Selected problems of value added tax application in the agicultural sector of the European Union internal market
Harmonizácia v oblasti daní z pridanej hodnoty. Článok sa zameriava na 5 členských krajín EÚ, ktoré vstúpili do Spoločenstva takmer súčasne (Česko, Poľsko, Rumunsko, Slovensko - 2004, Maďarsko - 2007). Na základe analýzy nariadení EÚ v oblasti dane z pridanej hodnoty a praktických poznatkov z jej ap...
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