Value-Added Tax （VAT） on Selected Financial Transactions
Value-Added Tax （VAT） on Selected Financial Transactions
关键词
金融交易
增值税
欧盟理事会
捷克共和国
欧洲联盟
操作规则
消费税
指令
value-added tax （VAT）, financial services, financial transactions, reverse charge, option to tax, cost-sharing agreement
参考文献10
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1Balazova, A., & Divis, M. (2008). Nova prilezitost (New opportunity). Evropska unie: Euro, 1, p. 64.
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2Council of the EU. (2006). Council directive 2006/112/EC of 28 November 2006 on the common system of value added tax. Retrieved from http://www.eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2006.
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3Council of the EU. (2011 ). Proposal for a council directive of 28 September 2011 on a common system of finaneial transaction tax and single amending directive 2008/7/EC. Retrieved from http://europa.eu/legislation_summaries/internal market/ market_services/financial_services general_framework/mi0087_cs.htm.
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4Czech Republic. (2004). Act No. 235/2004 coll., on value added tax, as amended. Retrieved from http://www.zakonycr.cz/seznamy/235-2004-sb-zakon-o-dani-z-pridane-hodnoty.html.
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5Hovorka, J. (2011 ). Zisky bank jsou extremne vysoke: bankovni slu2by by nemely byt bez DPH (Banks 'profits are extremely high, banking services should not be exempt from VAT). Retrieved from http://www.mesec.cz/clanky/zisky-bank-jsou-extremne-vysoke-bankovni-bez-dph/.
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6Lockwood, B. (2011). How the EU VAT exemptions impact the banking sector. Study to assess whether banks enjoy a tax advantage as a result of the EU VAT exemption system (p. 117). PricewaterhouseCoopers (PwC). Retrieved from http://www.pwc.com/en_GX/gx/financial-services/pdf/2011 - 10-18_VAT_Study_final_report.pdf.
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7Patek, V. (2008). DPH u finan(nich a pojist'ovaclch sluzeb nejen pro banky a pojist'ovny (VAT on financial and insurance services not only for banks and insurance companies) (p. 110). Pravo ES v praxi (Community law in practice). Prague: C. H. Beck.
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8Sindelar J., & Sindelar, J. (2010). Daft z pridane hodnoty a financni sluzby (Value added tax and financial services). In Evropske financni systkmy 2010 (Europeanfinaneial systems 2010) (pp. 71-75). Bmo: Masarykova univerzita (Masaryk University).
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9Vostatek, J. (2012). Insufficient taxes and high subsidies in financial services. In Teoreticke a prakticke aspekty verejnychfinanci (Theoretical and practical aspects of public finance) (p. 39). Prague: Oeconomica.
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10Zee, H. (2004). A new approach to taxing financial intermediation services under a value-added tax. International Monetary Fund, IMF Working Paper, WP/04/119. Retrieved from http://www.imf.org/external/pubs/ft/wp/2004/wp04119.pdf.
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