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

Member States of the European Union are in accordance with the 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 there has not yet been a sufficient political will to...

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Bibliographic Details
Main Author: Kateřina Randová
Format: Article
Language:English
Published: Masaryk University 2010-09-01
Series:Financial Assets and Investing
Subjects:
Online Access:http://is.muni.cz/do/econ/soubory/aktivity/fai/17809295/FAI_issue2010_01_randova.pdf