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Statements

Subject Item
n2:RIV%2F61989100%3A27510%2F10%3A86075899%21RIV11-MSM-27510___
rdf:type
skos:Concept n19:Vysledek
dcterms: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.
dcterms: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
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
skos:notation
RIV/61989100:27510/10:86075899!RIV11-MSM-27510___
n3:aktivita
n13:V
n3:aktivity
V
n3:dodaniDat
n6:2011
n3:domaciTvurceVysledku
n10:5893038
n3:druhVysledku
n8:D
n3:duvernostUdaju
n17:S
n3:entitaPredkladatele
n14:predkladatel
n3:idSjednocenehoVysledku
246445
n3:idVysledku
RIV/61989100:27510/10:86075899
n3:jazykVysledku
n20:eng
n3:klicovaSlova
Value Added Tax, Harmonization, Directive, VAT Act, Tax Rates, Supply of Services, European Union, Legislation, Amendment, Taxable Person
n3:klicoveSlovo
n7:Legislation n7:VAT%20Act n7:Harmonization n7:Directive n7:Value%20Added%20Tax n7:Amendment n7:Tax%20Rates n7:Taxable%20Person n7:European%20Union n7:Supply%20of%20Services
n3:kontrolniKodProRIV
[534BC8ED1BD9]
n3:mistoKonaniAkce
Brno
n3:mistoVydani
Brno
n3:nazevZdroje
New Economic Challenges
n3:obor
n16:AH
n3:pocetDomacichTvurcuVysledku
1
n3:pocetTvurcuVysledku
1
n3:rokUplatneniVysledku
n6:2010
n3:tvurceVysledku
Randová, Kateřina
n3:typAkce
n4:WRD
n3:zahajeniAkce
2010-01-20+01:00
s:numberOfPages
6
n11:hasPublisher
Masarykova univerzita
n12:isbn
978-80-210-5111-9
n15:organizacniJednotka
27510