"Da\u0148 z p\u0159idan\u00E9 hodnoty v EU"@cs . . "RIV/62156489:43110/05:00006350" . "6"^^ . . . . "Z(MSM6215648904)" . . . . . "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."@en . "14;19" . "43110" . "Value added tax in the EU"@en . "548482" . "Liberec" . "Technick\u00E1 univerzita v Liberci" . "Value added tax in the EU" . "IMEA 2005 - Conference proceedings" . . "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." . "P\u0159\u00EDsp\u011Bvek se zab\u00FDv\u00E1 dan\u00ED z p\u0159idan\u00E9 hodnoty v Evropsk\u00E9 unii."@cs . "Value added tax in the EU"@en . . "Value added tax in the EU" . "RIV/62156489:43110/05:00006350!RIV06-MSM-43110___" . . "basic tax rate; reduced tax rate; value added tax"@en . "1"^^ . "[F1DA76EF7203]" . "1"^^ . "80-7083-929-5" . "David, Petr" . . . . "Da\u0148 z p\u0159idan\u00E9 hodnoty v EU"@cs . .