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Description
| - To solve the current economical crisis, there are used various tools of economic policy. Some of them are changes in taxes, particularly changes in the value added tax due to its importance. Value added tax is the most harmonized tax in the single internal market of the European Communities. Although community law defines the basic legal constraints of VAT rules in individual countries, the Council Directive 2006/112/EC on the common system of value added tax, as amended, leaves some areas open for the Member States. One of the main characteristics of VAT is its tax rates which - while maintaining specified minimal borders - are in competency of Member States. Paper illustrates the changes in tax rates of individual Member States during the economic crisis and points to the risks and opportunities of this development.
- To solve the current economical crisis, there are used various tools of economic policy. Some of them are changes in taxes, particularly changes in the value added tax due to its importance. Value added tax is the most harmonized tax in the single internal market of the European Communities. Although community law defines the basic legal constraints of VAT rules in individual countries, the Council Directive 2006/112/EC on the common system of value added tax, as amended, leaves some areas open for the Member States. One of the main characteristics of VAT is its tax rates which - while maintaining specified minimal borders - are in competency of Member States. Paper illustrates the changes in tax rates of individual Member States during the economic crisis and points to the risks and opportunities of this development. (en)
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Title
| - Economical Crisis - the Risk and Opportunity for Change in VAT Rates
- Economical Crisis - the Risk and Opportunity for Change in VAT Rates (en)
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skos:prefLabel
| - Economical Crisis - the Risk and Opportunity for Change in VAT Rates
- Economical Crisis - the Risk and Opportunity for Change in VAT Rates (en)
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skos:notation
| - RIV/61989100:27510/10:86076623!RIV11-MSM-27510___
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http://linked.open...avai/riv/aktivita
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http://linked.open...avai/riv/aktivity
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http://linked.open...vai/riv/dodaniDat
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http://linked.open...aciTvurceVysledku
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http://linked.open.../riv/druhVysledku
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http://linked.open...iv/duvernostUdaju
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http://linked.open...titaPredkladatele
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http://linked.open...dnocenehoVysledku
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http://linked.open...ai/riv/idVysledku
| - RIV/61989100:27510/10:86076623
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http://linked.open...riv/jazykVysledku
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http://linked.open.../riv/klicovaSlova
| - economic crisis; EC directives; reduced tax rate; community lax; Value added tax (en)
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http://linked.open.../riv/klicoveSlovo
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http://linked.open...ontrolniKodProRIV
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http://linked.open...v/mistoKonaniAkce
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http://linked.open...i/riv/mistoVydani
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http://linked.open...i/riv/nazevZdroje
| - Financie a riziko - Zborník z medzinárodnej vedeckej konferencie NHF EU
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http://linked.open...in/vavai/riv/obor
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http://linked.open...ichTvurcuVysledku
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http://linked.open...cetTvurcuVysledku
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http://linked.open...UplatneniVysledku
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http://linked.open...iv/tvurceVysledku
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http://linked.open...vavai/riv/typAkce
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http://linked.open.../riv/zahajeniAkce
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number of pages
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http://purl.org/ne...btex#hasPublisher
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https://schema.org/isbn
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http://localhost/t...ganizacniJednotka
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is http://linked.open...avai/riv/vysledek
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