Stav harmonizace daně z přidané hodnoty v Evropské unii

Status of harmonization of VAT in the European Union

Irena Szarowská ()

MPRA Paper from University Library of Munich, Germany

Abstract: The article is focused on value added tax harmonization. It summarizes theoretical basis of harmonization process, refers to basic law. It also analyzes a real level of value added tax harmonization in the European Union and compares development in member states. In the beginning of year 2009 five value added tax rates (standard, reduced, super reduced, parking, zero rate) are applied in the member states in spite of intention the directive 92/77/EEC to apply only one standard rate and one or two reduced rates till the end 2005. Though tax harmonization has considerable development in the field of value added taxation, signficant differences still survive among EU members.

Keywords: Value added tax; harmonization; standard rate; reduced rate; parking rate; zero rate (search for similar items in EconPapers)
JEL-codes: F15 E62 H25 H71 (search for similar items in EconPapers)
Date: 2009
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Persistent link: http://EconPapers.repec.org/RePEc:pra:mprapa:19935

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