UDK 336.221.4
Biblid: 1451-3188, 10 (2011)
Vol. 11, No 35-36, str. 50-64

Izvorni naučni rad
Primljeno: 15 Mar 2023
Prihvaćeno: 15 Mar 2023


Savić Slaven (ВСТ Тренд д.о.о, Нови Сад), slaven.savic.83@gmail.com

This article presents an analysis of VAT tax rates in general as well as an analysis of their administrative aspects. VAT in the European Union is more specific than VAT in any other country, because it has existed more than 40 years. The most important directive is Sixth VAT Directive (Directive 77/388/EEC) of May 17, 1977, whose Recast (Directive 2006/112/EC) was adopted on November 28, 2006. The European Union has many varieties of tax rates (four or five), while many other countries, in addition to zero rate, have in most cases only two.

Ključne reči: VAT, European Union, tax rates, European Union