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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}. 2007th ed. Voroněž: University of Voronezh, 2007, p.~378-384. ISBN~978-5-9273-1340-2.
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