Vývoj daňové politiky EU v oblasti nepřímých daní v posledních letech

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Košťálová, Andrea

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Vysoká škola báňská - Technická univerzita Ostrava

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Abstract

The work deals with indirect taxation in the European Union, their harmonization and implementation into Czech law. The first chapter deals with value-added taxes, its development, currentstatus and trends in the future.The second part is devoted to consumption taxes, and the third is discussed topics of energytaxes. Applicable taxes are compared primarily with the directives issued by the European Union.

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Import 19/10/2011

Subject(s)

Indirect taxes, European Union, Value added tax, Consumption tax, Energy tax, harmonization, The Directive

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