ZOSÚLAĎOVANIE DAŇOVEJ LEGISLATÍVY ČLENSKÝCH ŠTÁTOV EURÓPSKEJ ÚNIE V OBLASTI ÚSPOR FYZICKÝCH OSôB

• Authors: Schultzová Anna

Title variants

EN

Harmonisation of tax legislative of European Union member states in the area of taxing of legal persons savings

• Languages of publication: SK

Abstracts

EN

Slovak Republic as a member state of the European Union is obliged to implement the directive of EU Board number 2003/48/ES beginning from June 3, 2003 concerning income taxes. The effort of EU member states is to achieve the effective income taxes on savings in the form of income from the interest paid in that member state in which the legal person - resident of the other member state has its residence. Stated directive does not involve the area of taxing stated incomes of the physical persons - the residents. The automatic information exchange about taxpayers plays a very important role in the international taxation. The EU member states are joining their procedure in uncovering of the tax evasions and the illegal methods also in the areas that are dependent on the member states, or in the areas of third countries that are actually not the member states, but they are part of the European economic space.

Keywords

EN

INCOME TAXES; LEGAL PERSON; RESIDENT; TAXATION; TAXPAYER

Discipline

• ECONOMICS: ECONOMICS

• Publisher: Institute of Slovak and World Economics and Institute for Forecasting, Slovak Academy of Sciences
• Journal: Ekonomický časopis (Journal of Economics)
• Year: 2006
• Volume: 54
• Issue: 6
• Pages: 611-621
• Document type: ARTICLE

Contributors

author

Schultzová Anna

• A. Schultzova, Ekonomický ústav SAV, Sancová 56, 811 05 Bratislava 1, Slovak Republik

Identifiers

CEJSH db identifier

06SKAAAA01603510