Harmonizace nepřímých daní a její vliv na stanovení daní u energetických komodit

Abstract

The purpose of theworkis to introduceindirect taxationand harmonizationwithin the singleinternalmarket of the EuropeanUnion.In the theoretical partis madeintroduction tothe field of taxation, the European Union anditstax policyinthe field of indirecttaxation,the taxlegislationof selectedmembercountries, with the liberalizationof markets for energycommoditiesin the internalmarket of the European Union. In the practicalpart isan analysisof the currentstate of harmonization ofindirect taxesin selected member countries of the EuropeanUnionandthe analysis ofliberalizedenergymarkets withselectedcommodity in thesecountries.The aim of thiswork is thecomparison ofthe currentstate of harmonization ofindirect taxesandliberalizedmarkets forselectedenergy commoditiesin selected membercountries of the EuropeanUnion.