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...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Institute of Comparative Law, Belgrade
2024-01-01
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| Series: | Strani pravni život |
| Subjects: | |
| Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/0039-2138/2024/0039-21382403387K.pdf |