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@inproceedings{751035,
author = {Týč, Vladimír},
address = {Voroněž},
booktitle = {Sovremennye problemy teorii nalogovogo prava – The Modern Problems of Tax Law Theory},
edition = {2007},
keywords = {indirect taxes; VAT; excise duties; EU directives; harmonization},
language = {eng},
location = {Voroněž},
isbn = {978-5-9273-1340-2},
pages = {378-384},
publisher = {University of Voronezh},
title = {Harmonization of Indirect Taxes in the European Union},
year = {2007}
}
TY - JOUR
ID - 751035
AU - Týč, Vladimír
PY - 2007
TI - Harmonization of Indirect Taxes in the European Union
PB - University of Voronezh
CY - Voroněž
SN - 9785927313402
KW - indirect taxes
KW - VAT
KW - excise duties
KW - EU directives
KW - harmonization
N2 - Tax law is subject to harmonization between EU Member countries. Its purpose is the correct functioning of the Internal Market. This study concentrates on indirect taxes harmonization (VAT, excise duties) through directives adopted unanimously by the Council.
ER -
TÝČ, Vladimír. Harmonization of Indirect Taxes in the European Union. In \textit{Sovremennye problemy teorii nalogovogo prava – The Modern Problems of Tax Law Theory}. 2007. vyd. Voroněž: University of Voronezh, 2007, s.~378-384. ISBN~978-5-9273-1340-2.
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