Publication details

Garmonizaciya nalogovogo prava v Evrosoyuze

Title in English Harmonization of Tax Law in the EU

TÝČ Vladimír

Year of publication 2009
Type Chapter of a book
MU Faculty or unit

Faculty of Law

Description The purpose of the harmonization of tax law in the EU is to avoid tax discrimination between member states. It concerns so far only indirect taxes (value added tax and consumer taxes). In both cases the harmonization has been realized through directives, which are described.
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