Problematika povinné registrace k DPH české osoby povinné k dani v jiných členských státech Evropské unie

Abstract

The thesis deals with the issue of compulsory registration of Czech taxable persons in other Member States. The aim of the work is to point out the differences and peculiarities that may arise in the area of VAT registration in other EU countries. Then, apply the information to practical examples from the point of view of fictitious companies. Following the introduction is the second chapter, which includes the characteristics of the basic concepts of VAT and a brief description of the harmonization of this tax. The third chapter focuses on the problematic areas of VAT related to the registration of a taxable person in selected Member States and their solution. The fourth chapter includes practical examples dealing with trading with neighbouring countries of the Czech Republic, explaining the application of VAT and any registration VAT obligation in another Member State. At the end of the thesis is summarized and evaluated the acquired knowledge.