УДК 336.226.14:001.6
Библид: 1451-3188, 11 (2012)
Vol. 12, No 42, стр. 184-196
ДОИ:

Изворни научни рад
Примљено: 01 Jan 1970
Прихваћено: 01 Jan 1970

РЕФУНДАЦИЈА ПОРЕЗА НА ДОДАТУ ВРЕДНОСТ У ЕВРОПСКОЈ УНИЈИ

Savić Slaven (Хербос фитофармација д.о.о.), slaven.savic.83@gmail.com

One of most important tasks in implementing every VAT system is to define rules about refund input tax. These rules should be, at the same time, easy for implementation by the tax administration, and cheap in terms of compliance costs that have to be paid by taxpayers. This paper will present potential ways how to avoid potential difficulties in implementing proper VAT refund system.

Кључне речи: Value-added tax, refund, VAT Directive