D
2015
The Influence of the European Union on the Administration of Indirect Taxes in the Czech Republic
KUČERA, Lubomír and Dana ŠRAMKOVÁ
Basic information
Original name
The Influence of the European Union on the Administration of Indirect Taxes in the Czech Republic
Authors
KUČERA, Lubomír (203 Czech Republic, belonging to the institution) and Dana ŠRAMKOVÁ (203 Czech Republic, guarantor, belonging to the institution)
Edition
1. vyd. Brno, Systems of financial law : system of tax law, p. 362-373, 12 pp. 2015
Publisher
Masarykova univerzita, Právnická fakulta
Other information
Type of outcome
Proceedings paper
Field of Study
Legal sciences
Country of publisher
Czech Republic
Confidentiality degree
is not subject to a state or trade secret
Publication form
printed version "print"
RIV identification code
RIV/00216224:14220/15:00090739
Organization
Právnická fakulta – Repository – Repository
Keywords in English
Indirect Taxes; European Union; Tax Harmonisation
V originále
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.
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