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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, p.~365-368. ISBN~978-5-9273-1340-2.
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