Final Regime of the Value Added Tax in the European Union and the Slovak Republic

• Authors: Peter Rakovský

Abstracts

EN

In this article we introduce and analyse the main legal actions regarding the value added tax final regime legislation and we try to detect the most important measures to fight against tax frauds. The article tries to identify the individual actions that have already entered into force within the European Union countries (the Slovak Republic including) and actions which are in legislative procedure at this moment.

Keywords

EN

final regime; value added tax; proposal; directive; reverse charge; fraud

• Publisher: Uniwersytet Gdański
• Journal: Financial Law Review
• Year: 2021
• Volume: 22
• Issue: 3
• Pages: 29-46

Dates

published

2021

Contributors

author

Peter Rakovský

• Comenius University in Bratislava

Identifiers

Biblioteka Nauki

2091900