The specifics of applying value added tax for local authorities

The specifics of applying value added tax for local authorities

If local authorities units carry out an economic activity, are considered to be taxable under Act No. 235/2004 Coll., On Value Added Tax as amended. Adjustment of VAT in all countries of the European Union is based on Council Directive 2006/112/EC of 28 November 2006 on the common system of value ad...

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Bibliographic Details
Main Authors: Miloš Grásgruber, Petra Mísařová
Format: Article
Language:English
Published: Mendel University Press 2010-01-01
Series:Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Subjects:
value added tax
local authorities
taxable persons
bodies governed by public law
European Union
direction
Online Access:https://acta.mendelu.cz/58/3/0067/

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