Harmonizace DPH v České republice s právem Evropské unie
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Hrdinová, Lucie
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
Thesis deals with the harmonization of a VAT in the Czech Republic with the law of the European Union. It analysis the issue of value added tax and describes the process of harmonization until today. The first part elaborates on the Directive 2006/112/EC and the Czech Act No. 235/2004 Coll. about a Value Added Tax. Other part is devoted to the harmonization and to three the most important amendments of the VAT act. In the last third part are the practical examples which showing the changes that occurred after the last amendment to the VAT act.
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Import 04/07/2011
Subject(s)
VAT, Harmonization, Coordination, Competition, Directive 2006/112/EC, Act No. 235/2004 Coll., Carousel Fraud