English (United Kingdom)

https://curated-unify.zendy.io/wp-json/zendy-region/v1/featured_content/oa?rat=en

https://curated-unify.zendy.io/wp-json/zendy-region/v1/highlighted_journal/

Zendy Plus

Presents the access of premium content as premium feature

Premium Content

Presents the keyphrase highlighting as premium feature

Keyphrase Highlighting

Presents the summarisation as premium feature

Summarisation

Insights

Presents the pdf analysis as premium feature

PDF Analysis

Presents the zaia usage as premium feature

ZAIA

Zendy Tools

Zendy Open

There are different systems of VAT deductibility, in case of purchase or production of capital goods, designed to safeguard tax neutrality. The systems, determined by the intended purpose of the good, have various consequences for finances of enterprises. The article aims at identifying and analysing of the systems of VAT deductibility as regards expenditure on purchase or production of capital goods with the assessment of its impact on finances of enterprises.

annales universitatis mariae curie-skłodowska sectio h oeconomia

Rules on VAT Deductibility as Regards Capital Goods According to the Jurisprudence of the Court of Justice of the European Union and Finances of Enterprises