Author: Ksenjia Cipek in collaboration with Dr. Manuel Pereira (Presidente do EUCED)
TAX AUDIT CHALLENGES DURING THE COVID-19 CRISIS:  Protecting the health of tax auditors and supervised taxpayers; The need for tax audit and who to control primarily; How to carry out all tax audit procedures, prescribed by law, in a health hazard situation?; Others.
POSSIBILITIES:  The tax administration must ensure the highest level of health protection for tax auditors in accordance with the recommendations of the competent health institutions and government guidelines.
 The tax administration must provide education for the behavior of tax auditors in unfamiliar health hazards.
In selecting tax auditors for external audit, the tax administration must respect all the criteria imposed by the government and health institutions.
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Author: Ksenjia Cipek in collaboration with Dr. Manuel Pereira (Presidente do EUCED)
The single market refers to the European Union as one territory without any internal borders or other regulatory obstacles to the free movement of goods and services. A functioning single market stimulates competition and trade, improves efficiency, raises quality, and helps cut prices. The European single market is one of the EU’s greatest achievements. It has fuelled economic growth and made the everyday life of European businesses and consumers easier. Member States' national tax rules can have a disadvantage, creating restrictions on the reorganizations of companies from different Member States, which is not compatible with the functioning of the European single market.
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Author: Ksenjia Cipek in collaboration with Dr. Manuel Pereira (Presidente do EUCED)
The size of the VAT fraud is difficult to measure in itself. One of the most commonly accepted indicators used pointing to the scale of the problem is the ‘VAT gap’. It estimates the overall difference between the expected VAT revenue and the amount actually collected. It should be noted however that the VAT gap provides an estimate of revenue loss due not only to fraud and evasion, but also weaknesses in national tax collection systems, lack of compliance of taxpayers leading to a shadow economy, impediments in the enforcement of the tax obligations by tax authorities, for instance a lack of tax audits carried out by tax administration, insolvencies as well as miscalculations and other irregularities. Despite its imperfections, the VAT gap offers a useful indicator to assess the size of VAT that is not collected by Member States.
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VAT Reimbursements
Review Of The Case-Law Of The Court Of Justice Of The European Union
Author: Ksenjia Cipek in collaboration with Dr. Manuel Pereira (Presidente do EUCED)
The Court of Justice of the European Union (CJEU) has consistently reinforced that a taxpayer’s right to deduct input VAT incurred is fundamental and that any conditions placed on it should not affect its efficacy and basic application (Judgment of 22 October 2015, Sveda, Case C-126/14 EU:C:2015:712; Judgment of 14 September 2017, Iberdrola Inmobiliaria Real Estate Investments, Case C-132/16 EU:C:2017:683; Judgment of 16 July 2015, Larentia + Minerva, Cases C-108/14 and C-109/14 EU:C:2015:496; Judgment of 21 March 2018, Volkswagen AG, Case C-533/16 EU:C:2018:204; and Judgment of 12 April 2018, Biosafe, Case C-8/17 EU:C:2018:249).
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Author: Ksenjia Cipek in collaboration with Dr. Manuel Pereira (Presidente do EUCED)
Legislative proposals, which are submitted to public hearings as well as further legislative procedure, must include estimated financial data on budget revenue. In most countries, such a procedure is also regulated by law. Sometimes legislative acts have no impact on the budget, but often this impact is very important, whether it is increased or reduced budget tax revenue. And in the case of the US wealth tax law, the proponents of the law have made financial estimates of the effect of the law on budget revenue. These estimates caused various polemics of experts and the academic community.
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The Impact of the Advance Transfer Pricing Agreements on Voluntary Compliance
Author: Ksenjia Cipek in collaboration with Dr. Manuel Pereira (Presidente do EUCED)
The increasing integration of the global economy and the growing importance of multinational companies in such an economy, lead to the fact that transfer pricing is one of the most important tax issues that multinational companies and tax administrations have to face. These issues are not only relevant to the fact that we can be dealing with significant amounts of tax involved, but also because these issues can be very complex and their resolution depend on a good understanding of the facts and the specific context of each business. Hence, resolving disputes over transfer pricing tends to be well supported by resources, both on the part of multinational companies and tax administrations.
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