Dovoz a vývoz zboží z pohledu daně z přidané hodnoty

Abstract

This Bachelor thesis is focused on the Importation and Exportation of Goods in Terms of Value Added Tax. The thesis deals of delivery conditions and duty, customs regimes, value added tax and the legislative arrangement. The aim of this thesis is to analyze to process on Importation and Exportation of goods in terms of Value Added Tax on practical examples. Practical examples relate to Importation and Exportation of goods in and out of the Czech Republic. Importation and Exportation are implemented outside the European Union. The third and fourth chapter in the thesis to pay attention to Importation and Exportation of goods.