Changes of the value added tax in the tax-harmonization process with EC directives
Andrea Votavová
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis · 2005
doi:10.11118/actaun200553030205 (opens in a new tab)
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Abstract
The aim of this article is to bring near the topical process of the assimilation the Czech law of value added tax to the EC-directives. The attention will be paid to the development of the harmonization this law in 1993 – 2003 and I will describe and analyse the choice sections of the value added tax law (with the effective date from 1. 5. 2004). I will explain the changes by tax rates.
Abstract licence: CC BY-NC-ND
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