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132 821 (0,277s)

Výsledek výzkumu

Contemporary trends in financial law

Basic themes of document: system of law; tax law; income tax; value added tax...

AG - Právní vědy

  • 2004
  • Jx
Výsledek výzkumu

Changes of value added tax in harmonization process with the EU directives.

of the assimilation the Czech law of value added tax to the EC-directives. The attention will be paid to the development of the harmonization this law in 1993 ? 2001 and I will describe and analyse the ch...

AH - Ekonomie

  • 2002
  • D
Výsledek výzkumu

Value Added Tax (VAT) on electronic services in the Czech republic

by the Value Added Tax (VAT) in the Czech Republic. Author will focus mainly on the substantive part of Financial Law regulating VAT. The VAT regulation is a part of the Czech FiscalLaw and the Czech Tax ...

AG - Právní vědy

  • 2007
  • D
Výsledek výzkumu

Harmonization of Tax Law in the EU

The purpose of the harmonization of tax law in the EU is to avoid tax discrimination between member states. It concerns so far only indirect taxes (value added tax and consumer taxes<...

AG - Právní vědy

  • 2009
  • C
Výsledek výzkumu

Value Added Tax on Electronic Services

The aim of this chapter is to analyze electronic services taxation by value added tax (VAT) in the Czech Republic. I will primarily focus on substantive law and are also subsection of tax law in b...

AG - Právní vědy

  • 2009
  • C
Výsledek výzkumu

Institute of unjustified enrichment in connection with VAT

enrichment and value added tax, and then focus on examples of unjust enrichment, which overlap with the issue of value added tax. The focus of the work is to summarize the cases where there is a ...

Law

  • 2020
  • D
  • Odkaz
Výsledek výzkumu

Abuse of Law Institute in the Legislation of Value added Tax

of the value added tax, mainly legislation of the value added tax deduction. Author summarizes and analyzes main arguments arising from the contemporary case law, because the enactment o...

AG - Právní vědy

  • 2015
  • D
  • Odkaz
Výsledek výzkumu

Novel of Value Added Tax Law as of January 1, 2009

Force of Novel of Value Added Tax (VAT) Law Nr. 235/2004 is as of January 1, 2009. This is the most extensive novel of VAT Law since its genesis. Some changes are nonsignificant, but most of them are impor...

AH - Ekonomie

  • 2008
  • D
Výsledek výzkumu

Aspects of the forthcoming amendment to the Value Added Tax Act in relation with changes of the European Community law in force from 1 January 2010

its tax legislation with the laws of the European Community. The Czech legislation in the field of value added tax is currently regulated by the Value Added Tax Act, No. 235 Nov...

AH - Ekonomie

  • 2009
  • D
Výsledek výzkumu

The position of municipalities in value added tax system

The artikle deals with the problem of application of the value added tax in organizations of public administration in the Czech republic. Colection of laws n.302/2008, which transformed the act of value

AH - Ekonomie

  • 2009
  • D
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