IDEAS home Printed from https://ideas.repec.org/a/prg/jnlcfu/v2010y2010i3id80p111-113.html
   My bibliography  Save this article

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

Author

Listed:
  • Jana Skálová

Abstract

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
    as

    Download full text from publisher

    File URL: http://cfuc.vse.cz/doi/10.18267/j.cfuc.80.html
    Download Restriction: free of charge
    File URL: http://cfuc.vse.cz/doi/10.18267/j.cfuc.80.pdf
    Download Restriction: free of charge
    File URL: https://libkey.io/10.18267/j.cfuc.80?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.

    More about this item

    Keywords

    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

    Statistics

    Access and download statistics

    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:prg:jnlcfu:v:2010:y:2010:i:3:id:80:p:111-113. 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: Stanislav Vojir (email available below). General contact details of provider: https://edirc.repec.org/data/uevsecz.html .

    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.