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VAT in the frame of providing management services to the subsidiary in the selected EU member states

Author

Listed:
  • D. Nerudová

    (Department of Accounting and Taxes, Faculty of Business and Economics, Mendel University of Agriculture and Forestry, Brno, Czech Republic)

  • P. David

    (Department of Accounting and Taxes, Faculty of Business and Economics, Mendel University of Agriculture and Forestry, Brno, Czech Republic)

Abstract

There still exist the differences in the legal frame of VAT, its interpretation and application of the rules in practice between the EU member states. The application of VAT during providing management services to an enterprise in other EU state directly or through a subsidiary in the state of the recipient is different as well. Questions of the VAT application during the provision of management services were searched by using standard methods of the scientific work in the frame of five selected EU countries - Hungary, Poland, Romania, Slovakia and the Czech Republic.

Suggested Citation

  • D. Nerudová & P. David, 2008. "VAT in the frame of providing management services to the subsidiary in the selected EU member states," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 54(7), pages 333-342.
    • Handle: RePEc:caa:jnlage:v:54:y:2008:i:7:id:2710-agricecon
    DOI: 10.17221/2710-AGRICECON
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    Citations

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    Cited by:

    1. P. David, 2009. "Aspects of the value added tax within the self assessment system and the extended guarantees for the provision of services in the countries of the European Union," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 55(7), pages 335-346.
    2. Patrik SVOBODA, 2010. "New approaches to the operative leasing accounting," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 56(7), pages 341-348.
    3. Danuše Nerudová & Veronika Solilová, 2011. "Transfer pricing in agricultural enterprises," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 57(7), pages 311-321.

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