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National Repository of Grey Literature 1 records found  Search took 0.00 seconds. 
Value Added Tax in European Union
 OPOLZEROVÁ, Petra
The Value Added Tax, which is also called Goods and Services Tax in some countries, is one of the most important sources of state budget. The Value Added Tax system is for all European Union states determined by the ``Sixth Council Directive of 17 May on the harmonization of the laws of the Member States relating to turnover taxes {--} Common system of value added tax: uniform basis of assesment{\crqq}, which is completed by tens of updates and decisions of the European law court. The aim of this directive is to stipulate basic rules for Value Added Tax, to simplify the tax assessment, and to stop the tax evasion. From the year 1992 Value Added Tax canť be lower than 15%, member countries can apply one or two rates on selected goods and services. For the Czech Republic the European Union membership means the membership in the single internal market. Thanks to the canceling of duty controls in member countries the border opened for free movement of goods and services. Delivery of goods or services is called in European Union intra-communnautaire supplies. The expressions Import and export are kept only in context with the third countries that means the area outside European Union.
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