Harmonizace nepřímých daní v Evropské unii
| Title in English | Harmonization of Indirect Taxes in the European Union |
|---|---|
| Authors | |
| Year of publication | 2007 |
| Type | Article in Proceedings |
| Conference | Efektivnost právních předpisů pro zvýšení konkurenceschopnosti v ekonomice |
| MU Faculty or unit | |
| Citation | |
| Field | Law sciences |
| Keywords | indirect taxes; VAT; excise duties; EU directives; harmonization |
| Description | Tax law is subject to harmonization between EU Member countries. Its purpose is the correct functioning of the Internal Market. This study concentrates on indirect taxes harmonization (VAT, excise duties) through directives adopted unanimously by the Council. |
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