Hybka, Małgorzata Magdalena - In: International journal of management and economics 54 (2018) 2, pp. 110-121
In the European Union Member States, value-added tax (VAT) is undergoing a continuous process of harmonization, which was initiated in the 1960s by the introduction of the First and Second Council Directives and which resulted in the implementation of the common tax assessment base. Currently,...
