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: | 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/ |
Similar Items
-
The proposal of taxation of international passenger transport with respect to the including into the travel services
by: Milena Otavová, et al.
Published: (2012-01-01) -
ACCOUNTING AND FISCAL IMPLICATIONS REGARDING THE VAT CODE WITHDRAWAL CAUSED BY INACTIVITY
by: ECOBICI NICOLAE
Published: (2017-12-01) -
Czech legislation approaching several and joint liability for VAT payment
by: Tomáš Sejkora
Published: (2019-03-01) -
Analysis of Potential Impacts of Inclusion of Locally Supplied Services into Reduced VAT Rate on the Suppliers of these Services
by: Kateřina Randová
Published: (2010-09-01) -
DETERMINING VAT PRO RATE. CASE STUDY AT A PAWNSHOP IN ROMANIA
by: NICOLAE ECOBICI
Published: (2017-02-01)