prikaz prve stranice dokumenta Implementation of a cash accounting scheme for VAT: EU experience
  Preuzmi
PDF 106.05 KB
Ostalo - Popularni rad
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

Institucijski repozitorij: Repozitorij Instituta za javne financije

Citirajte ovaj rad

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, br. 90, 2014, str. 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, br. 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), str. 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]. 23.09.2014. [pristupljeno 19.12.2024.];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, br. 90, str. 1-8, Rujan 2014. [Online]. Dostupno na: https://urn.nsk.hr/urn:nbn:hr:242:275559. [Citirano: 19.12.2024.]

Za citiranje koristite ovu mrežnu adresu: https://urn.nsk.hr/urn:nbn:hr:242:275559
Podaci o radu
Naslov (engleski)Implementation of a cash accounting scheme for VAT: EU experience
AutorDanijela Kuliš
Autorova ustanovaInstitut za javne financije
Znanstveno / umjetničko
područje, polje i grana		DRUŠTVENE ZNANOSTI
Ekonomija
Sažetak (engleski)
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.
Jezikengleski
Vrsta publikacijeOstalo - Popularni rad
Status objaveObjavljen
Vrsta recenzijeRecenziran
Verzija publikacijeObjavljena verzija rada (izdavačev PDF)
Naslov časopisaNewsletter : an occasional publication of the Institute of Public Finance
Brojčani podacivol. 16, br. 90, str. 1-8
e-ISSN1333-4417
DOIhttps://doi.org/10.3326/nle.2014.90
URN:NBNurn:nbn:hr:242:275559
Datum objave publikacije2014-09-23
Vrsta resursaTekst
Prava pristupaOtvoreni pristup
Uvjeti korištenjaIkona licence Imenovanje-Nekomercijalno-Bez prerada 4.0 međunarodna (CC BY-NC-ND 4.0)
Datum i vrijeme pohrane2021-09-03 12:17:45