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Some Unclear Issues of the Application of EU State Aid Rules to (Indirect) Taxes

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11220%2F20%3A10422324" target="_blank" >RIV/00216208:11220/20:10422324 - isvavai.cz</a>

  • Result on the web

    <a href="https://verso.is.cuni.cz/pub/verso.fpl?fname=obd_publikace_handle&handle=ivR.5Eey2K" target="_blank" >https://verso.is.cuni.cz/pub/verso.fpl?fname=obd_publikace_handle&handle=ivR.5Eey2K</a>

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    Some Unclear Issues of the Application of EU State Aid Rules to (Indirect) Taxes

  • Original language description

    The article deals with selected contentious issues related to the application of EU State aid rules in the area of indirect taxes and turnover taxes in particular. The article focuses on current cases of Hungarian and Polish turnover taxes with progressive tax rates and draws attention to the problem of separation of powers between the European Commission and the Member States in the area of taxation.

  • Czech name

  • Czech description

Classification

  • Type

    J<sub>ost</sub> - Miscellaneous article in a specialist periodical

  • CEP classification

  • OECD FORD branch

    50501 - Law

Result continuities

  • Project

  • Continuities

    S - Specificky vyzkum na vysokych skolach

Others

  • Publication year

    2020

  • Confidentiality

    S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Data specific for result type

  • Name of the periodical

    ANTITRUST Revue soutěžního práva

  • ISSN

    1804-1183

  • e-ISSN

  • Volume of the periodical

    2020

  • Issue of the periodical within the volume

    4

  • Country of publishing house

    CZ - CZECH REPUBLIC

  • Number of pages

    5

  • Pages from-to

    101-105

  • UT code for WoS article

  • EID of the result in the Scopus database