Naslov
Porez na dodanu vrijednost na turističke usluge u Europskoj uniji
(Value Added Tax on Tourism in the European Union)

Autori
Šuman Tolić, Meri

Izvornik
Revija za pravo i ekonomiju Review for Law & Economics (1512-6706) VI (2005), 2; 115-139

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, pregledni rad, znanstveni

Ključne riječi
Europska unija; PDV; harmonizacija; turizam
(European Union; Value Added Tax; harmonisation; tourism)

Sažetak
This paper describes the implementation of VAT legislation in the tourism sector in the European Union, which is a strategic sector in EU’ s economy. The aim of this paper was to point out the problems emerging from the implementation of tax regulations, which should sustain the idea of a single market in EU. EU’ s VAT Directives proscribe the number and the range of rates, but do not insist on their harmonisation. The decisions on the implementation of a certain level of reduced or standard rates were made on the national level of each member state. This paper shows that the interpretation of the Directives varies among the member states and that there are significant differences in the structure of VAT rates applied in the tourism sector in the member states, which undermines the competition between them.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA