"Z(MSM6215648904)" . "Value added tax in the agricultural sector on the European Union internal market"@en . . "Value added tax in the agricultural sector on the European Union internal market" . . "2"^^ . "CZ - \u010Cesk\u00E1 republika" . "Value added tax in the agricultural sector on the European Union internal market"@en . . . "1802-2197" . "RIV/62156489:43110/07:00113861" . "European financial and accounting journal" . "2"^^ . "Tax policy represents one of the EU integration policies. The aim of the tax policy is to remove the national differences in taxation systems by tackling the obstacles to the competition and free movement of goods, services, people and capital on the internal market. Tax harmonization has great development in the field of value added taxation, but differences still can be found. Those differences influence not only the farming business. The paper is aimed on five EU member stats -- Czech Republic, Poland, Romania, Slovakia and Hungary. Based on the EU regulations in the field of value added tax and practical experience during its application, it is possible to identify the critical areas and to contribute to its correction and to provide the value added tax neutrality and efficiency on the EU territory."@en . . "28"^^ . "Da\u0148 z p\u0159idan\u00E9 hodnoty v zem\u011Bd\u011Blsk\u00E9m sektoru jednotn\u00E9ho trhu Evropsk\u00E9 unie"@cs . "Value added tax in the agricultural sector on the European Union internal market" . . "registration; tripartite trade; cross-border chain trade"@en . . "457456" . . . . . . "[BCB1958A2362]" . "Nerudov\u00E1, Danu\u0161e" . "43110" . . "1;28" . . . "Da\u0148 z p\u0159idan\u00E9 hodnoty v zem\u011Bd\u011Blsk\u00E9m sektoru jednotn\u00E9ho trhu Evropsk\u00E9 unie"@cs . . "Da\u0148ov\u00E1 politika p\u0159edstavuje jednu z integra\u010Dn\u00EDch politik EU. Hlavn\u00EDm c\u00EDlem da\u0148ov\u00E9 politiky EU je snaha o odstran\u011Bn\u00ED rozd\u00EDl\u016F v da\u0148ov\u00FDch syst\u00E9mech jednotliv\u00FDch \u010Dlensk\u00FDch zem\u00ED a to zejm\u00E9na prost\u0159ednictv\u00EDm minimalizace disproporc\u00ED v dopadech na hospod\u00E1\u0159skou sout\u011B\u017E a usnadn\u011Bn\u00ED voln\u00E9ho pohybu zbo\u017E\u00ED, slu\u017Eeb, osob a kapit\u00E1lu na jednotn\u00E9m trhu EU. Da\u0148 z p\u0159idan\u00E9 hodnoty p\u0159edstavuje oblast, kde harmonizace pokro\u010Dila z\u0159ejm\u011B nejv\u00EDce. Z\u00E1m\u011Brem Evropsk\u00E9 komise v\u0161ak z\u016Fst\u00E1v\u00E1 prov\u00E9st modernizaci dan\u011B z p\u0159idan\u00E9 hodnoty, zjednodu\u0161it ji, zajistit jej\u00ED jednotn\u011Bj\u0161\u00ED uplat\u0148ov\u00E1n\u00ED a zlep\u0161it administrativn\u00ED spolupr\u00E1ci. I z t\u011Bchto c\u00EDl\u016F je z\u0159ejm\u00E9, \u017Ee uplat\u0148ov\u00E1n\u00ED a \u00FAprava dan\u011B z p\u0159idan\u00E9 hodnoty v jednotliv\u00FDch \u010Dlensk\u00FDch zem\u00EDch EU dosud nejsou jednotn\u00E9. Velmi \u010Dasto doch\u00E1z\u00ED k poru\u0161ov\u00E1n\u00ED principu da\u0148ov\u00E9 neutrality, a to p\u0159edev\u0161\u00EDm u nov\u011Bj\u0161\u00EDch \u010Dlensk\u00FDch zem\u00ED. Nakl\u00E1d\u00E1n\u00ED se zahrani\u010Dn\u00EDmi subjekty je mnohdy a\u017E p\u0159\u00EDli\u0161 p\u0159\u00EDsn\u00E9 a form\u00E1ln\u00ED, a tak i p\u0159es existuj\u00EDc\u00ED stupe\u0148 legislativn\u00ED harmonizace doch\u00E1z\u00ED k nerovn\u00FDm podm\u00EDnk\u00E1m hospod\u00E1\u0159sk\u00E9 sout\u011B\u017Ee."@cs . "RIV/62156489:43110/07:00113861!RIV08-MSM-43110___" . "Tax policy represents one of the EU integration policies. The aim of the tax policy is to remove the national differences in taxation systems by tackling the obstacles to the competition and free movement of goods, services, people and capital on the internal market. Tax harmonization has great development in the field of value added taxation, but differences still can be found. Those differences influence not only the farming business. The paper is aimed on five EU member stats -- Czech Republic, Poland, Romania, Slovakia and Hungary. Based on the EU regulations in the field of value added tax and practical experience during its application, it is possible to identify the critical areas and to contribute to its correction and to provide the value added tax neutrality and efficiency on the EU territory." . "David, Petr" . "1" .