Open market value provision as an anti-abuse measure in Serbian VAT legislation
In the value-added tax system of the European Union, the open market value provision is considered as a special anti-abuse measure. Serbian Law on Value-Added Tax allows the taxpayers to make supplies for the consideration lower than the open market value. In addition, the Law does not stipulate any...
| मुख्य लेखकों: | , |
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| स्वरूप: | लेख |
| भाषा: | English |
| प्रकाशित: |
Institute of Comparative Law, Belgrade
2024-01-01
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| श्रृंखला: | Strani pravni život |
| विषय: | |
| ऑनलाइन पहुंच: | https://scindeks-clanci.ceon.rs/data/pdf/0039-2138/2024/0039-21382403387K.pdf |