THE INFLUENCE OF THE EUROPEAN UNION ON THE ADMINISTRATION OF INDIRECT TAXES IN THE CZECH REPUBLIC

被引：0
|
作者：
Kucera, Lubomir [1 ,2 ]
Sramkova, Dana [3 ]
机构：
[1] Masaryk Univ, Fac Law, Dept Financial Law & Econ, CS-60177 Brno, Czech Republic
[2] Gen Directorate Customs, Legal Dept, Prague, Czech Republic
[3] Masaryk Univ, Fac Law, Dept Financial Law & Econ, Financial Law, CS-60177 Brno, Czech Republic
来源：
SYSTEM OF FINANCIAL LAW: SYSTEM OF TAX LAW, CONFERENCE PROCEEDINGS | 2015年 / 515卷
关键词：
Indirect Taxes; European Union; Tax Harmonisation;
D O I：
暂无
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
The enlargement of the European Union in 2004 brought many changes with the increase in international trade being one of them. This change had to be reflected in tax legislation of new member states, including the Czech Republic. This article provides a brief summary of the most important impacts of the European Union's legislation in the field of indirect taxation and especially excise duties on the laws of the Czech Republic. I will also deal with procedural issues in the approval of new legislative proposals in this field within the European Union.
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页码：362 / 373
页数：12
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