Value added tax in the EU

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F05%3A00006350" target="_blank" >RIV/62156489:43110/05:00006350 - 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

Value added tax in the EU

Original language description

The paper deals with value added tax rates in the European Union. Value added tax is the only one allowable common consumption tax in the European union. It has most useful attributes, which are required to preserve neutrality of international trade. Theway of this tax assessment makes possible to detect paid tax on each processing phase, and enables also refund of this paid tax. It is necessary to harmonise this field in member states of European Union. But endeavour results are not too visible. To define value added tax rates trends and harmonise endeavours, we have to analyse its history and evolution. Interesting is also comparison with other not member states.

Czech name

Daň z přidané hodnoty v EU

Czech description

Příspěvek se zabývá daní z přidané hodnoty v Evropské unii.

Type

D - Article in proceedings

CEP classification

AE - Management, administration and clerical work

OECD FORD branch

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Project

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Continuities

Z - Vyzkumny zamer (s odkazem do CEZ)

Publication year

2005

Confidentiality

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

Article name in the collection

IMEA 2005 - Conference proceedings

ISBN

80-7083-929-5

ISSN

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e-ISSN

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Number of pages

6

Pages from-to

14-19

Publisher name

Technical University of Liberec

Place of publication

Liberec

Event location

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Event date

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Type of event by nationality

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UT code for WoS article

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