Work detail

Value-added tax harmonisation in the European Union

Author: Bc. Veronika Holá
Year: 2008 - summer
Leaders: † prof. Ing. Luděk Urban CSc., Jean Monnet Professor
Work type: Bachelors
Language: Czech
Pages: 70
Awards and prizes: B.A. with distinction from the Dean of the Faculty of Social Sciences for an excellent state-final examination performance
Abstract: This thesis examines the development of the value-added tax harmonization in the European Union. Our aim is to describe how the present system was formed and how the modifications of the system influenced the functioning of the internal market. In the first part of the thesis we concentrate mainly on reasons for the introduction of the value-added tax in the member states and on the first steps to harmonize their VAT systems. Then we analyse the founding of the transitional system (and it`s advantages and imperfections) and the reasons why it was not possible to launch the definitive system. In the fifth and sixth chapter we focus on the actual themes, we mention the latest discussions and amendments. We cover topics as reduced rates, combating fraud and the way value-added tax is collected on services provided between member states.
Downloadable: Bachelor Thesis of Veronika Holá


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