Value Added Tax (VAT) on electronic services in the Czech republic
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F07%3A00032393" target="_blank" >RIV/00216224:14220/07:00032393 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Value Added Tax (VAT) on electronic services in the Czech republic
Original language description
The aim of this paper is to analyze the taxation of electronic services by the Value Added Tax (VAT) in the Czech Republic. Author will focus mainly on the substantive part of Financial Law regulating VAT. The VAT regulation is a part of the Czech FiscalLaw and the Czech Tax Law. VAT creates one of the State Budget incomes. Modern Tax Law Theory places VAT among the indirect taxes.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AG - Legal sciences
OECD FORD branch
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Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2007
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Sovremennye problemy teorii nalogovogo prava ? The Modern Problems of Tax Law Theory
ISBN
978-5-9273-1340-2
ISSN
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e-ISSN
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Number of pages
4
Pages from-to
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Publisher name
Voronežskij gosudarstvennyj universitet
Place of publication
Voronež
Event location
Voronež
Event date
Jan 1, 2007
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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