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  • 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 Czech Republic in this rule. The paper compares the position of the Czech Republic with other European Union states and shows the achieved success (failure) of 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 Czech Republic in this rule. The paper compares the position of the Czech Republic with other European Union states and shows the achieved success (failure) of the Czech government during dealing of the exceptions to the Council Directive 2006/112/EC. The paper follows the positivism economic. (en)
  • Směrnice Rady 2006/112/ES, o dani z přidané hodnoty, jenž nabyla účinnost 1.01.2007, svoji přehlednou strukturou dává příležitost k posouzení postavení České republiky v oblasti komunitární legislativy daně z přidané hodnoty. Příspěvek má za cíl srovnat postavení České republiky v tomto stěžejním předpise ES s ostatními členskými státy Evropské unie, což také může ukázat na úspěchy (neúspěchy) české vlády při vyjednávání o výjimkách ze systému společného zdanění. Stať se zaměřuje na pozitivní ekonomii. (cs)
Title
  • Provision of Council Directictive 2006/112/EC Implemented in the Czech Republic
  • Provision of Council Directictive 2006/112/EC Implemented in the Czech Republic (en)
  • Česká republika a Směrnice Rady 2006/112/EC (cs)
skos:prefLabel
  • Provision of Council Directictive 2006/112/EC Implemented in the Czech Republic
  • Provision of Council Directictive 2006/112/EC Implemented in the Czech Republic (en)
  • Česká republika a Směrnice Rady 2006/112/EC (cs)
skos:notation
  • RIV/61989100:27510/07:00017030!RIV08-GA0-27510___
http://linked.open.../vavai/riv/strany
  • 1-6
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  • P(GA402/07/0547)
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  • 445686
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  • RIV/61989100:27510/07:00017030
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  • Council Directive 2006/112/EC; Tax harmonization; Value Added Tax; Tax Policy (en)
http://linked.open.../riv/klicoveSlovo
http://linked.open...ontrolniKodProRIV
  • [526C8D575469]
http://linked.open...i/riv/mistoVydani
  • Praha
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  • Teoretické a praktické aspekty veřejných financí
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http://linked.open...vavai/riv/projekt
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http://linked.open...iv/tvurceVysledku
  • Široký, Jan
number of pages
http://purl.org/ne...btex#hasPublisher
  • Vysoká škola ekonomická v Praze
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  • 80-245-1032-4
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  • 27510
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