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The Influence of the European Union on the Administration of Indirect Taxes 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%2F15%3A00090739" target="_blank" >RIV/00216224:14220/15:00090739 - isvavai.cz</a>

  • Result on the web

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    The Influence of the European Union on the Administration of Indirect Taxes in the Czech Republic

  • Original language description

    The enlargement of the European Union in 2004 brought many changes with the increase in international trade being one of them. This change had to be reflected in tax legislation of new member states, including the Czech Republic. This article provides a brief summary of the most important impacts of the European Union’s legislation in the field of indirect taxation and especially excise duties on the laws of the Czech Republic. I will also deal with procedural issues in the approval of new legislative proposals in this field within the European Union.

  • Czech name

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

    AG - Legal sciences

  • OECD FORD branch

Result continuities

  • Project

  • Continuities

    I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Others

  • Publication year

    2015

  • Confidentiality

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

Data specific for result type

  • Article name in the collection

    Systems of financial law : system of tax law

  • ISBN

    9788021078277

  • ISSN

  • e-ISSN

  • Number of pages

    12

  • Pages from-to

    362-373

  • Publisher name

    Masarykova univerzita, Právnická fakulta

  • Place of publication

    Brno

  • Event location

    Mikulov

  • Event date

    Jan 1, 2015

  • Type of event by nationality

    EUR - Evropská akce

  • UT code for WoS article

    000379379800025