Praktická aplikace DPH ve výrobní obchodní korporaci

Abstract

The aim of the Bachelor’s Thesis is to specify and analyse VAT principles which are used in the production business corporations and afterwards they are practically applied in a chosen industrial business corporation. The aim of the thesis is also to provide suggestions in dealing with these problems.

The introduction is followed by the second part which deals with basic terms, VAT rates, subject of the tax, supplying goods to other Member States of the EU, exporting goods to third countries and recapitulative statement.

The third part is focused on reverse charge and VAT Control Statement. The causes of the implementation are discussed including carousel frauds and also their expected contributions. The attention is paid not only to general knowledge but also to solving the practical situations which may occur. The Thesis also describes the structure of the Control Statement and sanctions due to breaching the Control Statement duties.

In the fourth part, knowledge from the previous parts is practically applied and suggestions on how to prevent or solve problems with VAT are stated. The suggestions are primarily related to intra-Community supplies and Control Statement.