IDEAS home Printed from https://ideas.repec.org/a/caa/jnlage/v54y2008i1id2723-agricecon.html
   My bibliography  Save this article

Selected problems of value added tax application in the agricultural sector of the European Union internal market

Author

Listed:
  • P. David

    (Mendel University of Agriculture and Forestry, Brno, Czech Republic)

  • D. Nerudová

    (Mendel University of Agriculture and Forestry, Brno, Czech Republic)

Abstract

Tax harmonization in the European Union has the greatest development in the field of value added taxation, but differences still can be found. Those differences influence not only the farming business. The paper is aimed on five European Union member states - Czech Republic, Poland, Romania, Slovak Republic and Hungary. Based on the European Union regulations in the field of value added tax and the practical experience during its application, it is possible to identify the critical areas and to contribute to its correction and to provide the value added tax neutrality and efficiency on the European Union territory.

Suggested Citation

  • P. David & D. Nerudová, 2008. "Selected problems of value added tax application in the agricultural sector of the European Union internal market," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 54(1), pages 1-11.
    • Handle: RePEc:caa:jnlage:v:54:y:2008:i:1:id:2723-agricecon
    DOI: 10.17221/2723-AGRICECON
    as

    Download full text from publisher

    File URL: http://agricecon.agriculturejournals.cz/doi/10.17221/2723-AGRICECON.html
    Download Restriction: free of charge
    File URL: http://agricecon.agriculturejournals.cz/doi/10.17221/2723-AGRICECON.pdf
    Download Restriction: free of charge
    File URL: https://libkey.io/10.17221/2723-AGRICECON?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:caa:jnlage:v:54:y:2008:i:1:id:2723-agricecon. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ivo Andrle (email available below). General contact details of provider: https://www.cazv.cz/en/home/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.