Kebrtová, Kristýna; Zídková, Hana - In: European financial and accounting journal : EFAJ 17 (2022) 2, pp. 49-68
The article focuses on the new rules for electronic commerce that came into force on 1 July 2021 in all EU Member States. The main goal is to explain these new rules of taxation of consignments of goods from abroad (both from the European Union and third countries) to non-taxable persons and...