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Difference of application of VAT in EU member states during the supply of goods including installation
[Diference aplikace DPH v zemích EU při dodání zboží včetně instalace]

Author

Listed:
  • Petr David

    (Ústav účetnictví a daní, Mendelova zemědělská a lesnická univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika)

  • Danuše Nerudová

    (Ústav účetnictví a daní, Mendelova zemědělská a lesnická univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika)

Abstract

There still exist the differences in provision of VAT, in interpretation of VAT provisions and application of the rules in practice between the EU member states. Application of VAT during the supply of goods with installation to other EU member state, both during the existence of establishment in the state of customer and also without it, is considered to be one from the problematic field. Other discrepancies are created by inclusion of the sub suppliers, who can come from other EU member state or from the same state as customer, to this transaction. Questions of VAT application during the supply of goods with installation to other EU member state were processed by using standard methods of scientific work in the frame of five selected EU countries - Hungary, Poland, Romania, Slovakia and Czech Republic.

Suggested Citation

  • Petr David & Danuše Nerudová, 2008. "Difference of application of VAT in EU member states during the supply of goods including installation [Diference aplikace DPH v zemích EU při dodání zboží včetně instalace]," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 56(3), pages 47-56.
    • Handle: RePEc:mup:actaun:actaun_2008056030047
    DOI: 10.11118/actaun200856030047
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