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2010•Český finanční a účetní časopisOpen access

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

Jana Skálová

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Abstract

The aim of this paper is to evaluate the benefits of a content publication Jan Siroký 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.

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What this paper is about

The aim of this paper is to evaluate the benefits of a content publication Jan Siroký 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.

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Available abstract

The aim of this paper is to evaluate the benefits of a content publication Jan Siroký 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.

Key concepts: Harmonization, Czech, Tax harmonization, European union, Interpretation (philosophy), Tax law, Direct tax, Indirect tax

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