Stav harmonizace daně z přidané hodnoty v Evropské unii
[Status of harmonization of VAT in the European Union]
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.
|Date of creation:||2009|
|Date of revision:|
|Contact details of provider:|| Postal: Ludwigstraße 33, D-80539 Munich, Germany|
Web page: https://mpra.ub.uni-muenchen.de
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:pra:mprapa:19935. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Joachim Winter)
If references are entirely missing, you can add them using this form.