Publication details
The Influence of the European Union on the Administration of Indirect Taxes in the Czech Republic
| Authors | |
|---|---|
| Year of publication | 2015 |
| Type | Article in Proceedings |
| Conference | Systems of financial law : system of tax law |
| MU Faculty or unit | |
| Citation | |
| Field | Law sciences |
| Keywords | Indirect Taxes; European Union; Tax Harmonisation |
| Attached files | |
| Description | The enlargement of the European Union in 2004 brought many changes with the increase in international trade being one of them. This change had to be reflected in tax legislation of new member states, including the Czech Republic. This article provides a brief summary of the most important impacts of the European Union’s legislation in the field of indirect taxation and especially excise duties on the laws of the Czech Republic. I will also deal with procedural issues in the approval of new legislative proposals in this field within the European Union. |