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

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F10%3A86075900" target="_blank" >RIV/61989100:27510/10:86075900 - 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 Inclusionof Locally Supplied Services into Reduced VAT Rate on the Suppliers of these Services

Original language description

Member States of European Union are in accordance with Community law allowed to include locally supplied services into reduced value added tax rates (hereinafter referred to as "VAT rates") without time restriction. In the Czech Republic has not been yetsufficient political will to implicate this possibility into the legislation. The purpose of this paper is to analyse potential impact of relevant Directive implementation into the Czech VAT Act on the tax liability of these services suppliers. The paper is based on the comparison of national legislation and Community law, their analysis. Moreover, the deductive method is used in this paper.

Czech name

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Czech description

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Type

J_x - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

CEP classification

AH - Economics

OECD FORD branch

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Project

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Continuities

V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Publication year

2010

Confidentiality

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

Name of the periodical

Financial Assets and Investing

ISSN

1804-5081

e-ISSN

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Volume of the periodical

1.

Issue of the periodical within the volume

1/2010

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

9

Pages from-to

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UT code for WoS article

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EID of the result in the Scopus database

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