Uplatňování DPH při obchodování se zbožím v rámci EU

Abstract

The diploma thesis focuses on characteristics of value added tax (VAT) in trading between member states of the European Union (EU). The main goal of this work is the explanation of problems of VAT on trading of goods within the EU and its subsequent application in practice. The thesis is divided into three parts. The first one contains the general description of VAT in Czech Republic like principles of tax, subject of tax and tax forms, etc. The next chapter deals with the characteristics of the mentioned tax in EU, followed by explanation of the EU secondary law with the most important directives affecting VAT. Additionally carousel frauds are described and also the view of future development of VAT is discussed. And finally the last part shows the application of VAT in practice on several examples.