Analysis of Potential Impacts of Inclusion of Locally Supplied Services into Reduced VAT Rate on the Suppliers of these Services

Member States of the European Union are in accordance with the Community law allowed to include locally supplied services into reduced value added tax rates (hereinafter referred to as “VAT rates”) without time restriction. In the Czech Republic there has not yet been a sufficient political will to...

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Main Author:	Kateřina Randová
Format:	Article
Language:	English
Published:	Masaryk University 2010-09-01
Series:	Financial Assets and Investing
Subjects:	VAT Rates services harmonization directive European Union
Online Access:	http://is.muni.cz/do/econ/soubory/aktivity/fai/17809295/FAI_issue2010_01_randova.pdf

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spelling	doaj-298026caabcb45b6a3c47fbae19707812020-11-24T22:45:29ZengMasaryk UniversityFinancial Assets and Investing1804-50811804-509X2010-09-0111614Analysis of Potential Impacts of Inclusion of Locally Supplied Services into Reduced VAT Rate on the Suppliers of these ServicesKateřina RandováMember States of the European Union are in accordance with the Community law allowed to include locally supplied services into reduced value added tax rates (hereinafter referred to as “VAT rates”) without time restriction. In the Czech Republic there has not yet been a sufficient political will to implement this possibility into the legislation. The purpose of this paper is to analyse the potential impact of the relevant Directive implementation into the Czech VAT Act on the tax liability of the suppliers of these services. The paper is based on the comparison of the national legislation and the Community law, and their analysis. Moreover, the deductive method is used in this paper. http://is.muni.cz/do/econ/soubory/aktivity/fai/17809295/FAI_issue2010_01_randova.pdfVAT RatesservicesharmonizationdirectiveEuropean Union
collection	DOAJ
language	English
format	Article
sources	DOAJ
author	Kateřina Randová
spellingShingle	Kateřina Randová Analysis of Potential Impacts of Inclusion of Locally Supplied Services into Reduced VAT Rate on the Suppliers of these Services Financial Assets and Investing VAT Rates services harmonization directive European Union
author_facet	Kateřina Randová
author_sort	Kateřina Randová
title	Analysis of Potential Impacts of Inclusion of Locally Supplied Services into Reduced VAT Rate on the Suppliers of these Services
title_short	Analysis of Potential Impacts of Inclusion of Locally Supplied Services into Reduced VAT Rate on the Suppliers of these Services
title_full	Analysis of Potential Impacts of Inclusion of Locally Supplied Services into Reduced VAT Rate on the Suppliers of these Services
title_fullStr	Analysis of Potential Impacts of Inclusion of Locally Supplied Services into Reduced VAT Rate on the Suppliers of these Services
title_full_unstemmed	Analysis of Potential Impacts of Inclusion of Locally Supplied Services into Reduced VAT Rate on the Suppliers of these Services
title_sort	analysis of potential impacts of inclusion of locally supplied services into reduced vat rate on the suppliers of these services
publisher	Masaryk University
series	Financial Assets and Investing
issn	1804-5081 1804-509X
publishDate	2010-09-01
description	Member States of the European Union are in accordance with the Community law allowed to include locally supplied services into reduced value added tax rates (hereinafter referred to as “VAT rates”) without time restriction. In the Czech Republic there has not yet been a sufficient political will to implement this possibility into the legislation. The purpose of this paper is to analyse the potential impact of the relevant Directive implementation into the Czech VAT Act on the tax liability of the suppliers of these services. The paper is based on the comparison of the national legislation and the Community law, and their analysis. Moreover, the deductive method is used in this paper.
topic	VAT Rates services harmonization directive European Union
url	http://is.muni.cz/do/econ/soubory/aktivity/fai/17809295/FAI_issue2010_01_randova.pdf
work_keys_str_mv	AT katerinarandova analysisofpotentialimpactsofinclusionoflocallysuppliedservicesintoreducedvatrateonthesuppliersoftheseservices
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Analysis of Potential Impacts of Inclusion of Locally Supplied Services into Reduced VAT Rate on the Suppliers of these Services

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