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@inproceedings{725873, author = {Kyncl, Libor}, address = {Voronež}, booktitle = {Sovremennye problemy teorii nalogovogo prava – The Modern Problems of Tax Law Theory}, keywords = {VAT; Value; Added; Tax; Financial; Law; Czech Republic}, language = {eng}, location = {Voronež}, isbn = {978-5-9273-1340-2}, pages = {365-368}, publisher = {Voronežskij gosudarstvennyj universitet}, title = {Value Added Tax (VAT) on electronic services in the Czech republic}, year = {2007} }
TY - JOUR ID - 725873 AU - Kyncl, Libor PY - 2007 TI - Value Added Tax (VAT) on electronic services in the Czech republic PB - Voronežskij gosudarstvennyj universitet CY - Voronež SN - 9785927313402 KW - VAT KW - Value KW - Added KW - Tax KW - Financial KW - Law KW - Czech Republic N2 - The aim of this paper is to analyze the taxation of electronic services by the Value Added Tax (VAT) in the Czech Republic. Author will focus mainly on the substantive part of Financial Law regulating VAT. The VAT regulation is a part of the Czech Fiscal Law and the Czech Tax Law. VAT creates one of the State Budget incomes. Modern Tax Law Theory places VAT among the indirect taxes. ER -
KYNCL, Libor. Value Added Tax (VAT) on electronic services in the Czech republic. In \textit{Sovremennye problemy teorii nalogovogo prava – The Modern Problems of Tax Law Theory}. Voronež: Voronežskij gosudarstvennyj universitet, 2007, s.~365-368. ISBN~978-5-9273-1340-2.
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