%0 Journal Article
%T Final Regime of the Value Added Tax in the European Union and the Slovak Republic
%A Rakovský, Peter
%J Financial Law Review
%V 2021
%R 10.4467/22996834FLR.21.019.14439
%N Issue 23 (3)/ 2021
%P 29-46
%K final regime, value added tax, proposal, directive, reverse charge, fraud
%D 2021
%U https://ejournals.eu/en/journal/financial-law-review/article/final-regime-of-the-value-added-tax-in-the-european-union-and-the-slovak-republic
%X 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.