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National Repository of Grey Literature 1 records found  Search took 0.00 seconds. 
Application of VAT to services connected with immovable property
 Balátová, Hana ; Zídková, Hana (advisor) ; Kouba, Tomáš (referee)
Even though the European Union attempts to harmonise the tax system of member countries as much as possible, not even implementation of VAT in all member countries can ensure united approach to taxation within the EU. The diploma thesis presented here focuses on the area of supply of services connected with immovable property which can be shown as an example of different approaches across the EUs member states. The reader of this thesis finds a detailed analysis of Czech legislation as well as analysis of CJEUs judicials of used terms and a comprehensive review of obligations arising when supplying services connected with immovable property in the EU.
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