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@inproceedings{1197012, author = {Kranecová, Jana}, address = {Brno}, booktitle = {Legal and Economic Aspects of the Business in V4 Countries}, editor = {Damian Czudek, Michal Kozieł}, keywords = {Corporate income tax; Court of Justice of the European Union; discriminatory effect; indirect discrimination; harmonization; preliminary ruling; retail store chains; tax on the turnover of store retail trade; tax rate}, howpublished = {tištěná verze "print"}, language = {eng}, location = {Brno}, isbn = {978-80-263-0732-7}, pages = {103-112}, publisher = {Tribun EU}, title = {Selected issues of corporate income tax}, year = {2014} }
TY - JOUR ID - 1197012 AU - Kranecová, Jana PY - 2014 TI - Selected issues of corporate income tax PB - Tribun EU CY - Brno SN - 9788026307327 KW - Corporate income tax KW - Court of Justice of the European Union KW - discriminatory effect KW - indirect discrimination KW - harmonization KW - preliminary ruling KW - retail store chains KW - tax on the turnover of store retail trade KW - tax rate N2 - The paper will focus on selected application problems of corporate income tax. These will include the issues associated with cross-border effects of business in the framework under the freed movement of persons, goods, services and capital. Therefore, the contribution will deal with the current case law of the Court of Justice of the European Union. ER -
KRANECOVÁ, Jana. Selected issues of corporate income tax. In Damian Czudek, Michal Kozieł. \textit{Legal and Economic Aspects of the Business in V4 Countries}. Brno: Tribun EU, 2014, s.~103-112. ISBN~978-80-263-0732-7.
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