ЦЕНА ВАН ДОХВАТА РУКЕ КАО АНТИЕВАЗИОНА МЕРА У ПДВ ЗАКОНОДАВСТВУ ЕУ
ARM’S LENGTH PRICE AS ANTI-EVASION MEASURE IN EU VAT LEGISLATION

Summary/Abstract: In the system of value added tax, the size of tax burden depends on the agreement between parties in a transaction about the amount of actual consideration for the given transaction. To abuse this rule may result in tax savings directly at the expense of the treasury. And even though the threat of evasion is limited to transaction between connected persons, it is essential to introduce adequate measures against such actions. Directive 2006/69/EC enables all member states to implement open market value – arm’s length price to all paid transactions between connected parties. The application of this anti-evasion measure in the EU is what the author of this work focuses on. We shall consider the causes for its introduction into the European VAT legislation, as well as the limitations of its application, and conclude that its positive legal implementation is both justified and desirable.

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