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

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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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Description	The Value Added Tax Act, No. 235/2004 Coll. (hereinafter referred to as the %22VAT Act%22), came into the force on the day of the Czech Republic entrance to the European Union. The provisions of this VAT Act were based on the relevant Directive, concretely Six Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment. This Directive was amended several times and 1 January 2007 replaced by Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (hereinafter referred to as %22VAT Directive%22).The VAT Directive still has been passing through futher amendments and changes since its entering into force. In 2009 was also amended by Council Directive 2009/47/EC of 5 May 2009 amending Directive 2006/112/EC as regards reduced rates of value added tax (hereinafter referred to as %22Council Directive 2009/47/EC%22), which entered into force on 1 June 2009. The Value Added Tax Act, No. 235/2004 Coll. (hereinafter referred to as the %22VAT Act%22), came into the force on the day of the Czech Republic entrance to the European Union. The provisions of this VAT Act were based on the relevant Directive, concretely Six Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment. This Directive was amended several times and 1 January 2007 replaced by Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (hereinafter referred to as %22VAT Directive%22).The VAT Directive still has been passing through futher amendments and changes since its entering into force. In 2009 was also amended by Council Directive 2009/47/EC of 5 May 2009 amending Directive 2006/112/EC as regards reduced rates of value added tax (hereinafter referred to as %22Council Directive 2009/47/EC%22), which entered into force on 1 June 2009. (en)
Title	Analysis of Potential Impacts of Locally Supplied Services Inclusion into Reduced VAT Rate on these Services Suppliers Analysis of Potential Impacts of Locally Supplied Services Inclusion into Reduced VAT Rate on these Services Suppliers (en)
skos:prefLabel	Analysis of Potential Impacts of Locally Supplied Services Inclusion into Reduced VAT Rate on these Services Suppliers Analysis of Potential Impacts of Locally Supplied Services Inclusion into Reduced VAT Rate on these Services Suppliers (en)
skos:notation	RIV/61989100:27510/10:86075899!RIV11-MSM-27510___
http://linked.open...avai/riv/aktivita	V
http://linked.open...avai/riv/aktivity	V
http://linked.open...vai/riv/dodaniDat	2011
http://linked.open...aciTvurceVysledku	Randová, Kateřina
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	246445
http://linked.open...ai/riv/idVysledku	RIV/61989100:27510/10:86075899
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	Value Added Tax, Harmonization, Directive, VAT Act, Tax Rates, Supply of Services, European Union, Legislation, Amendment, Taxable Person (en)
http://linked.open.../riv/klicoveSlovo	Value Added Tax European Union Harmonization Amendment Directive VAT Act Legislation Supply of Services Tax Rates Taxable Person
http://linked.open...ontrolniKodProRIV	[534BC8ED1BD9]
http://linked.open...v/mistoKonaniAkce	Brno
http://linked.open...i/riv/mistoVydani	Brno
http://linked.open...i/riv/nazevZdroje	New Economic Challenges
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...iv/tvurceVysledku	Randová, Kateřina
http://linked.open...vavai/riv/typAkce	WRD - Světová
http://linked.open.../riv/zahajeniAkce	2010-01-20 (xsd:date)
number of pages	6 (xsd:int)
http://purl.org/ne...btex#hasPublisher	Masarykova univerzita
https://schema.org/isbn	978-80-210-5111-9
http://localhost/t...ganizacniJednotka	27510
is http://linked.open...avai/riv/vysledek of	Analysis of Potential Impacts of Locally Supplied Services Inclusion into Reduced VAT Rate on these Services Suppliers Analysis of Potential Impacts of Locally Supplied Services Inclusion into Reduced VAT Rate on these Services Suppliers Analysis of Potential Impacts of Locally Supplied Services Inclusion into Reduced VAT Rate on these Services Suppliers

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