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Pregled bibliografske jedinice broj: 1196351

Exemptions from paying value added tax for medical services related to COVID–19


Šinković, Zoran
Exemptions from paying value added tax for medical services related to COVID–19 // Economic and Social Development, 79th International Scientific Conference on Economic and Social Development : Book of Proceedings / Machrafi, Mustapha ; Uckar, Dean ; Šušak, Toni (ur.).
Rabat: Varazdin Development and Entrepreneurship Agency : University North : Faculty of Management University of Warsaw : Faculty of Law, Economics and Social Sciences Sale - Mohammed V University in Rabat : Morocco ; Polytechnic of Medimurje in Cakovec, 2022. str. 195-204 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)


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Naslov
Exemptions from paying value added tax for medical services related to COVID–19

Autori
Šinković, Zoran

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
Economic and Social Development, 79th International Scientific Conference on Economic and Social Development : Book of Proceedings / Machrafi, Mustapha ; Uckar, Dean ; Šušak, Toni - Rabat : Varazdin Development and Entrepreneurship Agency : University North : Faculty of Management University of Warsaw : Faculty of Law, Economics and Social Sciences Sale - Mohammed V University in Rabat : Morocco ; Polytechnic of Medimurje in Cakovec, 2022, 195-204

Skup
79 th International Scientific Conference on Economic and Social Development "Economic and Social Development"

Mjesto i datum
Rabat, Maroko, 25.-26.03.2022

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
value added tax (VAT) ; COVID-19 ; health services ; Council Directive (EU)

Sažetak
In the period of the COVID-19 pandemic, citizens' health is among the key goals of every government and as a public good must be ensured through an accessible, functional, and effective public health system. Taxation policy measures give taxation benefits for health services provided related to the COVID-19 pandemic. Consequently, Council Directive (EU) 2021/1159 of 13 July 2021 amending Directive 2006/112/EC as regards temporary exemptions on importations and on certain supplies was brought in in response to the COVID-19 pandemic (OJ L 250, 15. 7. 2021.). In this paper, the stated Directive (which is being applied in the Republic of Croatia) will be analysed from a legal perspective, as well as other legislative taxation measures undertaken at European Union related to the COVID-19 disease. Also, cases of the illegal use of VAT taxation exemptions (fraud) related to providing medical services for COVID-19 because the fact should not be overlooked that, according to European Commission Reports, member states have recorded losses in VAT taxation revenue estimated at 140 042 billions of Euros representing a total revenue loss of 11% at European Union level.

Izvorni jezik
Engleski

Znanstvena područja
Pravo



POVEZANOST RADA


Ustanove:
Pravni fakultet, Split

Profili:

Avatar Url Zoran Šinković (autor)

Poveznice na cjeloviti tekst rada:

www.esd-conference.com

Citiraj ovu publikaciju:

Šinković, Zoran
Exemptions from paying value added tax for medical services related to COVID–19 // Economic and Social Development, 79th International Scientific Conference on Economic and Social Development : Book of Proceedings / Machrafi, Mustapha ; Uckar, Dean ; Šušak, Toni (ur.).
Rabat: Varazdin Development and Entrepreneurship Agency : University North : Faculty of Management University of Warsaw : Faculty of Law, Economics and Social Sciences Sale - Mohammed V University in Rabat : Morocco ; Polytechnic of Medimurje in Cakovec, 2022. str. 195-204 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
Šinković, Z. (2022) Exemptions from paying value added tax for medical services related to COVID–19. U: Machrafi, M., Uckar, D. & Šušak, T. (ur.)Economic and Social Development, 79th International Scientific Conference on Economic and Social Development : Book of Proceedings.
@article{article, author = {\v{S}inkovi\'{c}, Zoran}, year = {2022}, pages = {195-204}, keywords = {value added tax (VAT), COVID-19, health services, Council Directive (EU)}, title = {Exemptions from paying value added tax for medical services related to COVID–19}, keyword = {value added tax (VAT), COVID-19, health services, Council Directive (EU)}, publisher = {Varazdin Development and Entrepreneurship Agency : University North : Faculty of Management University of Warsaw : Faculty of Law, Economics and Social Sciences Sale - Mohammed V University in Rabat : Morocco ; Polytechnic of Medimurje in Cakovec}, publisherplace = {Rabat, Maroko} }
@article{article, author = {\v{S}inkovi\'{c}, Zoran}, year = {2022}, pages = {195-204}, keywords = {value added tax (VAT), COVID-19, health services, Council Directive (EU)}, title = {Exemptions from paying value added tax for medical services related to COVID–19}, keyword = {value added tax (VAT), COVID-19, health services, Council Directive (EU)}, publisher = {Varazdin Development and Entrepreneurship Agency : University North : Faculty of Management University of Warsaw : Faculty of Law, Economics and Social Sciences Sale - Mohammed V University in Rabat : Morocco ; Polytechnic of Medimurje in Cakovec}, publisherplace = {Rabat, Maroko} }

Časopis indeksira:


  • HeinOnline





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