Acta Univ. Agric. Silvic. Mendelianae Brun. 2007, 55, 115-124
Published online 2014-11-19

Practical aspects of value added tax in the agricultural enterprises in the EU

Danuše Nerudová, Petr David

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

Tax policy represents one of the EU integration policies. The aim of the tax policy is to remove the national differences in taxation systems by withdrawing the obstacles to the competition and free movement of goods, services, people and capital on the internal market. Tax harmonization has the greatest development in the area of value added taxation, but differences still can be found. Those differences influence not only the farming business. The paper is aimed on five EU member states – Czech Republic, Poland, Rumania, Slovak Republic and Hungary. Based on the EU regulations in the area of value added tax and the practical experience during its application, it is possible to identify the critical areas and to contribute to its correction and to provide the value added tax neutrality and efficiency on the EU territory.


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