Szarowska, Irena - Volkswirtschaftliche Fakultät, … - 2009
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 …