Dovoz a vývoz zboží z pohledu daně z přidané hodnoty

Abstract

The topic of my thesis is the value added tax. I chose it because I think that this issue is still current in the Czech Republic. This fact is demonstrated by the reform implemented recently. Because the value added tax is a very comprehensive, I have focused on import and export of goods. Chapter one contain basic definitions, because they appear in my work frequently. There are some informations about the history of VAT and you can find there lows, which arrange that tax in Czech Republic and in the EU too. The second chapter is devoted to import and export of goods. There are the basic characteristics of these transactions, the application of VAT, the impact of zones and examples of VAT exemptions. The final chapter is devoted to problematic parts and their solutions in the international trade.