TÝČ, Vladimír. Indirect Taxes in EU Law – Recent Developments after the Crisis (Considerations on Current VAT Reform). Online. In Mrkývka Petr, Jolanta Gliniecka, Eva Tomášková, Edward Juchniewicz, Tomas Sowiński, Michal Radvan (eds). The financial law towards challenges of the XXI century: (conference proceedings). 1. vyd. Brno: Masarykova univerzita, 2020, s. 289-300. ISBN 978-80-210-9597-7. |
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@inproceedings{1688958, author = {Týč, Vladimír}, address = {Brno}, booktitle = {The financial law towards challenges of the XXI century: (conference proceedings)}, edition = {1}, editor = {Mrkývka Petr, Jolanta Gliniecka, Eva Tomášková, Edward Juchniewicz, Tomas Sowiński, Michal Radvan (eds).}, keywords = {Value Added Tax; Reduced Rates; EU VAT Reform; Intra-Union Supply of Goods; EU Cross-Border Trade; Tax Fraud}, howpublished = {elektronická verze "online"}, language = {eng}, location = {Brno}, isbn = {978-80-210-9597-7}, pages = {289-300}, publisher = {Masarykova univerzita}, title = {Indirect Taxes in EU Law – Recent Developments after the Crisis (Considerations on Current VAT Reform)}, url = {https://www.law.muni.cz/sborniky/the_financial_law_challenges.pdf}, year = {2020} }
TY - JOUR ID - 1688958 AU - Týč, Vladimír PY - 2020 TI - Indirect Taxes in EU Law – Recent Developments after the Crisis (Considerations on Current VAT Reform) PB - Masarykova univerzita CY - Brno SN - 9788021095977 KW - Value Added Tax KW - Reduced Rates KW - EU VAT Reform KW - Intra-Union Supply of Goods KW - EU Cross-Border Trade KW - Tax Fraud UR - https://www.law.muni.cz/sborniky/the_financial_law_challenges.pdf N2 - This contribution deals with the current VAT reform in the EU. It examines two problems: The new system of taxation of goods in intra-Union trade (the final principle of destination state but with a new obligation to levy the tax by the supplier in the state of origin) and, secondly, the liberalisation of reduced VAT rates. The main aim of the reform is to combat fraud and to meet legitimate needs of member states. The conclusion confirms that apart from minor problems the reform will be welcomed by member states as a progressive development of the VAT system. ER -
TÝČ, Vladimír. Indirect Taxes in EU Law – Recent Developments after the Crisis (Considerations on Current VAT Reform). Online. In Mrkývka Petr, Jolanta Gliniecka, Eva Tomášková, Edward Juchniewicz, Tomas Sowi\'nski, Michal Radvan (eds). \textit{The financial law towards challenges of the XXI century: (conference proceedings)}. 1. vyd. Brno: Masarykova univerzita, 2020, s.~289-300. ISBN~978-80-210-9597-7.
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