Ing. Martin Horňák

Bachelor's thesis

Vplyv Európskych noriem na uplatňovanie DPH

The impact of EU Norms on application of VAT
Abstract:
In presented paper we analyze newly adopted rules and procedures stated in VAT package of secondary Community legislation (Council Directives 2008/8/EC, 2008/9/EC and 2008/117/EC and also associated executive Council Regulations) that represents the most far-reaching changes to the common system of value added tax. We examine the implementation of the mentioned provisions into the Slovak national law …more
Abstract:
V predkladanej práci analyzujeme novoprijaté pravidlá a postupy stanovené v DPH balíčku sekundárnych právnych aktov Európskeho Spoločenstva (smernice Rady 2008/8/ES, 2008/9/ES, 2008/117/ES a pridružené vykonávacie nariadenia Rady), ktoré zásadným spôsobom menia spoločný systém dane z pridanej hodnoty. Rozoberáme transpozíciu predmetných noriem do slovenskej národnej legislatívy (zákon č. 471/2009 Z …more
 
 
Language used: Slovak
Date on which the thesis was submitted / produced: 21. 5. 2010

Thesis defence

  • Date of defence: 10. 6. 2010
  • Supervisor: Ing. Anna Harmaniaková, PhD.
  • Reader: doc. JUDr. Soňa Kubincová, PhD.

Citation record

Full text of thesis

Contents of on-line thesis archive
Published in Theses:
  • světu
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Institution archiving the thesis and making it accessible: Vysoká škola regionálního rozvoje a Bankovní institut – AMBIS, Bankovní institut vysoká škola SK

Banking Institute/College of Banking

Banking Institute/College of Banking SK

Bachelor programme / field:
Banking / Legal Administration in Undertaking