TÝČ, Vladimír. Harmonization of Indirect Taxes in the European Union. In 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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Basic information
Original name Harmonization of Indirect Taxes in the European Union
Name in Czech Harmonizace nepřímých daní v Evropské unii
Authors TÝČ, Vladimír (203 Czech Republic, guarantor).
Edition 2007. vyd. Voroněž, Sovremennye problemy teorii nalogovogo prava – The Modern Problems of Tax Law Theory, p. 378-384, 7 pp. 2007.
Publisher University of Voronezh
Other information
Original language English
Type of outcome Proceedings paper
Field of Study 50500 5.5 Law
Country of publisher Russian Federation
Confidentiality degree is not subject to a state or trade secret
RIV identification code RIV/00216224:14220/07:00023562
Organization unit Faculty of Law
ISBN 978-5-9273-1340-2
Keywords in English indirect taxes; VAT; excise duties; EU directives; harmonization
Tags EU directives, excise duties, harmonization, indirect taxes, VAT
Tags International impact
Changed by Changed by: prof. JUDr. Vladimír Týč, CSc., učo 1224. Changed: 26/1/2008 22:38.
Abstract
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.
Abstract (in Czech)
Daňové právo je předmětem harmonizace mezi členskými státy EU. Důvodem je správné fungování vnitřního trhu. Studie se soustředí na harmonizaci nepřímých daní (DPH, spotřební daně - akcízy) prostřednictvím směrnic, které jsou přijímány jednomyslně Radou.
Links
MSM0021622405, plan (intention)Name: Evropský kontext vývoje českého práva po roce 2004
Investor: Ministry of Education, Youth and Sports of the CR, The European Context of the Development of Czech Law after 2004
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