Changes of the value added tax in the tax-harmonization process with EC directives
The aim of this article is to bring near the topical process 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 – 2003 and I will describe and analyse the choice sections of the value added ta...
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| Format: | Article |
| Language: | English |
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Mendel University Press
2005-01-01
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| Series: | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
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| Online Access: | https://acta.mendelu.cz/53/3/0205/ |