Soudní rozhodnutí v oblasti DPH a jejich vliv na tvorbu legislativy – Barbora Havlíková
Barbora Havlíková
Master's thesis
Soudní rozhodnutí v oblasti DPH a jejich vliv na tvorbu legislativy
The Case of Law in the Field of Value Added Tax and its Impact on Legislation
Abstract:
Harmonizace daňových soustav jednotlivých členských států Evropské unie probíhá už od 50. let minulého století. Tento trend je nastaven především z důvodu dosažení jednoho z hlavních cílů Evropské unie, jednotného vnitřního trhu. Harmonizace daňových systémů umožňuje volný pohyb kapitálu, zboží i služeb. Daň z přidané hodnoty je harmonizována pomocí směrnic Evropské unie, které sjednotily předmět daně …moreAbstract:
Harmonization of tax systems of the European Union member states has been going on since 1950s. This trend is followed to this day in order to achieve one of the primary objectives of the European Union, single domestic market. The harmonization of tax systems allows free movement of capital, goods, and services. Value added tax is harmonized through the EU Directives that have unified tax object, …more
Language used: Czech
Date on which the thesis was submitted / produced: 14. 2. 2016
Identifier:
http://www.vse.cz/vskp/eid/53477
Thesis defence
- Date of defence: 27. 1. 2017
- Supervisor: Petr Toman
- Reader: Hana Zídková
Citation record
Full text of thesis
Contents of on-line thesis archive
Published in Theses:- autentizovaným zaměstnancům ze stejné školy/fakulty
Other ways of accessing the text
Institution archiving the thesis and making it accessible: Vysoká škola ekonomická v Prazehttp://www.vse.cz/vskp/eid/53477
Vysoká škola ekonomická v Praze
Master programme / field:
Finance a účetnictví / Zdanění a daňová politika
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