Zhodnocení aspektů intrakomunitárního obchodu z pohledu daně z přidané hodnoty

Abstract

The issue of VAT is one of the most discussed and the most complicated topics, whether its application is in a domestic area, the European Union of the third countries. The aim of this diploma thesis is to define the legislation of VAT in the selected areas within CZ, EU, England, Latvia and with GST legislation in Australia. Also discussed are carousel frauds, which are dealt with in this diploma thesis. The diploma work has three main sections. The first part deals with history of sales tax and VAT, Harmonization of VAT in European Union and with fundamental principles of VAT. Second part is devoted especially to Council Directive 2006/112/EC and specific differences in England and Latvia. Second part also includes the basic principles of GST in Australia. In the last main part is practical application of theoretical part in two selected limited liability companies.