Final Regime of the Value Added Tax in the European Union and the Slovak Republic
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RIS BIB ENDNOTEFinal Regime of the Value Added Tax in the European Union and the Slovak Republic
Publication date: 30.09.2021
Financial Law Review, 2021, Issue 23 (3)/ 2021, pp. 29 - 46
https://doi.org/10.4467/22996834FLR.21.019.14439Authors
Final Regime of the Value Added Tax in the European Union and the Slovak Republic
In this article we introduce and analyse the main legal actions regarding the value added tax final regime legislation and we try to detect the most important measures to fight against tax frauds. The article tries to identify the individual actions that have already entered into force within the European Union countries (the Slovak Republic including) and actions which are in legislative procedure at this moment.
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Information: Financial Law Review, 2021, Issue 23 (3)/ 2021, pp. 29 - 46
Article type: Original article
Financial law department, Comenius University in Bratislava, Faculty of law, Slovakia
Published at: 30.09.2021
Article status: Open
Licence: CC BY-NC-ND
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