Daňová problematika v ČR

Abstract

This Bachelor Thesis aims at Tax system problems in the Czech republic with detailed focus on value added tax /VAT/. Since the Czech Republic joined The European Union, the assignations related to the reverse charge transaction have been an integral part of VAT Law, while executed in domestic country, trading with other member states of The EU or with non European Union countries. Transactions related to the problematic of implementation of the tax obligation in building industry and trading with other European Union member states are also described in details in this thesis.