"7"^^ . "RIV/62156489:43110/09:00140739!RIV09-MSM-43110___" . "Gr\u00E1sgruber, Milo\u0161" . . "Firma a akonkure\u010Dn\u00ED prost\u0159ed\u00ED 2009, \u010D\u00E1st 2" . "[6722EB04079F]" . "Z(MSM6215648904)" . . . "The article deals with the problem of determining the place of performance for value added tax in the provision of services between operators from other member states of the European Union and third countries. In the next part of the article there are clarified changes in the taxation of services that will be applied gradually from 2010 according to Council Directive 2008/8/EC of 12 February 2008 amending Directive 2006/112/EC as regards the place of supply of services."@en . "1"^^ . "Uplat\u0148ov\u00E1n\u00ED DPH p\u0159i poskytov\u00E1n\u00ED slu\u017Eeb mezi subjekty z jin\u00FDch \u010Dlensk\u00FDch st\u00E1t\u016F Evropsk\u00E9 unie a zm\u011Bny ve zda\u0148ov\u00E1n\u00ED t\u011Bchto slu\u017Eeb od roku 2010" . "MSD" . . . . . "1"^^ . . . "P\u0159\u00EDsp\u011Bvek se zab\u00FDv\u00E1 problematikou ur\u010Den\u00ED m\u00EDsta pln\u011Bn\u00ED u dan\u011B z p\u0159idan\u00E9 hodnoty p\u0159i poskytov\u00E1n\u00ED slu\u017Eeb mezi subjekty z jin\u00FDch \u010Dlensk\u00FDch st\u00E1t\u016F Evropsk\u00E9 unie a t\u0159et\u00EDch zem\u00ED. V dal\u0161\u00ED \u010D\u00E1sti p\u0159\u00EDsp\u011Bvku jsou objasn\u011Bny zm\u011Bny ve zda\u0148ov\u00E1n\u00ED slu\u017Eeb, kter\u00E9 budou aplikov\u00E1ny postupn\u011B od roku 2010 dle sm\u011Brnice Rady 2008/8/ES ze dne 12. \u00FAnora 2008, kterou se m\u011Bn\u00ED sm\u011Brnice 2006/112/ES, pokud jde o m\u00EDsto poskytnut\u00ED slu\u017Eby." . "43110" . "347727" . . "Brno" . "Uplat\u0148ov\u00E1n\u00ED DPH p\u0159i poskytov\u00E1n\u00ED slu\u017Eeb mezi subjekty z jin\u00FDch \u010Dlensk\u00FDch st\u00E1t\u016F Evropsk\u00E9 unie a zm\u011Bny ve zda\u0148ov\u00E1n\u00ED t\u011Bchto slu\u017Eeb od roku 2010" . "978-80-7392-085-2" . "The application of VAT on the provision of services between operators from other member states of the European Union and the changes in the taxation of these services from 2010"@en . "Uplat\u0148ov\u00E1n\u00ED DPH p\u0159i poskytov\u00E1n\u00ED slu\u017Eeb mezi subjekty z jin\u00FDch \u010Dlensk\u00FDch st\u00E1t\u016F Evropsk\u00E9 unie a zm\u011Bny ve zda\u0148ov\u00E1n\u00ED t\u011Bchto slu\u017Eeb od roku 2010"@cs . "Uplat\u0148ov\u00E1n\u00ED DPH p\u0159i poskytov\u00E1n\u00ED slu\u017Eeb mezi subjekty z jin\u00FDch \u010Dlensk\u00FDch st\u00E1t\u016F Evropsk\u00E9 unie a zm\u011Bny ve zda\u0148ov\u00E1n\u00ED t\u011Bchto slu\u017Eeb od roku 2010"@cs . . "The application of VAT on the provision of services between operators from other member states of the European Union and the changes in the taxation of these services from 2010"@en . "value added tax; the place of supply of services; Council Directive"@en . . "RIV/62156489:43110/09:00140739" . . . "P\u0159\u00EDsp\u011Bvek se zab\u00FDv\u00E1 problematikou ur\u010Den\u00ED m\u00EDsta pln\u011Bn\u00ED u dan\u011B z p\u0159idan\u00E9 hodnoty p\u0159i poskytov\u00E1n\u00ED slu\u017Eeb mezi subjekty z jin\u00FDch \u010Dlensk\u00FDch st\u00E1t\u016F Evropsk\u00E9 unie a t\u0159et\u00EDch zem\u00ED. V dal\u0161\u00ED \u010D\u00E1sti p\u0159\u00EDsp\u011Bvku jsou objasn\u011Bny zm\u011Bny ve zda\u0148ov\u00E1n\u00ED slu\u017Eeb, kter\u00E9 budou aplikov\u00E1ny postupn\u011B od roku 2010 dle sm\u011Brnice Rady 2008/8/ES ze dne 12. \u00FAnora 2008, kterou se m\u011Bn\u00ED sm\u011Brnice 2006/112/ES, pokud jde o m\u00EDsto poskytnut\u00ED slu\u017Eby."@cs . .