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National Repository of Grey Literature 1 records found  Search took 0.00 seconds. 
Value added tax by import and export from look of foreign subject
 Kliková, Zuzana ; Marková, Hana (advisor) ; Kohajda, Michael (referee)
This text is concentrated on value tax added - its history, the way of construction, then legislation in Czech republic, European Union and international legislation and legislation of duties. The second part is attended to specific situations, which can take place by import and export of goods and services. That is place of performance, tax base and exemption from taxation. Then is mentioned comparison between tax system and value tax added in Czech republic Austria and Switzerland.
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