Filtry
Proposal of amendments of the VAT -- Directive in respect of the taxation of travel services
The paper examines the principle of special procedure of a travel agent (travel services) with regard to both the Czech VAT Act and the VAT-Directive, where base of taxpayer providing travel agent in the c...
AG - Právní vědy
- 2014 •
- Jx
Rok uplatnění
Jx - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)
Vat application in travel services pursuant to the Czech and EU legislations and a proposal for amendments in the Czech value-added tax law
of a special routine for travel services according to §89 of the VAT law, which...
AE - Řízení, správa a administrativa
- 2010 •
- Jx
Rok uplatnění
Jx - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)
The proposal of taxation of international passenger transport with respect to the including into the travel services
of travel services provided in this country. Partial aim is to propose appropriate, which appears as the most often used in connection with the provision of travel services. Carrier is considered as a provider of ...
AE - Řízení, správa a administrativa
- 2012 •
- Jx
Rok uplatnění
Jx - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)
Tax and accounting in the tourist industry
and accounting for travel agents and reporting of vouchers. In terms of the VAT, attention is focused on application of the special regime for travel services and principles of its of special
Accounting
- 2017 •
- B
Rok uplatnění
B - Odborná kniha
Article 104 paragraph 3, first subparagraph of the Rules of Procedure - Directive on VAT - special arrangements for taxation of travel agencies - providing bus transport services to travel agencies
The author gives an overview of case law of the European Union on the issue: Article 104 paragraph 3, first subparagraph of the Rules of Procedure - Directive on VAT - special arrangements for taxation of travel agencies - providing...
AG - Právní vědy
- 2012 •
- Jx
Rok uplatnění
Jx - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)
Problems with VAT taxation in the area of travel services and business trips abroad
Goal of the paper is to present individual results of analysis in the area of VAT taxation in travel services in the national legislature of the Czech Republic and chosen EU member countries. Further are mentioned some other problem...
AH - Ekonomie
- 2005 •
- D
Rok uplatnění
D - Stať ve sborníku
The Region Ralsko and their possibility
This Paper to introduce the economically weak Districs of the Liberec country specially area Ralsko and their revitalization from travel services in tourist industry....
AH - Ekonomie
- 2006 •
- D
Rok uplatnění
D - Stať ve sborníku
Problems of Recording and Taxation of Travel Services
act, had been authorized changes in system of VAT taxation for travel services of delivery for travel services are also solved., further are mentioned particular problems solved in some travel agancies --...
AH - Ekonomie
- 2005 •
- D
Rok uplatnění
D - Stať ve sborníku
Legal aspects of special regime accounts
special regime in order to be able to execute selected payment services throughThe legal Framework for payment services is given fo financial institutions by Directive (EU) 2016/2366 on payment services (...
Law
- 2023 •
- D
Rok uplatnění
D - Stať ve sborníku
Culinary specialities of Moravia region
Food, gastronomy, culinary specialities of North, East and South Moravia.Gastronomy project, culinary schools, shows and competitions. The most popular destination and slow food places....
AK - Sport a aktivity volného času
- 2012 •
- C
Rok uplatnění
C - Kapitola v odborné knize
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