Analysis of Potential Impacts of Locally Supplied Services Inclusion into Reduced VAT Rate on these Services Suppliers

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F10%3A86075899" target="_blank" >RIV/61989100:27510/10:86075899 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Analysis of Potential Impacts of Locally Supplied Services Inclusion into Reduced VAT Rate on these Services Suppliers
Original language description
The Value Added Tax Act, No. 235/2004 Coll. (hereinafter referred to as the "VAT Act"), came into the force on the day of the Czech Republic entrance to the European Union. The provisions of this VAT Act were based on the relevant Directive, concretely Six Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment. This Directive was amended several times and 1 January 2007 replaced by Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (hereinafter referred to as "VAT Directive").The VAT Directive still has been passing through futher amendments and changes since its entering into force. In 2009 was also amended by Council Directive 2009/47/EC of 5 May 2009 amending Directive 2006/112/EC as regards reduced rates of value added tax (hereinafter referred to as "Council Directive 2009/47/EC"), which entered into force on 1
Czech name
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Czech description
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Publication year
2010
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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