Intrakomunitární obchod EU a daň z přidané hodnoty v ČR
| Title in English | Intercommunity business in EU and VAT in Czech Republic |
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| Authors | |
| Year of publication | 2005 |
| Type | Article in Proceedings |
| Conference | Evropské finanční systémy |
| MU Faculty or unit | |
| Citation | |
| Field | Economy |
| Keywords | Value added tax; VAT payers; intercommunity performance; the European Union |
| Description | This text deals with new duties of Czech VAT payers in relation to the acces to the EU. It focuses on the VAT practice problem in import and export, particularly in relation to the origination of the third kind of business operations - intercommunity performance. In conclusion, impacts of these changes on the business sphere are evaluated. |
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