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@article{771621,
author = {Týč, Vladimír},
article_location = {Bingley (GB)},
article_number = {2},
keywords = {indirect taxes; VAT; excise duties; EU directives; harmonization},
language = {eng},
issn = {1754-243X},
journal = {International Journal of Law and Management},
title = {Harmonization of Indirect Taxes in the European Union},
volume = {50/2008},
year = {2008}
}
TY - JOUR
ID - 771621
AU - Týč, Vladimír
PY - 2008
TI - Harmonization of Indirect Taxes in the European Union
JF - International Journal of Law and Management
VL - 50/2008
IS - 2
SP - 87-92
EP - 87-92
PB - Emerald
SN - 1754243X
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. \textit{International Journal of Law and Management}. Bingley (GB): Emerald, 2008, roč.~50/2008, č.~2, s.~87-92. ISSN~1754-243X.
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