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...

Full description

Bibliographic Details
Main Authors: Milena Otavová, Veronika Sobotková
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/