| Popis: |
In this article the author utilizes the comparative-legal methodology, coupled with the systemic analysis of the body of European and domestic legal laws and regulations pertaining to Value Added Tax, the evolution and changes made as to the place and time that a taxable service takes place, both in the domestic and communitarian markets. Further, the article researches the changes that have taken place in the Serbian legislature in regards to Value Added Tax, with special emphasis given to the reasons and goals of the changes made. The ultimate goal of this article is to analyze and describe the changes of the taxation regulations made by the implementation of tax provisions of Value Added Tax in Serbia. The goal of the paper is to provide detailed and timely guidance for businesses and tax-payers, especially those that provide services in the European Union, in regards to new rules that pertain to Value Added Tax that could have a significant emphasis in the creation of business plans in dealings on European markets. In conclusion, it is determined that the Laws pertaining to Value Added Tax have largely been harmonized with European standards and pointed out to areas that will be the focus of future harmonization. |
