Informace o publikaci
The Influence of the European Union on the Administration of Indirect Taxes in the Czech Republic
| Autoři | |
|---|---|
| Rok publikování | 2015 |
| Druh | Článek ve sborníku |
| Konference | Systems of financial law : system of tax law |
| Fakulta / Pracoviště MU | |
| Citace | |
| Obor | Právní vědy |
| Klíčová slova | Indirect Taxes; European Union; Tax Harmonisation |
| Přiložené soubory | |
| Popis | 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. |