Analysis of Potential Impacts of Inclusion of Locally Supplied Services into Reduced VAT Rate on the Suppliers of these Services

Kateřina Randová

Abstract

Member States of the European Union are in accordance with the Community law allowed to include locally supplied services into reduced value added tax rates (hereinafter referred to as “VAT rates”) without time restriction. In the Czech Republic there has not yet been a sufficient political will to implement this possibility into the legislation. The purpose of this paper is to analyse the potential impact of the relevant Directive implementation into the Czech VAT Act on the tax liability of the suppliers of these services. The paper is based on the comparison of the national legislation and the Community law, and their analysis. Moreover, the deductive method is used in this paper.

Keywords

VAT Rates, services, harmonization, directive, European Union

Full Text:

References

Show references Hide references

MATTHAUSOVÁ, B., RAMBOUSEK, J. Daň z přidané hodnoty – Směrnice Rady o společném systému daně z přidané hodnoty a zákon o dani z přidané hodnoty. 2nd ed. Praha: ASPI.

ŠIROKÝ, J. Daně v Evropské unii. 4th ed. Praha: Linde.

Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax.
Publication office, Official Journal of the European Union, Retrieved from http://eurlex.
europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2006:347:0001:0118:en:PDF

Council Directive 2009/47/EC of 5 May 2009 amending Directive 2006/112/EC as regards reduced
rates of value added tax. Publication office, Official Journal of the European Union, Retrieved from
http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2009:116:0018:0020:EN:PDF

European Commission, Taxation and Customs Union. How VAT works. Retrieved from
http://ec.europa.eu/taxation_customs/taxation/vat/how_vat_works/rates/index_en.htm

European Commission, Taxation and Customs Union, Copenhagen Economics. Taxation papers –
Study on reduced VAT applied to goods and services in the Member States of the European Union. Retrieved from http://ec.europa.eu/taxation_customs/resources/documents/taxation/gen_info/economic_analysis/tax_papers/taxation_paper_13_en.pdf

Refbacks

  • There are currently no refbacks.