VAT in the frame of providing management services to the subsidiary in the selected EU member states.

摘要

Differences still exist in the legal frame of the value added tax (VAT), its interpretation, and the application of the rules in practice among the EU member states. There are also differences in the application of VAT to management services provided to an enterprise in another EU state directly versus through a subsidiary in the state of the recipient. Questions about the application of VAT to management services are explored in the frame of five selected EU countries: Hungary, Poland, Romania, Slovakia and the Czech Republic.