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Stav harmonizace daně z přidané hodnoty v Evropské unii
[Status of harmonization of VAT in the European Union]


  • Szarowska, Irena


The article is focused on value added tax harmonization. It summarizes theoretical basis of harmonization process, refers to basic law. It also analyzes a real level of value added tax harmonization in the European Union and compares development in member states. In the beginning of year 2009 five value added tax rates (standard, reduced, super reduced, parking, zero rate) are applied in the member states in spite of intention the directive 92/77/EEC to apply only one standard rate and one or two reduced rates till the end 2005. Though tax harmonization has considerable development in the field of value added taxation, signficant differences still survive among EU members.

Suggested Citation

  • Szarowska, Irena, 2009. "Stav harmonizace daně z přidané hodnoty v Evropské unii
    [Status of harmonization of VAT in the European Union]
    ," MPRA Paper 19935, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:19935

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    More about this item


    Value added tax; harmonization; standard rate; reduced rate; parking rate; zero rate;

    JEL classification:

    • F15 - International Economics - - Trade - - - Economic Integration
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue


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