In this article we introduce and analyse the main legal actions regarding the value added tax final regime legislation and we try to detect the most important measures to fight against tax frauds. The article tries to identify the individual actions that have already entered into force within the European Union countries (the Slovak Republic including) and actions which are in legislative procedure at this moment.

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 Practical aspects of value added tax in the agricultural enterprises in the EU

2007 ◽  
Vol 55 (6) ◽  
pp. 115-124
Author(s):  
Danuše Nerudová ◽  
Petr David
Keyword(s):  
Tax Policy ◽  
Slovak Republic ◽  
Value Added ◽  
Practical Experience ◽  
Value Added Tax ◽  
Tax Neutrality ◽  
Agricultural Enterprises ◽  
Eu Member States ◽  
National Differences ◽  
The Eu

Tax policy represents one of the EU integration policies. The aim of the tax policy is to remove the national differences in taxation systems by withdrawing the obstacles to the competition and free movement of goods, services, people and capital on the internal market. Tax harmonization has the greatest development in the area of value added taxation, but differences still can be found. Those differences influence not only the farming business. The paper is aimed on five EU member states – Czech Republic, Poland, Rumania, Slovak Republic and Hungary. Based on the EU regulations in the area of value added tax and the practical experience during its application, it is possible to identify the critical areas and to contribute to its correction and to provide the value added tax neutrality and efficiency on the EU territory.

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.

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

scholarly journals Geographical context of energy prices in the European Union Member States with special emphasis on the Slovak Republic

2014 ◽  
Vol 24 (24) ◽  
pp. 135-159
Author(s):  
Martin Mačanga ◽  
Martin Plešivčák
Keyword(s):  
European Union ◽  
Union Member ◽  
Slovak Republic ◽  
Energy Markets ◽  
Human Society ◽  
Energy Prices ◽  
The European Union ◽  
Member States ◽  
Wide Range ◽  
European Union Member States

Abstract The issue of energy prices presents an extremely topical subject with a major impact on human society. Energy demand is constantly increasing and most regions of the world are facing serious difficulties in ensuring sufficient energy supplies. However, not only global events affect energy prices in the particular country. National energy markets are highly specific and some local factors may also prove significant. In our contribution we focus on the Slovak Republic and try to analyze the major political and economic factors affecting the final price of energy, particularly of gas and electricity. We pay attention to the period from the accession of the country to the European Union in 2004 until 2011 characterised by ‘third liberalisation package’ that is associated with a wide range of major changes. Largely monopolized energy market has been gradually opening up to competition and the countries with regulated prices have been facing the increasing pressure to let the free market decide. Progressive liberalisation of energy markets enables consumers to use the energy services offered by various private companies. This new element operating in the energy sector is largely reflected in final energy prices. Thus, the main goal of this study is to highlight the price disparities between different energy commodities in European Union member states since we are at present witnesses to of significant regional disparities in energy prices. We try to analyze current energy prices with respect to GDP (regarding purchasing power parity as well) to ensure that resulting comparison would reflect the financial potential of the population. Demonstrating the effects of the economic crisis on energy prices in different countries will be another important aspect of this contribution.

Sign in / Sign up

Export Citation Format

Share Document