PT  - JOURNAL ARTICLE
AU  - Votavová, Andrea
TI  - Changes of the value added tax in the tax-harmonization process with EC directives
DP  - 2014 Dec 27
TA  - Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
PG  - 205--212
VI  - 53
IP  - 3
AID - 10.11118/actaun200553030205
IS  - 12118516
AB  - 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.