Impacts of the application of the reverse charge mechanism of the value added tax
Reverse charge mechanism is considered to be a specific mechanism when applying the value added tax. The liability to declare and pay the output tax is transferred to the recipient of the fulfillment within the reverse charge mechanism. Since Apri1 1, 2011 there has been extended the application of...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Mendel University Press
2013-01-01
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| Series: | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
| Subjects: | |
| Online Access: | https://acta.mendelu.cz/61/7/2133/ |