Full-text resources of CEJSH and other databases are now available in the new Library of Science.
Visit https://bibliotekanauki.pl

Refine search results

Results found: 2

first rewind previous Page / 1 next fast forward last

Search results

Search:
in the keywords:  Free movement of goods within the EU
help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
EN
The Article concentrates on the aspect of VAT taxation of cross-border supply of services. It aims at exploring the relation between harmonization of the value added tax and the freedom of supplying services - how the value added tax influences the freedom of supplying services within the common UE market and to what extend the VAT system is determined by the neccessity of ensuring the proper functioning of the freedom. Primarily, it is the concept of the common internal market that is presented in the Article with the focuse exclusively put on one of its fundamental freedoms - the freedom of supplying services. Subsequently, the selected changes in the field of VAT taxation of supply of services taken recently are analysed as well as the rules of taxation of the services are provided.
FR
L’harmonisation des règles juridiques est aujourd’hui insuffisante et des distorsions existent entre les législations nationales sans que le droit de l’Union européenne n’arrive à instaurer des règles suffisamment efficaces pour éviter les actes de concurrence déloyale. La question abordée dans ce travail est de savoir si la complexité des règles de droit applicables au transport routier de marchandises en Europe n’est pas à l’origine d’une mauvaise information des entreprises du secteur?
first rewind previous Page / 1 next fast forward last
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.