Harmonizace daně z přidané hodnoty v Evropské unii

Abstract

The harmonization of value added tax is very difficult and lengthy process that has begun in the 60th of the last century and it has not still been completed. The aim of this thesis is to present the process of harmonization of value added tax in the European Union. The work consists of three parts. The first part focuses on an introduction to tax issues, explanation of tax terms and also clarification of the reasons that have led the European Union to the decision to harmonize taxes. The second part is focused on the process of harmonization. Great attention is mainly paid to the legislation, which included adjustments to harmonization of value added tax. Two crucial directives – directive No. 77/388/EEC and directive No. 2006/112/EC are analysed in detail. The issue of harmonization of tax rates of value added tax is explained separately. The third part deals with the question of the impact of harmonization of value added tax in the Czech Republic after its accession to the European Union.