engleski

Implementation of a cash accounting scheme for VAT: EU experience

The goal of this article is to describe the current arrangements for charging VAT upon the collection of receivables under the Croatian and the EU law. In some EU member States, this method of charging VAT has been in use for years now, but no longer than since 1995 (United Kingdom and Ireland). The European countries' experience shows that this scheme has both advantages and drawbacks, which may be useful in formulating a future Croatian VAT Act.

Value added tax ; EU

nije evidentirano