Selected problems of value added tax application in the agricultural sector of the European Union internal market.

摘要

Tax harmonization in the European Union has the greatest development in the field of value added taxation, but differences can still be found. This paper looks at the application of value added tax in the agricultural sector of five European Union member states - Czech Republic, Poland, Romania, Slovak Republic and Hungary. By looking at the European Union regulations in the field of value added taxation and the practical experiences in their application, it is possible to identify the problematic areas and to contribute to their correction.