Publication details
Daň z přidané hodnoty z elektronických služeb
| Title in English | Value Added Tax on Electronic Services |
|---|---|
| Authors | |
| Year of publication | 2009 |
| Type | Chapter of a book |
| MU Faculty or unit | |
| Citation | |
| Description | The aim of this chapter is to analyze electronic services taxation by value added tax (VAT) in the Czech Republic. I will primarily focus on substantive law part of financial law regulating VAT, procedural aspects of regulation will only be shortly outlined. VAT regulation falls into the fiscal part of financial law and are also subsection of tax law in both broader and narrower sense of the word. VAT is one of sources of state budget. Tax law sorts VAT among indirect taxes. The theme of the chapter will also include other ways of VAT classification. |