Český finanční a účetní časopis 2010(3):111-113 | DOI: 10.18267/j.cfuc.80
Influence of European Tax Law on the Czech Republic's Tax Life
- Ing. Jana Skálová, Ph.D. - odborná asistentka, Katedra finančního účetnictví a auditingu, Fakulta financí a účetnictví, Vysoká škola ekonomické v Praze, nám. W. Churchila 4, 130 67 Praha 3, Česká republika, <jana.skalova@tpa-horwath.cz>.
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.
Keywords: Harmonization; Direct taxes; Indirect taxes; Judgement of the EU-Court; Tax rate.
JEL classification: M41
Published: October 1, 2010 Show citation
References
- Široký, J. (2010): Daně v Evropské unii. Praha, Linde, 2010.
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