Acta Univ. Agric. Silvic. Mendelianae Brun. 2005, 53, 205-212

https://doi.org/10.11118/actaun200553030205
Published online 2014-12-27

Changes of the value added tax in the tax-harmonization process with EC directives

Andrea Votavová

Ústav účetnictví a daní, Mendelova zemědělská a lesnická univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika

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.

References

5 live references