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Statements

Subject Item
n2:RIV%2F62156489%3A43110%2F05%3A00006350%21RIV06-MSM-43110___
rdf:type
n10:Vysledek skos:Concept
dcterms:description
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. Příspěvek se zabývá daní z přidané hodnoty v Evropské unii.
dcterms:title
Daň z přidané hodnoty v EU Value added tax in the EU Value added tax in the EU
skos:prefLabel
Value added tax in the EU Value added tax in the EU Daň z přidané hodnoty v EU
skos:notation
RIV/62156489:43110/05:00006350!RIV06-MSM-43110___
n4:strany
14;19
n4:aktivita
n5:Z
n4:aktivity
Z(MSM6215648904)
n4:dodaniDat
n7:2006
n4:domaciTvurceVysledku
n8:1014919
n4:druhVysledku
n11:D
n4:duvernostUdaju
n17:S
n4:entitaPredkladatele
n16:predkladatel
n4:idSjednocenehoVysledku
548482
n4:idVysledku
RIV/62156489:43110/05:00006350
n4:jazykVysledku
n12:eng
n4:klicovaSlova
basic tax rate; reduced tax rate; value added tax
n4:klicoveSlovo
n9:basic%20tax%20rate n9:value%20added%20tax n9:reduced%20tax%20rate
n4:kontrolniKodProRIV
[F1DA76EF7203]
n4:mistoVydani
Liberec
n4:nazevZdroje
IMEA 2005 - Conference proceedings
n4:obor
n20:AE
n4:pocetDomacichTvurcuVysledku
1
n4:pocetTvurcuVysledku
1
n4:rokUplatneniVysledku
n7:2005
n4:tvurceVysledku
David, Petr
n4:zamer
n19:MSM6215648904
s:numberOfPages
6
n14:hasPublisher
Technická univerzita v Liberci
n18:isbn
80-7083-929-5
n13:organizacniJednotka
43110