The obligations of VAT payers regarding the ‘reverse taxation’ and the tax adjustment for fixed assets
Download full text from publisher
References listed on IDEAS
- Koliba, František & Suchánek, Petr, 2002. "Assisting elements of distant learning at the School of Business Administration in Karvina," MPRA Paper 12047, University Library of Munich, Germany, revised 17 Jun 2002.
More about this item
Keywordstax adjustment; fixed asset; finishing-construction works; persons subject to taxation; “reverse taxation”;
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
StatisticsAccess and download statistics
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pra:mprapa:10994. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Joachim Winter). General contact details of provider: http://edirc.repec.org/data/vfmunde.html .
We have no references for this item. You can help adding them by using this form .