Porez koji se plaća u svim fazama proizvodnje i prometa robe, kada god se robi ili usluzi poveća vrednost.
1.ad valorem tax
A tax levied on the difference between a commodity's price before taxes and its cost of production
An incremental excise that is levied on the value added at each stage of the processing of a raw material or the production and distribution of a commodity and that typically has the impact of a sales tax on the ultimate consumer
(VAT) Tax on goods and services. VAT is imposed by the European Union on member states. The tax varies from state to state. An agreed proportion of the tax money is used to fund the EU.
VAT is applied at each stage of the production of a commodity, and it is charged only on the value added at that stage. It is not levied, unlike sales tax, on the sale of the commodity itself, but at this stage the VAT paid at earlier stages of the commodity's manufacture cannot be reclaimed.
Value Added Tax, A tax levied on the difference between a commodity's price before taxes and its cost of production; Also called: value-added tax, ad valorem tax.
ETYM A dialectic form for fat, Old Eng. fat, AS. faet.
1. A large cistern or tub, especially one used for holding fluids involved in some process, such as beer-making, tanning, etc.
2. A measure for liquids, and also a dry measure; especially, a liquid measure in Belgium and Holland, corresponding to the hectoliter of the metric system.