prikaz prve stranice dokumenta Implementation of a cash accounting scheme for VAT: EU experience
  Download
PDF 106.05 KB
Other - Popular paper
Implementation of a cash accounting scheme for VAT: EU experience
Newsletter : an occasional publication of the Institute of Public Finance, 16 (2014), 90; 1-8. https://doi.org/10.3326/nle.2014.90
Kuliš, Danijela

Institutional repository: Institute of Public Finance Repository

Cite this document

Kuliš, D. (2014). Implementation of a cash accounting scheme for VAT: EU experience. Newsletter : an occasional publication of the Institute of Public Finance, 16. (90), 1-8. doi: 10.3326/nle.2014.90

Kuliš, Danijela. "Implementation of a cash accounting scheme for VAT: EU experience." Newsletter : an occasional publication of the Institute of Public Finance, vol. 16, no. 90, 2014, pp. 1-8. https://doi.org/10.3326/nle.2014.90

Kuliš, Danijela. "Implementation of a cash accounting scheme for VAT: EU experience." Newsletter : an occasional publication of the Institute of Public Finance 16, no. 90 (2014): 1-8. https://doi.org/10.3326/nle.2014.90

Kuliš, D. (2014) 'Implementation of a cash accounting scheme for VAT: EU experience', Newsletter : an occasional publication of the Institute of Public Finance, 16(90), pp. 1-8. doi: 10.3326/nle.2014.90

Kuliš D. Implementation of a cash accounting scheme for VAT: EU experience. Newsletter : an occasional publication of the Institute of Public Finance [Internet]. 2014 September 23 [cited 2024 December 21];16(90):1-8. doi: 10.3326/nle.2014.90

D. Kuliš, "Implementation of a cash accounting scheme for VAT: EU experience", Newsletter : an occasional publication of the Institute of Public Finance, vol. 16, no. 90, pp. 1-8, September 2014. [Online]. Available at: https://urn.nsk.hr/urn:nbn:hr:242:275559. [Accessed: 21 December 2024]

Metadata
Title (english)Implementation of a cash accounting scheme for VAT: EU experience
AuthorDanijela Kuliš
Author's institutionInstitute of Public Finance
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract (english)
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.
Languageenglish
Publication typeOther - Popular paper
Publication statusPublished
Peer reviewPeer review
Publication versionPublished version
Journal titleNewsletter : an occasional publication of the Institute of Public Finance
Numberingvol. 16, no. 90, pp. 1-8
e-ISSN1333-4417
DOIhttps://doi.org/10.3326/nle.2014.90
URN:NBNurn:nbn:hr:242:275559
Publication2014-09-23
Type of resourceText
Access conditionsOpen access
Terms of useLicence Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0) icon
Created on2021-09-03 12:17:45