Daň z přidané hodnoty a její aplikace při poskytování služeb v rámci Evropské unie

Abstract

This bachelor's thesis deals with the issue of value added tax and its application in supplying of services within the European Union. The aim was to characterize the value added tax from a theoretical point of view and then implement its application in the supplying of services within the European Union using practical examples. Basic terms in the field of value added tax and its legislative regulation in the European Union were defined. The key part is the application of value added tax to a fictitious Czech company. On the basis of individual examples, records for the purposes of value added tax are compiled, according to which the tax return, control and summary report for the tax period of March 2023 is compiled.