| 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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