Siroky, Jan; Kovarova, Anna - In: ACTA VSFS 4 (2010) 2, pp. 126-139
Value added tax is the most harmonized tax within the single internal market of the European Communities. Although Community law defines the basic constraints of the VAT legislative form in the Member States, Directive No. 2006/112/EC on the common system of value added tax, as amended, leaves a...
