Publication details

Harmonizace nepřímých daní v Evropské unii

Title in English Harmonization of Indirect Taxes in the European Union

TÝČ Vladimír

Year of publication 2007
Type Article in Proceedings
Conference Efektivnost právních předpisů pro zvýšení konkurenceschopnosti v ekonomice
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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