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vat derogation - reverse charge
odstupanje od pdv-a – prijenos porezne obveze
Last Update: 2017-04-06
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under a generalised reverse charge system, vat is ‘suspended’ along the whole economic chain and is charged only to consumers.
u općem sustavu obrnute naplate pdv-a taj se porez privremeno ukida duž cijelog gospodarskog lanca i naplaćuje samo potrošačima.
Last Update: 2017-04-06
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some member states more heavily affected have asked to be allowed to implement a temporary generalised reverse charge system which would derogate from the general principles of the vat directive30.
neke države članice koje su više pogođene zatražile su da im se odobri provedba privremeno općeg sustava obrnute naplate kojim bi se odstupalo od općih načela direktive o pdv-u30.
Last Update: 2017-04-06
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although the reverse charge mechanism is already used in some member states to reduce vat fraud in specific economic sectors, applying this principle more generally could result in the risk of vat fraud being shifted to the retail sale stage.
iako se sustav obrnute naplate u nekim državama članicama već koristi za smanjenje prijevara povezanih s pdv-om u određenim gospodarskim sektorima, postoji opasnost da bi općenitija primjena tog načela mogla dovesti to toga da se prijevare povezane s pdv-om presele u maloprodajnu fazu.
Last Update: 2017-04-06
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(6) vat revenues for 2015 are projected to have remained low as a proportion of gdp, despite the measures introduced so far, which include the reverse charge mechanism and the joint liability of firms in sensitive sectors.
kao udio u bdp-u i dalje su niski, unatoč dosad uvedenim mjerama među kojima su mehanizam prijenosa porezne obveze i zajednička odgovornost poduzeća u osjetljivim sektorima.
Last Update: 2017-04-06
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