Indirect Taxes in EU Law – Recent Developments after the Crisis
(Considerations on Current VAT Reform)

D 2020

Indirect Taxes in EU Law – Recent Developments after the Crisis (Considerations on Current VAT Reform)

TÝČ, Vladimír

Základní údaje

Originální název

Indirect Taxes in EU Law – Recent Developments after the Crisis (Considerations on Current VAT Reform)

Autoři

TÝČ, Vladimír (203 Česká republika, garant, domácí)

Vydání

1. vyd. Brno, The financial law towards challenges of the XXI century: (conference proceedings), od s. 289-300, 12 s. 2020

Nakladatel

Masarykova univerzita

Další údaje

Jazyk

angličtina

Typ výsledku

Stať ve sborníku

Obor

50501 Law

Stát vydavatele

Česká republika

Utajení

není předmětem státního či obchodního tajemství

Forma vydání

elektronická verze "online"

Odkazy

Open access nakladatele

Kód RIV

RIV/00216224:14220/20:00116821

Organizační jednotka

Právnická fakulta

ISBN

978-80-210-9597-7

Klíčová slova anglicky

Value Added Tax; Reduced Rates; EU VAT Reform; Intra-Union Supply of Goods; EU Cross-Border Trade; Tax Fraud

Štítky

rivok

Příznaky

Mezinárodní význam, Recenzováno

Změněno: 25. 3. 2021 17:03, Mgr. Petra Georgala

Anotace

V originále

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.

Citovat

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.

@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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