Publication details

Harmonization of Indirect Taxes in the European Union


TÝČ Vladimír

Year of publication 2007
Type Article in Proceedings
Conference Sovremennye problemy teorii nalogovogo prava – The Modern Problems of Tax Law Theory
MU Faculty or unit

Faculty of Law

Field Law sciences
Keywords indirect taxes; VAT; excise duties; EU directives; harmonization
Description Tax law is subject to harmonization between EU Member countries. Its purpose is the correct functioning of the Internal Market. This study concentrates on indirect taxes harmonization (VAT, excise duties) through directives adopted unanimously by the Council.
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