Praktická aplikace daně z přidané hodnoty při obchodování se zbožím v rámci Evropské unie

Abstract

The thesis contains the basic information regarding the intra-Community trade in goods. When the Czech Republic joined the EU, importation and exportation of goods was replaced with the intra-Community acquisition of goods and the intra-Community supply of goods, or it is possible to apply the simplified procedure for the delivery of goods within the form of three-way trade. Business transactions in the intra-Community trade in goods are described in detail in the theoretical part. In the practical part there are thetheoretical principles applied to specific business transactions and there are also described obligations arising from these transactions, a documents to be completed and reports that the taxpayer must establish.