changes of the value added tax in the tax-harmonization process with ec directives

Clicks: 151
ID: 137497
2005
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Abstract
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 tax law (with the effective date from 1. 5. 2004). I will explain the changes by tax rates.
Reference Key
votavov2005actachanges Use this key to autocite in the manuscript while using SciMatic Manuscript Manager or Thesis Manager
Authors ;Andrea Votavová
Journal Talanta
Year 2005
DOI
10.11118/actaun200553030205
URL
Keywords Keywords not found

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