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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, 50/2008, No~2, p.~87-92. ISSN~1754-243X.
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