Harmonizace DPH v České republice s právem Evropských společenství
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Matějová, Šárka
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
This work deals with the VAT in the European Union and the Czech Republic. Discusses in detail the VAT legislation in the Czech Republic Act No. 235/2004 Coll. and European legislation, notably Directive 2006/112/EC. Assesses the impact of harmonization of the tax liability of the Czech taxpayer in 2009 and 2010, when there were significant changes in determining the place of taxation for certain transactions.
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Import 29/09/2010
Subject(s)
thesis, European Union, Czech Republic, law, directive, value added tax, supply of service, place of transaction, chargeability of vat.