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Influence of European Tax Law on the Czech Republic's Tax Life
[Vliv evropského daňového práva na český daňový život]


  • Jana Skálová


The aim of this paper is to evaluate the benefits of a content publication Jan Široký "Taxation in the European Union". Contribution comes to the conclusion that the book contains an interpretation of fundamental aspects of the EU institutions and Community law, in particular, directives and regulations governing the tax harmonization. Examined in detail is the harmonization of direct taxes and indirect taxes. The lectures are supplemented by a number of examples, tables and diagrams. As important can be identified as the wide range of ECJ rulings as examples of negative harmonization, which is enforced by the EU.

Suggested Citation

  • Jana Skálová, 2010. "Influence of European Tax Law on the Czech Republic's Tax Life [Vliv evropského daňového práva na český daňový život]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2010(3), pages 111-113.
  • Handle: RePEc:prg:jnlcfu:v:2010:y:2010:i:3:id:80:p:111-113
    DOI: 10.18267/j.cfuc.80

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    Harmonization; Direct taxes; Indirect taxes; Judgement of the EU-Court; Tax rate; Harmonizace; judikatura Evropského soudního dvora; nepřímé daně; přímé daně; sazba daně;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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