Exemptions from paying value added tax for medical services related to COVID–19 (CROSBI ID 718352)
Prilog sa skupa u zborniku | izvorni znanstveni rad | međunarodna recenzija
Podaci o odgovornosti
Šinković, Zoran
engleski
Exemptions from paying value added tax for medical services related to COVID–19
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.
value added tax (VAT) ; COVID-19 ; health services ; Council Directive (EU)
nije evidentirano
nije evidentirano
nije evidentirano
nije evidentirano
nije evidentirano
nije evidentirano
Podaci o prilogu
195-204.
2022.
objavljeno
Podaci o matičnoj publikaciji
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
1849-7535
Podaci o skupu
79th International Scientific Conference on Economic and Social Development
predavanje
25.03.2022-26.03.2022
Maroko