Agric. Econ. - Czech, 2008, 54(7):333-342 | DOI: 10.17221/2710-AGRICECON

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

D. Nerudová, P. David
Department of Accounting and Taxes, Faculty of Business and Economics, Mendel University of Agriculture and Forestry, Brno, Czech Republic

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.

Keywords: VAT, EU, management services, establishment, registration

Published: July 31, 2008  Show citation

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Nerudová D, David P. VAT in the frame of providing management services to the subsidiary in the selected EU member states. Agric. Econ. - Czech. 2008;54(7):333-342. doi: 10.17221/2710-AGRICECON.
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