Aplikace daně z přidané hodnoty ve vybrané akciové společnosti s důrazem na dovoz a vývoz zboží

Abstract

The aim of this thesis is the analysis of the Czech VAT legislation with emphasis on the import and export of goods, VAT harmonization within the EU and its practical application in Joint-Stock Company Canis Safety. VAT is an indirect extensively harmonized tax, which is an important instrument of public finances. The first part focuses on the analysis of Czech legislation on VAT. The second part contains progress of harmonization of VAT in the EU from the beginning in 1957 until the present. The last part characterizes joint-stock company Canis Safety. Furthermore, in this chapter is discussed the practical application of the VAT in this company with an emphasis on the export and import of goods, including the method for determining customs duties and VAT.