. . "[73B7D917DBB3]" . . "Brno" . . "Brno" . "RIV/62156489:43110/05:00006407" . "80-7302-094-7" . . . "Firma a konkuren\u010Dn\u00ED prost\u0159ed\u00ED 2005, Sekce 5, \u00DA\u010Detnictv\u00ED a dan\u011B podnikatelsk\u00FDch subjekt\u016F" . "43110" . "K sazb\u00E1m dan\u011B z p\u0159idan\u00E9 hodnoty v EU" . "8"^^ . "The European Union rules permits value added tax as the only one common consumption tax. The harmonisation necessity of this tax in the area of European Union member states is visible, but there are not clear evident results. It is necessary to analyze value added tax development, in this case rates of this tax, to evaluate harmonisation results and set European Union course in this issue to the future. Interesting is also comparison with other countries. Value added tax, from the point of its characteristic, is still not obsolete consumption tax, in spite of its some negative characteristic. This tax collection method makes possible to detect paid tax on each processing phase, and is congruous for international trade applying."@en . "K sazb\u00E1m dan\u011B z p\u0159idan\u00E9 hodnoty v EU"@cs . . "Konvoj, spol. s r. o." . "Pravidla Evropsk\u00E9 unie p\u0159ipou\u0161t\u011Bj\u00ED da\u0148 z p\u0159idan\u00E9 hodnoty jako jedinou v\u0161eobecnou da\u0148 ze spot\u0159eby. Pot\u0159eba harmonizace t\u00E9to dan\u011B v r\u00E1mci st\u00E1vaj\u00EDc\u00EDch \u010Dlen\u016F Evropsk\u00E9 unie je z\u0159ejm\u00E1, av\u0161ak v\u00FDsledky v t\u00E9to oblasti nejsou p\u0159\u00EDli\u0161 p\u0159esv\u011Bd\u010Div\u00E9. Je podstatn\u00E9 zkoumat v\u00FDvoj dan\u011B z p\u0159idan\u00E9 hodnoty, v tomto p\u0159\u00EDpad\u011B sazeb t\u00E9to dan\u011B, k posouzen\u00ED v\u00FDsledk\u016F harmoniza\u010Dn\u00EDch snah a ur\u010Den\u00ED sm\u011Bru, kter\u00FDm se Evropsk\u00E1 unie v t\u00E9to oblasti ub\u00EDr\u00E1. Zaj\u00EDmav\u00E9 je tak\u00E9 srovn\u00E1n\u00ED s ostatn\u00EDmi zem\u011Bmi sv\u011Bta. Da\u0148 z p\u0159idan\u00E9 hodnoty je, co se t\u00FD\u010De jej\u00EDch vlastnost\u00ED, dosud nep\u0159ekonanou dan\u00ED ze spot\u0159eby, p\u0159esto\u017Ee m\u00E1 i n\u011Bkter\u00E1 negativa. Technika v\u00FDb\u011Bru t\u00E9to dan\u011B umo\u017E\u0148uje zjistit zaplacenou da\u0148 na v\u0161ech stupn\u00EDch zpracov\u00E1n\u00ED a je velmi vhodn\u00E1, vzhledem ke sv\u00FDm vlastnostem, k pou\u017Eit\u00ED v mezin\u00E1rodn\u00EDm obchod\u011B."@cs . "Value Added Tax Rates in the EU"@en . "1"^^ . . . . . "526415" . "K sazb\u00E1m dan\u011B z p\u0159idan\u00E9 hodnoty v EU" . "David, Petr" . "1"^^ . . "26;33" . . "Value Added Tax Rates in the EU"@en . . "RIV/62156489:43110/05:00006407!RIV06-MSM-43110___" . "2005-03-03+01:00"^^ . "European Union; tax rate; value added tax"@en . "Z(MSM6215648904)" . . . "Pravidla Evropsk\u00E9 unie p\u0159ipou\u0161t\u011Bj\u00ED da\u0148 z p\u0159idan\u00E9 hodnoty jako jedinou v\u0161eobecnou da\u0148 ze spot\u0159eby. Pot\u0159eba harmonizace t\u00E9to dan\u011B v r\u00E1mci st\u00E1vaj\u00EDc\u00EDch \u010Dlen\u016F Evropsk\u00E9 unie je z\u0159ejm\u00E1, av\u0161ak v\u00FDsledky v t\u00E9to oblasti nejsou p\u0159\u00EDli\u0161 p\u0159esv\u011Bd\u010Div\u00E9. Je podstatn\u00E9 zkoumat v\u00FDvoj dan\u011B z p\u0159idan\u00E9 hodnoty, v tomto p\u0159\u00EDpad\u011B sazeb t\u00E9to dan\u011B, k posouzen\u00ED v\u00FDsledk\u016F harmoniza\u010Dn\u00EDch snah a ur\u010Den\u00ED sm\u011Bru, kter\u00FDm se Evropsk\u00E1 unie v t\u00E9to oblasti ub\u00EDr\u00E1. Zaj\u00EDmav\u00E9 je tak\u00E9 srovn\u00E1n\u00ED s ostatn\u00EDmi zem\u011Bmi sv\u011Bta. Da\u0148 z p\u0159idan\u00E9 hodnoty je, co se t\u00FD\u010De jej\u00EDch vlastnost\u00ED, dosud nep\u0159ekonanou dan\u00ED ze spot\u0159eby, p\u0159esto\u017Ee m\u00E1 i n\u011Bkter\u00E1 negativa. Technika v\u00FDb\u011Bru t\u00E9to dan\u011B umo\u017E\u0148uje zjistit zaplacenou da\u0148 na v\u0161ech stupn\u00EDch zpracov\u00E1n\u00ED a je velmi vhodn\u00E1, vzhledem ke sv\u00FDm vlastnostem, k pou\u017Eit\u00ED v mezin\u00E1rodn\u00EDm obchod\u011B." . "K sazb\u00E1m dan\u011B z p\u0159idan\u00E9 hodnoty v EU"@cs .