Jednotné evropské daně?
Date issued
2009
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Západočeská univerzita v Plzni
Abstract
The article deals with the problem of tax harmonisation in EU Member States. While indirect
taxes are already harmonized quite sufficiently, direct taxes are not. Until direct taxes are
harmonized at least to certain level, it is difficult to think about a really single financial
market. On the other hand, there are some drawbacks to this decision. However, it is
necessary to say that the diversity of tax systems in EU Member States is too big to support
common European market.
Description
Subject(s)
evropské právo, daně, harmonizace práva
Citation
Finanční právo de lege ferenda: sborník příspěvků ze setkání zástupců kateder finančního práva ČR a SR. Editor Dana Bárková. Plzeň: Západočeská univerzita v Plzni, Fakulta právnická, c2009, s. 21-26.