"David, Petr" . "Selected problems of value added tax application in agricultural sector on the European Union internal market"@en . "1" . "Selected problems of value added tax application in agricultural sector on the European Union internal market" . . . "43110" . "Selected problems of value added tax application in agricultural sector on the European Union internal market"@en . . . "RIV/62156489:43110/08:00124063!RIV08-MSM-43110___" . "Z(MSM6215648904)" . . "Vybran\u00E9 probl\u00E9my aplikace dan\u011B z p\u0159idan\u00E9 hodnoty v zem\u011Bd\u011Blsk\u00E9m sektoru jednotn\u00E9ho vnit\u0159n\u00EDho trhu Evropsk\u00E9 unie"@cs . "[D697F0491BC8]" . . "CZ - \u010Cesk\u00E1 republika" . "394153" . "Tax harmonization in the European Union has the greatest 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 European Union member states - Czech Republic, Poland, Romania, Slovak Republic and Hungary. Based on the European Union regulations in the field of value added tax and the 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 European Union territory."@en . "2"^^ . "RIV/62156489:43110/08:00124063" . "Da\u0148 z p\u0159idan\u00E9 hodnoty v zem\u00EDch Evropsk\u00E9 unie p\u0159edstavuje oblast, kde harmonizace pokro\u010Dila z\u0159ejm\u011B nejv\u00EDce, av\u0161ak i zde st\u00E1le existuj\u00ED podstatn\u00E9 rozd\u00EDly v jej\u00ED \u00FAprav\u011B a uplat\u0148ov\u00E1n\u00ED, kter\u00E9 ovliv\u0148uj\u00ED nejen zem\u011Bd\u011Blsk\u00E9 podniky. \u010Cl\u00E1nek je zam\u011B\u0159en na p\u011Bt \u010Dlensk\u00FDch zem\u00ED Evropsk\u00E9 unie, kter\u00E9 do Spole\u010Denstv\u00ED vstoupily v\u011Bt\u0161inou sou\u010Dasn\u011B - v roce 2004. Jedn\u00E1 se o \u010Ceskou republiku, Polsko, Rumunsko, Slovensko a Ma\u010Farsko, kter\u00E9 se stalo \u010Dlenem unie a\u017E v roce 2007. Na z\u00E1klad\u011B anal\u00FDzy na\u0159\u00EDzen\u00ED Evropsk\u00E9 unie v oblasti dan\u011B z p\u0159idan\u00E9 hodnoty a praktick\u00FDch poznatk\u016F z jejich aplikace v oblasti p\u0159eshrani\u010Dn\u00EDch transakc\u00ED v jednotliv\u00FDch zem\u00EDch, je mo\u017En\u00E9 synteticky stanovit v dan\u00E9 problematice kritick\u00E9 oblasti a t\u00EDm p\u0159isp\u011Bt k n\u00E1prav\u011B dan\u00E9 situace a zaji\u0161t\u011Bn\u00ED platnosti principu neutrality dan\u011B z p\u0159idan\u00E9 hodnoty a jej\u00ED efektivn\u00ED existence na \u00FAzem\u00ED Evropsk\u00E9 unie."@cs . "Tax harmonization in the European Union has the greatest 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 European Union member states - Czech Republic, Poland, Romania, Slovak Republic and Hungary. Based on the European Union regulations in the field of value added tax and the 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 European Union territory." . "1;11" . . "54" . "Vybran\u00E9 probl\u00E9my aplikace dan\u011B z p\u0159idan\u00E9 hodnoty v zem\u011Bd\u011Blsk\u00E9m sektoru jednotn\u00E9ho vnit\u0159n\u00EDho trhu Evropsk\u00E9 unie"@cs . "2"^^ . . . "Agricultural Economics" . "Nerudov\u00E1, Danu\u0161e" . . . . "11"^^ . . . "registration; agricultural enterprise; value added tax"@en . . . "0139-570X" . "Selected problems of value added tax application in agricultural sector on the European Union internal market" .