Úloha judikátů Soudního dvora v harmonizaci daní v EU

Abstract

This thesis deals with defining the role of the case-law of the European Court of Justice in tax harmonization in the European Union. The first part focuses on the theoretical definition of harmonization and related terms and consequently the current state of tax harmonization in the European Union. The thesis also provides an explanation of the role and activities of the European Court of Justice on this issue stands. The final chapter compares the regulation of terms - the taxable person and economic activity - from the point of view of Council Directive 2006/112/EC and the VAT Act. Subsequent analysis of selected judgments provides rules under which the Court shall decide.