Open AccessFinal Regime of the Value Added Tax in the European Union and the Slovak Republic
Author(s) -
Peter Rakovský
Publication year - 2021
Publication title -
financial law review
Language(s) - English
Resource type - Journals
ISSN - 2299-6834
DOI - 10.4467/22996834flr.21.019.14439
Subject(s) - slovak , european union , legislation , legislature , value (mathematics) , value added tax , political science , czech , business , economic policy , international economics , accounting , law , economics , computer science , philosophy , linguistics , machine learning
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.