Abstract

The article presents the rules of a proper implementation of directives which are one of the most basic tools of harmony on the level of the European Union.Based on examples, the article shows the most common mistakes which result in improper transposition of ­directives to a legal government of a membership country. Among chosen cases there are references to the matter connected with using a preferential tax rate and zero-rated goods and services tax and a group of subjects authorized to excise tax refund.