Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis (Jan 2005)

Changes of the value added tax in the tax-harmonization process with EC directives

  • Andrea Votavová

DOI
https://doi.org/10.11118/actaun200553030205
Journal volume & issue
Vol. 53, no. 3
pp. 205 – 212

Abstract

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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.

Keywords