About: Provision of Directive EC on common system of value added tax implemented in the Slovakia and the Czech Republic

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About: Provision of Directive EC on common system of value added tax implemented in the Slovakia and the Czech Republic Goto Sponge NotDistinct Permalink

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

Attributes	Values
rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	Směrnice Rady 2006/112/ES, o dani z přidané hodnoty, jenž nabyla účinnost 1.01.2007, svoji přehlednou strukturou dává příležitost k posouzení postavení Slovenska a České republiky v oblasti komunitární legislativy daně z přidané hodnoty. Příspěvek má za cíl srovnat postavení Slovenska a České republiky v tomto stěžejním předpise ES s ostatními členskými státy Evropské unie, což také může ukázat na úspěchy (či neúspěchy) slovenské vlády a české vlády při vyjednávání o výjimkách ze systému společného zdanění. Stať se zaměřuje na pozitivní ekonomii. (cs) The Council Directive 2006/112/EC, regarding the value added tax, started to be valid on 1st January 2007. Even if the content of this rule has not objectively changed the contemporary legislation of the European Community, it has sum up disarrange regulations. The paper tries to show the position of the Slovakia and Czech Republic in this rule. The paper compares the position of the Slovakia and the Czech Republic with other European Union states and shows the achieved success (or failure) of the Slovak government and the Czech government during dealing of the exceptions to the Council Directive 2006/112/EC. The paper follows the positivism economic. The Council Directive 2006/112/EC, regarding the value added tax, started to be valid on 1st January 2007. Even if the content of this rule has not objectively changed the contemporary legislation of the European Community, it has sum up disarrange regulations. The paper tries to show the position of the Slovakia and Czech Republic in this rule. The paper compares the position of the Slovakia and the Czech Republic with other European Union states and shows the achieved success (or failure) of the Slovak government and the Czech government during dealing of the exceptions to the Council Directive 2006/112/EC. The paper follows the positivism economic. (en)
Title	Provision of Directive EC on common system of value added tax implemented in the Slovakia and the Czech Republic Provision of Directive EC on common system of value added tax implemented in the Slovakia and the Czech Republic (en) Implementace ustanovení Směrnice Rady o společném systému daně z přidané hodnoty v České republice a na Slovensku (cs)
skos:prefLabel	Provision of Directive EC on common system of value added tax implemented in the Slovakia and the Czech Republic Provision of Directive EC on common system of value added tax implemented in the Slovakia and the Czech Republic (en) Implementace ustanovení Směrnice Rady o společném systému daně z přidané hodnoty v České republice a na Slovensku (cs)
skos:notation	RIV/61989100:27510/07:00017026!RIV08-GA0-27510___
http://linked.open.../vavai/riv/strany	596-573
http://linked.open...avai/riv/aktivita	P
http://linked.open...avai/riv/aktivity	P(GA402/07/0547)
http://linked.open...vai/riv/dodaniDat	2008
http://linked.open...aciTvurceVysledku	Široký, Jan
http://linked.open.../riv/druhVysledku	D - Článek ve sborníku
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	445687
http://linked.open...ai/riv/idVysledku	RIV/61989100:27510/07:00017026
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	tax; tax policy; VAT; Directive Council; globalization processes; European Union; tax harmonization; legislation of European Communities; Slovakia; Czech Republic (en)
http://linked.open.../riv/klicoveSlovo	VAT Czech Republic European Union Slovakia tax policy globalization processes legislation of European Communities tax tax harmonization Directive Council
http://linked.open...ontrolniKodProRIV	[99CE26FCAE6F]
http://linked.open...i/riv/mistoVydani	Žilina
http://linked.open...i/riv/nazevZdroje	Globalizácia a jej sociálno-ekonomické důsledky
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...vavai/riv/projekt	The Impact of Financial Reporting Harmonization for Small and Medium-sized Enterprises in Relation to the Income Tax Base Construction
http://linked.open...UplatneniVysledku	2007
http://linked.open...iv/tvurceVysledku	Široký, Jan
number of pages	8 (xsd:int)
http://purl.org/ne...btex#hasPublisher	Žilinská univerzita v Žiline
https://schema.org/isbn	978-80-969742-0-7
http://localhost/t...ganizacniJednotka	27510

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