Harmonizácia daňového práva v Európskej únii

Harmonization of EU tax law

The article entitled "Harmonization of tax law in the EU" deals with the issue of harmonization of tax liability in the European Union, while the thesis analyzes taxes in the European Union and develops the harmonization of individual taxes. Harmonization is implemented in the area of taxes and indirect taxes. The objectives enshrined in the EU Treaties are achieved through other legislation. In general, the Directive sets out, as a legal act, the objectives to be achieved by the EU Member States. The article contains the most current directives concerning the harmonization of value added taxes. We confirmed the theoretical control and implementation of the EU into the legislation of the Slovak Republic for accidental interventions of the European Union. Analysis of individual deadlines and implementation of confirming work objectives and analysis of harmonization processes in the field of control and determination of taxes, as well as harmonization of processes in the field of tax administration, in EU conditions and their impact on the control of orders in the Slovak Republic.

URL: https://vsas.fvs.upjs.sk/