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Description
  • Příspěvek se zabývá daní z přidané hodnoty v Evropské unii. (cs)
  • The paper deals with value added tax rates in the European Union. Value added tax is the only one allowable common consumption tax in the European union. It has most useful attributes, which are required to preserve neutrality of international trade. The way of this tax assessment makes possible to detect paid tax on each processing phase, and enables also refund of this paid tax. It is necessary to harmonise this field in member states of European Union. But endeavour results are not too visible. To define value added tax rates trends and harmonise endeavours, we have to analyse its history and evolution. Interesting is also comparison with other not member states.
  • The paper deals with value added tax rates in the European Union. Value added tax is the only one allowable common consumption tax in the European union. It has most useful attributes, which are required to preserve neutrality of international trade. The way of this tax assessment makes possible to detect paid tax on each processing phase, and enables also refund of this paid tax. It is necessary to harmonise this field in member states of European Union. But endeavour results are not too visible. To define value added tax rates trends and harmonise endeavours, we have to analyse its history and evolution. Interesting is also comparison with other not member states. (en)
Title
  • Value added tax in the EU
  • Daň z přidané hodnoty v EU (cs)
  • Value added tax in the EU (en)
skos:prefLabel
  • Value added tax in the EU
  • Daň z přidané hodnoty v EU (cs)
  • Value added tax in the EU (en)
skos:notation
  • RIV/62156489:43110/05:00006350!RIV06-MSM-43110___
http://linked.open.../vavai/riv/strany
  • 14;19
http://linked.open...avai/riv/aktivita
http://linked.open...avai/riv/aktivity
  • Z(MSM6215648904)
http://linked.open...vai/riv/dodaniDat
http://linked.open...aciTvurceVysledku
http://linked.open.../riv/druhVysledku
http://linked.open...iv/duvernostUdaju
http://linked.open...titaPredkladatele
http://linked.open...dnocenehoVysledku
  • 548482
http://linked.open...ai/riv/idVysledku
  • RIV/62156489:43110/05:00006350
http://linked.open...riv/jazykVysledku
http://linked.open.../riv/klicovaSlova
  • basic tax rate; reduced tax rate; value added tax (en)
http://linked.open.../riv/klicoveSlovo
http://linked.open...ontrolniKodProRIV
  • [F1DA76EF7203]
http://linked.open...i/riv/mistoVydani
  • Liberec
http://linked.open...i/riv/nazevZdroje
  • IMEA 2005 - Conference proceedings
http://linked.open...in/vavai/riv/obor
http://linked.open...ichTvurcuVysledku
http://linked.open...cetTvurcuVysledku
http://linked.open...UplatneniVysledku
http://linked.open...iv/tvurceVysledku
  • David, Petr
http://linked.open...n/vavai/riv/zamer
number of pages
http://purl.org/ne...btex#hasPublisher
  • Technická univerzita v Liberci
https://schema.org/isbn
  • 80-7083-929-5
http://localhost/t...ganizacniJednotka
  • 43110
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