About: Analysis of Potential Impacts of Inclusionof Locally Supplied Services into Reduced VAT Rate on the Suppliers of these Services

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An Entity of Type : http://linked.opendata.cz/ontology/domain/vavai/Vysledek, within Data Space : linked.opendata.cz associated with source document(s)

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	Member States of European Union are in accordance with Community law allowed to include locally supplied services into reduced value added tax rates (hereinafter referred to as %22VAT rates%22) without time restriction. In the Czech Republic has not been yet sufficient political will to implicate this possibility into the legislation. The purpose of this paper is to analyse potential impact of relevant Directive implementation into the Czech VAT Act on the tax liability of these services suppliers. The paper is based on the comparison of national legislation and Community law, their analysis. Moreover, the deductive method is used in this paper. Member States of European Union are in accordance with Community law allowed to include locally supplied services into reduced value added tax rates (hereinafter referred to as %22VAT rates%22) without time restriction. In the Czech Republic has not been yet sufficient political will to implicate this possibility into the legislation. The purpose of this paper is to analyse potential impact of relevant Directive implementation into the Czech VAT Act on the tax liability of these services suppliers. The paper is based on the comparison of national legislation and Community law, their analysis. Moreover, the deductive method is used in this paper. (en)
Title	Analysis of Potential Impacts of Inclusionof Locally Supplied Services into Reduced VAT Rate on the Suppliers of these Services Analysis of Potential Impacts of Inclusionof Locally Supplied Services into Reduced VAT Rate on the Suppliers of these Services (en)
skos:prefLabel	Analysis of Potential Impacts of Inclusionof Locally Supplied Services into Reduced VAT Rate on the Suppliers of these Services Analysis of Potential Impacts of Inclusionof Locally Supplied Services into Reduced VAT Rate on the Suppliers of these Services (en)
skos:notation	RIV/61989100:27510/10:86075900!RIV11-MSM-27510___
http://linked.open...avai/riv/aktivita	V
http://linked.open...avai/riv/aktivity	V
http://linked.open...iv/cisloPeriodika	1/2010
http://linked.open...vai/riv/dodaniDat	2011
http://linked.open...aciTvurceVysledku	Randová, Kateřina
http://linked.open.../riv/druhVysledku	J - Článek v odborném periodiku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Vysoká škola báňská - Technická univerzita Ostrava / Ekonomická fakulta
http://linked.open...dnocenehoVysledku	246444
http://linked.open...ai/riv/idVysledku	RIV/61989100:27510/10:86075900
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	European Union; Directive; Harmonization; Services; VAT Rates (en)
http://linked.open.../riv/klicoveSlovo	VAT Rates European Union Services Harmonization Directive
http://linked.open...odStatuVydavatele	CZ - Česká republika
http://linked.open...ontrolniKodProRIV	[48532A72D971]
http://linked.open...i/riv/nazevZdroje	Financial Assets and Investing
http://linked.open...in/vavai/riv/obor	AH
http://linked.open...ichTvurcuVysledku	1 (xsd:int)
http://linked.open...cetTvurcuVysledku	1 (xsd:int)
http://linked.open...UplatneniVysledku	2010
http://linked.open...v/svazekPeriodika	1.
http://linked.open...iv/tvurceVysledku	Randová, Kateřina
issn	1804-5081
number of pages	9 (xsd:int)
http://localhost/t...ganizacniJednotka	27510
is http://linked.open...avai/riv/vysledek of	Analysis of Potential Impacts of Inclusionof Locally Supplied Services into Reduced VAT Rate on the Suppliers of these Services Analysis of Potential Impacts of Inclusionof Locally Supplied Services into Reduced VAT Rate on the Suppliers of these Services Analysis of Potential Impacts of Inclusionof Locally Supplied Services into Reduced VAT Rate on the Suppliers of these Services

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