Aplikace daně z přidané hodnoty v České republice a v Chorvatsku

Abstract

The Diploma thesis deals with the application of Value Added Tax in the Czech Republic and in Croatia. In the first theoretic chapter is captured the tax system of the Czech republic and legislative layout of the czech VAT. In this chapter is specified the model of the electronic records of sales. The subject of the second theoretic chapter is issue of VAT according to croatian of the VAT act. Also is captured croatian tax system and model of fiscalisation. In the practical chapter is done comparison of applied principles of VAT and models of lectronic records of sales. This chapter contains practical examples such as: the emergence of the tax liabilityhe, emergence of an obligation to register for VAT or the application of reverse charge. The thesis aims to analyze various aspects of value added tax and the model of the electronic records of sales in the Czech Republic and Croatia, with subsequent comparison the application of VAT on practical examples and models of electronic records of sales.