ANALYSIS OF POTENTIAL IMPACTS OF LOCALLY SUPPLIED SERVICES INCLUSION INTO REDUCED VAT RATE ON THESE SERVICES SUPPLIERS
ANALYSIS OF POTENTIAL IMPACTS OF LOCALLY SUPPLIED SERVICES INCLUSION INTO REDUCED VAT RATE ON THESE SERVICES SUPPLIERS
Author(s): Kateřina Randová
Subject(s): Economic policy, EU-Accession / EU-DEvelopment, Fiscal Politics / Budgeting
Published by: Masarykova univerzita nakladatelství
Keywords: Value Added Tax; Harmonization; Directive; VAT Act; Tax Rates; Supply of Services; European Union; Legislation; Amendment; Taxable Person;
Summary/Abstract: The Value Added Tax Act, No. 235/2004 Coll. (hereinafter referred to as the „VAT Act“), came into the force on the day of the Czech Republic entrance to the European Union. The provisions of this VAT Act were based on the relevant Directive, concretely Six Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment.
Book: New Economic Challenges: 2nd International PhD Students Conference. 20. 1. – 21. 1. 2010
- Page Range: 119-124
- Page Count: 6
- Publication Year: 2010
- Language: English
- Content File-PDF