VAT application in travel services pursuant to the Czech and EU legislations and a proposal for amendments in the Czech value-added tax law
The domain of value-added tax has been already fully harmonized. Its regulation dwells on the Council Directive 2006/112/EC on the common system of value-added tax, and all member countries of the European Union are obliged to provide for the implementation of this Directive into their national legi...
Main Authors: | , |
---|---|
Format: | Article |
Language: | English |
Published: |
Mendel University Press
2010-01-01
|
Series: | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
Subjects: | |
Online Access: | https://acta.mendelu.cz/58/6/0345/ |