RT Journal Article
SR Electronic
A1 Votavová, Andrea
T1 Changes of the value added tax in the tax-harmonization process with EC directives
JF Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
YR 2014
VO 53
IS 3
SP 205
OP 212
DO 10.11118/actaun200553030205
UL https://acta.mendelu.cz/artkey/acu-200503-0020.php
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.