Aplikace DPH u intrakomunitárních dodávek zboží
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
This thesis deals with the issue of value added tax for intra-Community supplies of goods. The main goal of this work is explanation of this issue theoretically and practically. The theoretical part is focused on general characteristic tax and specifics intra-community supllies of goods. The practical part is focused on the practical application of the VAT and points out of connection VAT with Tax Return, Recapitulative Statement and VAT Control Statement.
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Import 02/11/2016
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Value Added Tax, Intra-Community Transactions, Intra-Community Acquisition of Goods, Supply of Goods to another Member State, Recapitulative Statement, VAT Control Statement, Tax Return