{"version":"1.0","provider_name":"Pravni Zapisi","provider_url":"https:\/\/www.pravnizapisi.rs\/en\/","author_name":"Dusan Savic","author_url":"https:\/\/www.pravnizapisi.rs\/en\/author\/dusan\/","title":"- Pravni Zapisi","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"spep1INzMt\"><a href=\"https:\/\/www.pravnizapisi.rs\/en\/issues\/issue-2-2017\/8145-2\/\"><\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.pravnizapisi.rs\/en\/issues\/issue-2-2017\/8145-2\/embed\/#?secret=spep1INzMt\" width=\"600\" height=\"338\" title=\"&#8220;&#8221; &#8212; Pravni Zapisi\" data-secret=\"spep1INzMt\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/www.pravnizapisi.rs\/wp-includes\/js\/wp-embed.min.js\n\/* ]]> *\/\n<\/script>\n","description":"PRAVNI ZAPISI \u2022 Year VIII \u2022 No. 2 \u2022 pp. 249-266 THE VAT TREATMENT OF TRANSACTIONS BETWEEN HEAD OFFICE AND BRANCH Doc. dr Milo\u0161 Milo\u0161evi\u0107 Docent, Pravni fakultet Univerziteta u Beogradu e-mail: milosevic@ius.bg.ac.rs Doc. dr Svetislav V. Kosti\u0107 Docent, Pravni fakultet Univerziteta u Beogradu e-mail: skostic@ius.bg.ac.rs . Pravni zapisi, No. 2\/2017, pp. 249-266 Original Scientific Article DOI: 10.5937\/pravzap0-16163 KEY WORDS VAT, head office, branch, VAT group, FCE Bank, Scandia ABSTRACT The VAT treatment of transactions between head office and branch varies depending on the territorial spread of the taxpayer. If the head office and the branch are within the borders [&hellip;]","thumbnail_url":"https:\/\/www.pravnizapisi.rs\/wp-content\/uploads\/2021\/11\/Naslovna-2017-02.jpg","thumbnail_width":585,"thumbnail_height":868}