Poskytování služeb v rámci Evropské unie z pohledu daně z přidané hodnoty

Abstract

The aim of this bachelor thesis is an analysis of historical development, current using and applying VAT Directives on supplying cross border services within the European Union. The manner of achieving above mentioned goals were collecting of all accessible VAT information, their colleting, analyzing and utilization and customizing them for the use of small entrepreneurs, they might at first in their business benefit from this thesis. The thesis is divided into several chapters. The first chapter deals with the historic development, actual status and expected future changes of legislative framework and directives of VAT within the EU and theirs implantations in the Czech VAT system. The second chapter clarifies basic terms, rules and guidelines related to applying of VAT on the process of supplying services on Union Market. .The third chapter contains practical applications with examples, where there are practical applications of VAT Directives of various possible situations described and compared.