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  • The aim of this paper is to analyze the taxation of electronic services by the Value Added Tax (VAT) in the Czech Republic. Author will focus mainly on the substantive part of Financial Law regulating VAT. The VAT regulation is a part of the Czech Fiscal Law and the Czech Tax Law. VAT creates one of the State Budget incomes. Modern Tax Law Theory places VAT among the indirect taxes.
  • The aim of this paper is to analyze the taxation of electronic services by the Value Added Tax (VAT) in the Czech Republic. Author will focus mainly on the substantive part of Financial Law regulating VAT. The VAT regulation is a part of the Czech Fiscal Law and the Czech Tax Law. VAT creates one of the State Budget incomes. Modern Tax Law Theory places VAT among the indirect taxes. (en)
Title
  • Value Added Tax (VAT) on electronic services in the Czech republic
  • Value Added Tax (VAT) on electronic services in the Czech republic (en)
skos:prefLabel
  • Value Added Tax (VAT) on electronic services in the Czech republic
  • Value Added Tax (VAT) on electronic services in the Czech republic (en)
skos:notation
  • RIV/00216224:14220/07:00032393!RIV10-MSM-14220___
http://linked.open...avai/riv/aktivita
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  • S
http://linked.open...vai/riv/dodaniDat
http://linked.open...aciTvurceVysledku
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  • 457457
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  • RIV/00216224:14220/07:00032393
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  • VAT; Value; Added; Tax; Financial; Law; Czech Republic (en)
http://linked.open.../riv/klicoveSlovo
http://linked.open...ontrolniKodProRIV
  • [4615AB40FDFB]
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  • Voronež
http://linked.open...i/riv/mistoVydani
  • Voronež
http://linked.open...i/riv/nazevZdroje
  • Sovremennye problemy teorii nalogovogo prava – The Modern Problems of Tax Law Theory
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  • Kyncl, Libor
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number of pages
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  • Voronežskij gosudarstvennyj universitet
https://schema.org/isbn
  • 978-5-9273-1340-2
http://localhost/t...ganizacniJednotka
  • 14220
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