The primary objective of this thesis is to assess the impacts of VAT on municipal economy, to determine when it is advisable for a municipality to become a VAT payer and how the VAT payership affects the municipality{\crq}s income, and what the associated rights and obligations are. Based on an analysis, we review Municipality ``X{\crqq} that registered for VAT voluntarily on July 1, 2004 and Municipality ``Y{\crqq} that only became a VAT payer beginning January 1, 2009. According to the information revealed, the VAT registration associated financial benefits for Municipality X were closely connected with its financial investments made with the assistance of received subsidies and capital investments into property. Compared to Municipality X, the implications are that Municipality Y would have not benefited from becoming a voluntary VAT payer. The anticipated financial effect would have been neutral. At present, we can state that the greatest financial benefits for municipalities under the VAT scheme arise from investments into the renovation, repairing work or construction of water-supply and public sewer systems provided that the municipality operates or lets it on lease to another VAT payer.

Value-Added Tax (VAT) was introduced in South Africa in 1991 by the Value Added Tax Act No. 89 of 1991 (the VAT Act). The South African VAT system is based on the destination or consumption of the goods or service supplied. The initial place where these goods and services are supplied is not taken into consideration. As a result, non-residents in some instances will be liable to register as VAT vendors and account for VAT even if they are not physically present in South Africa. The absence of place of supply rules therefore impacts on determining where a supply takes place and on the VAT registration of for example non-residents. This study aims to determine whether the South African VAT legislation, to some extent, makes provision for place of supply rules, to establish whether general place of supply rules for certain African and developed countries exist, to draw a comparison between these countries and to determine the possibility of implementing similar rules for South Africa. The study concludes that although not sufficient, the South African VAT legislation provides for certain inferred VAT place of supply rules. Worldwide, different countries apply place of supply by different means, and it is therefore not viable to combine all the various countries’ rules into one set of rules for implementation in South Africa. However, in order for South African VAT legislation to be in line with international trends, the study suggests that South Africa should investigate and determine whether place of supply rules should not formally be introduced in its legislation. VAT place of supply rules is important, as introducing same will equip South Africa to better align itself with its international trading partners. It will enable the supplier and consumer to determine whether a person should register for VAT in South Africa, clarify where a supply takes place and at what rate VAT should be charged. It will also minimise confusion as to the application of VAT treatment of certain transactions and eliminate or limit the possibility of double or non-taxation that can arise. AFRIKAANS : Belasting op toegevoegde waarde (BTW) het in Suid Afrika in werking getree in 1991 deur die implementering van die Belasting op Toegevoegde Waarde Wet No. 89 van 1991 (die BTW Wet). Die Suid Afrikaanse BTW sisteem is van so aard dat BTW betaalbaar is by die uiteindelike bestemming of finale gebruik van goedere en dienste wat gelewer word. Die oorsprongklike plek van lewering word nie in ag geneem nie. Die gevolg hiervan is dat nie-inwoners in sommige gevalle aanspreeklik sal wees om te registreer vir BTW ondernemers en om BTW te betaal, selfs al is hulle nooit fisies in Suid Afrika teenwoordig nie. Die afwesigheid van plek van lewering reëls het ‘n invloed op die bepaling van die plek van oorsprong van die lewering asook die BTW registrasie van byvoorbeeld, nie-inwoners. Die studie het ten doel om te bepaal of Suid Afrikaanse wetgewing tot ‘n seker mate plek van lewering reëls insluit, om te bepaal of algemene plek van lewering reëls vir sekere Afrika en ontwikkelde lande in werking is, om ‘n vergelyking tussen hierdie lande se reëls te trek en om die moontlike implementering van soorgelyke reëls in Suid Afrika te ondersoek. Die slotsom van die studie is dat alhoewel nie voldoende, die Suid Afrikaanse BTW wetgewing wel voorsiening maak vir toevallige plek van lewering reëls. Verskillende lande hanteer plek van lewering reëls op verskillende wyses en dit is dus nie moontlik om een stel gekombineerde reëls op te stel en toe te pas in Suid Afrika nie. Om die Suid Afrikaanse BTW wetgewing egter in lyn met internasionale tendense te bring, stel die studie voor dat Suid Afrika ondersoek instel en bepaal of plek van lewering reëls nie formeel ingesluit moet word in diewetgewing nie.BTW plek van lewering reëls is belangrik omdat die implementering daarvan Suid Afrika beter sal toerus om in lyn te wees met sy internasionale handelsvennote. Dit sal ook die verskaffer en verbruiker in staat stel om te bepaal of ‘n persoon in Suid Afrika moet registreer vir BTW, duidelikheid verskaf rakende die oorsprong of plek van lewering en teen watter koers BTW gehef moet word. Dit sal ook die verwarring rondom die korrekte hantering van BTW op spesifieke transaksies verminder en die potensiaal van dubbel of geen belasting beperk of elimineer. Copyright 2011, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. Please cite as follows: Janse van Rensburg, Z 2011, An explorative study : place of supply rules for Value-Added Tax in South Africa, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-03192012-163350 / > F12/4/171/gm / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

The digital economy is growing exponentially. Companies such as Facebook and Instagram base their business model on supplying services completely free of charge to billions of users.  This model of business is called “Freeconomics”. These companies generate huge profits from the exploitation of personal data provided by Users. The peculiarity of this way of doing business, although this may seem absurd, is that the company's profit is directly proportional to the number of non-paying users. Such situations have given rise to discussions regarding the powerlessness of the tax system of states to levy tax on such profits. Regarding the indirect taxation, the question is even more difficult if one considers free digital services and personal data. Unfortunately, this flow of “digital” consumption remains completely out of a VAT assessment. Exclude a priori those transactions from being assessed for VAT purposes only because it could be arduous to assess the consumption would result in a violation of the principle of neutrality. Accordingly, issues related to the distortion of competition could also arise. The author of this thesis examines the assumption that between the Companies and the Users take place a reciprocal exchange of benefits in kind characterized by a synallagmatic relationship (quid pro quo) in the form of barter. The results of the analysis indicate that the transactions characterized by the supply of free digital services to Users in exchange for personal data - as described in the Business Reference Model - actually fall within the scope of Article 2 (1)(c) of the EU VAT Directive and therefore must be subject to indirect taxation.

Made available in DSpace on 2016-04-26T20:23:13Z (GMT). No. of bitstreams: 1 Leonardo Vanni.pdf: 881726 bytes, checksum: 3b89e47132a70941a3baac4d24f3ae64 (MD5) Previous issue date: 2014-09-08 / This paper intends to investigate into the effects related to the insertion proposed by Constitutional Amendment No. 33 of 2001, which we understand to have created a new tax exaction similar to import duty, but to be imposed by the States and the Federal District. In this sense, we seek to understand the views of the more modern doctrine on the matter, in order to be equipped with instruments capable of understanding the appropriateness of the amendment to the current constitutional context. Research on screen starts with the details of tax on merchandise operations (ICMS), in relation with the incidence of this same tax on import operations (ICMSImportação) with merchandise. At this point, we will hold that the incident on the import of goods does not constitute an autonomous state tax tax species and should bear consistency with the materiality of the tax levied on domestic operations (ICMS). Following the same lines, the study in question will reach it´s goal entering specifically into the changes performed by that Constitutional amendment in order to demonstrate the "extension" of the taxing power of the states and the Federal District, made by the constitutional legislator derived, hurting taxpayer individual guarantee, thus being unconstitutional under item IV, § 4, Article 60 of the present Federal Constitution. Finally, we will investigate the emblematic cases involving the particularities of change promoted by Constitutional Amendment No. 33, 2001, in accordance with the concepts learned in previous chapters, firming opinion about the cases analyzed / O presente trabalho tem a intenção de investigar a respeito dos efeitos decorrentes da inserção proposta pela Emenda Constitucional nº 33 de 2001, a qual entendemos ter criado uma nova exação tributária semelhante ao Imposto de Importação, mas de competência dos Estados e do Distrito Federal. Neste sentido, buscamos compreender a opinião da mais moderna doutrina sobre a matéria, a fim de estarmos munidos de instrumentos capazes de compreender quanto à adequação da referida Emenda ao contexto constitucional atual. A investigação em tela inicia pelas particularidades do imposto sobre circulação de mercadorias (ICMS), de forma a cotejá-lo com a incidência deste mesmo imposto sobre operações de importação. Neste ponto, defenderemos que o imposto estadual incidente sobre importação de mercadorias não constitui espécie tributária autônoma, devendo ostentar coerência com a materialidade do imposto incidente nas operações internas. Seguindo no mesmo sentido, o estudo em questão atingirá seu objetivo ao adentrar especificamente nas alterações promovidas pela referida Emenda constitucional, de forma a demonstrar que ao alargar a competência tributária dos Estados e do Distrito Federal, o legislador constituinte derivado restou por ferir direito fundamental do contribuinte, portanto incorrendo em inconstitucionalidade nos termos do inciso IV, §4º, artigo 60 da Constituição Federal. Finalmente, iremos investigar casos emblemáticos da jurisprudência envolvendo as particularidades da alteração promovida pela Emenda Constitucional nº33 de 2001, de acordo com os conceitos apreendidos nos capítulos anteriores, firmando opinião quanto aos casos analisados

This diploma thesis deals with business transactions in terms of their accounting and VAT treatment according the statutory regulations in the Czech Republic. Firstly, accounting and VAT essentials are defined, the status of VAT in the European context is described as well. The thesis focuses not only on accounting of VAT in general, but it also shows some specific cases. The thesis deals with the right to deduct input VAT in connection with tax evasions in more detail. This issue was described using judicature. In the end, the possible ways how to deal safely with business partners are also discussed.

The topic of this diploma thesis is to analyze the development of the VAT legislation in the Czech Republic in the years 2004 -- 2012 assessing the impact of changes in the legislation on practice. The diploma thesis is divided into four parts. The first part deals with theoretical background of the current VAT tax theory. The following part focuses on harmonization of VAT within the EU, and this part also includes insight on the Green Paper as the future of VAT setting in the EU. The third part shows the structure of the VAT before and after joining the European Union as well as the most important amendments of the Czech VAT law. The last part is devoted to practical problems associated with the changes of VAT, here is also included a review of all VAT forms. At the very end of the paper the topic of reverse charge in the construction industry is analyzed based on author's own work experience.

The Master‘s thesis deals with the issue of missing VAT in carousel frauds in case-law of the Court of Justice of the European Union and the Supreme Administrative Court of the Czech Republic. Partial issues are identification of missing VAT and subjects in fraudulant supply chain whose right to deduct input VAT can be denied along with question of sanctional or reparational character of denial of right to deduct input VAT. The thesis contains recommended procedure for tax payers to minimize risks related to deduction of VAT.

South Africa’s VAT legislation has specific value and time of supply rules. It does not have a specific section for place of supply rules, but this is however incorporated within the various sections of the Act. Still, there is sometimes uncertainty regarding what the place of supply would be, especially when it comes to telecommunication services across borders. Some foreign countries, like European countries, have specific place of supply rules. However, South Africa does not specify where the specific place of supply of telecommunication services should be. International roaming complicates matters as a South African resident can visit a foreign country and make calls from the foreign country to yet another country, but is then billed in South Africa at a rate including VAT at 14%. One could argue that this is not the correct treatment as it could be deemed an export of services, which would generally be zero-rated. During the interviews it was discovered that the foreign network operator billed the South African network operator for the services rendered to the South African operator’s customer in the foreign country. Some operators levy VAT on this charge at that country’s VAT rate, whereas other countries’ operators will levy at a rate of zero percent. However, the South African resident is levied at a charge including VAT at 14%, regardless of whether the operator was charged VAT by the foreign operator or not. Costs of international roaming are already high and, therefore, international roaming can become very expensive for customers. The researcher suggests that the agreement be revisited and that VAT is only charged in the country where the consumption of the supplies takes place, or in the case of a service, where the service is utilized. It is however much more complex with telecommunication services as there are various networks that go through numerous countries, and can include the customer’s home country. AFRIKAANS : Suid-Afrika se BTW-wetgewing het reëls wat spesifieke waarde en tyd van lewering bepaal. Hoewel dit nie 'n spesifieke artikel het met reëls wat handel oor die plek van lewering nie, is dit egter in die verskillende artikels van die wet geïnkorporeer. Tog is daar soms onsekerheid oor waar die plek van lewering is, veral wanneer dit telekommunikasiedienste raak wat oor grense verskaf word. Sommige lande, byvoorbeeld Europese lande, het spesifieke reëls wat plek van lewering bepaal. Suid-Afrika spesifiseer egter nie die spesifieke plek van lewering van telekommunikasiedienste nie. Internasionale selfoon swerwery kompliseer sake omdat 'n Suid-Afrikaanse inwoner die buiteland kan besoek en oproepe van daar na nog 'n ander land maak, maar steeds in Suid-Afrika gefaktureer word teen 'n koers insluitend BTW teen 14%.’n Mens kan argumenteer dat dit nie die regte hantering is nie omdat dit 'n uitvoer van dienste geag kan word, wat gewoonlik genulkoers word. Daar is tydens die onderhoude ontdek dat die buitelandse netwerk-operateur die Suid- Afrikaanse netwerk-operateur faktureer vir die dienste aan die Suid-Afrikaanse operateur se kliënte in die buiteland. Sommige operateurs hef BTW op hierdie koste teen die koers van daardie land se BTW, terwyl ander lande se operateurs teen 'n koers van nul persent sal hef. Die Suid-Afrikaanse inwoner word egter teen ‘n koste insluitend BTW van 14% gefaktureer, ongeag of die operateur deur die buitelandse operateur teen ’n koste insluitend BTW van 0% of ‘n ander persentasie gefaktureer is. Koste van internasionale selfoon swerwery word gehef in die land waar die voorrade gebruik word, of in die geval van 'n diens, waar die diens gebruik word. Die koste kan baie hoog wees. Dit is egter baie meer kompleks met telekommunikasiedienste omdat daar verskeie netwerke is wat deur talle lande kan gaan. Dit kan moontlik in die kliënt se land van herkoms ook wees. / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

Image-based quantifications of visceral adipose tissue (VAT) volumes from segmented VAT areas are increasingly considered for risk assessment in obese patients. The goal of this study was to determine the power of partial VAT areas to predict total VAT volume in morbidly obese patients (BMI > 40 kg/m2) as a function of gender, age and anatomical landmarks. 130 morbidly obese patients (mean BMI 46.5 kg/m2; 94 females) underwent IRB-approved MRI. Total VAT volumes were predicted from segmented VAT areas (of single or five adjacent slices) at common axial landmark levels and compared with the measured ones (VVAT-T, about 40 slices between diaphragm and pelvic floor). Standard deviations σ1 and σ5 of the respective VAT volume differences served as measures of agreement. Mean VVAT-T was 4.9 L for females and 8.1 L for males. Best predictions were found at intervertebral spaces L3-L4 for females (σ5 = 688 ml, σ1 = 832 ml) and L1-L2 for males (σ5 = 846 ml, σ1 = 992 ml), irrespective of age. In conclusion, VAT volumes in morbidly obese patients can be reliably predicted by multiplying the segmented VAT area at a gender-specific lumbar reference level with a fixed scaling factor and effective slice thickness.

Resume in English Name of the thesis: Fight against tax evasion in indirect taxation Abstract: The aim of the author is to analyze possibilities of fight against tax evasion, especially in the field of indirect taxation. The author proceeded from the presumption that the maximum of tax evasions happens in the field of Value Added Tax. This presumption was confirmed by the achieved results of author's research. The thesis is divided into two parts. The first part contains basic terms, taxes including its division into direct and indirect taxation and clarifies the term tax evasion. The clarification of tax evasion includes more detailed explanation of tax evasion in a strict sense and in a broader sense of the word. Tax evasion in a strict sense contains illegal tax evasions only; tax evasion in a broader sense of word contains illegal tax evasions as well as tax avoidance, which is completely in conformity with the law. The subsection, which follows the introductory part of the thesis, contains some of the gravest types of tax evasions in Value Added Tax (VAT), such as "Carousel frauds". The second part of the thesis deals with instruments, which are used in fight against tax evasion. For the purpose of clarity the author divided the instruments into subsection on the basis of the scope of their usage on...