Zhodnocení potenciálních dopadů navrhované reformy daně z přidané hodnoty na vybranou obchodní společnost

Abstract

Currently, the issue of VAT is one of the most complicated and the most discussed topics, whether its application is in a domestic area or in the European Union. The object of this thesis is to analyse trading goods across European Union as an attitude of VAT. The purpose is the evaluation and impact in propposed VAT reform. The diploma work has three main sections. The first part deals with history of VAT and Harmonization of VAT in European Union, Council Directive 2006/112/EC including other regulations related to this topic and current measures to combat tax evasion. The second part describes intra-community supplies of goods and all necessary responsibilities that must be respected by a company which is trading in the European Union, including the changes valid as of 1.1. 2020. The last part is dedicated to a practical application in particular business company.