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

Kód výsledku v 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>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Rok uplatnění

2010

Kód důvěrnosti údajů

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

Název periodika

Financial Assets and Investing

ISSN

1804-5081

e-ISSN

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Svazek periodika

1.

Číslo periodika v rámci svazku

1/2010

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

9

Strana od-do

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Kód UT WoS článku

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EID výsledku v databázi Scopus

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