Full metadata record
| DC Field | Value | Language |
|---|---|---|
| dc.contributor.author | Bárková, Dana | |
| dc.contributor.editor | Bárková, Dana | |
| dc.date.accessioned | 2013-04-30T12:36:28Z | |
| dc.date.available | 2013-04-30T12:36:28Z | |
| dc.date.issued | 2009 | |
| dc.identifier.citation | Finanční právo de lege ferenda: sborník příspěvků ze setkání zástupců kateder finančního práva ČR a SR. Editor Dana Bárková. Plzeň: Západočeská univerzita v Plzni, Fakulta právnická, c2009, s. 21-26. | cs |
| dc.identifier.isbn | 978-80-7043-814-5 | |
| dc.identifier.uri | http://hdl.handle.net/11025/1868 | |
| dc.description.abstract | The article deals with the problem of tax harmonisation in EU Member States. While indirect taxes are already harmonized quite sufficiently, direct taxes are not. Until direct taxes are harmonized at least to certain level, it is difficult to think about a really single financial market. On the other hand, there are some drawbacks to this decision. However, it is necessary to say that the diversity of tax systems in EU Member States is too big to support common European market. | en |
| dc.format | 6 s. | cs |
| dc.format.mimetype | application/pdf | |
| dc.language.iso | cs | cs |
| dc.publisher | Západočeská univerzita v Plzni | cs |
| dc.relation.ispartofseries | Finanční právo de lege ferenda | cs |
| dc.rights | © 2009 Západočeská univerzita v Plzni. Všechna práva vyhrazena. | cs |
| dc.subject | evropské právo | cs |
| dc.subject | daně | cs |
| dc.subject | harmonizace práva | cs |
| dc.title | Jednotné evropské daně? | cs |
| dc.type | konferenční příspěvek | cs |
| dc.type | conferenceObject | en |
| dc.rights.access | openAccess | en |
| dc.type.version | publishedVersion | en |
| dc.subject.translated | european law | en |
| dc.subject.translated | harmonization of law | en |
| dc.subject.translated | taxes | en |
| dc.type.status | Peer-reviewed | en |
| Appears in Collections: | Konferenční příspěvky / Conference papers (KFP) Finanční právo de lege ferenda | |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| barkova.pdf | 236,24 kB | Adobe PDF | View/Open |
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