Uplatňování daně z přidané hodnoty při poskytování služeb v rámci Evropské unie

Abstract

In my opinion, the VAT is very difficult, confused and frequently amended area of tax system Czech republic. In my thesis called "Application of value added tax while providing services within the European Union," this issue comprehensively analyze and my goal is acquaint the public with changes in legislation and give them some guidance to correct implementation of laws in the application of VAT value of the services within the European Union. My intention is compare the area in light of development since 2009 to the nowadays, so that it can be concluded in the direction of the development analyzed in terms of simplification, administrative complexity and the harmonization. Developments during 2009, 2010, 2011 and 2012 are applied to examples. As a result, I can assess the changes and impacts on the resulting tax liability of the payer. For clarity, I represent in charts the differences in tax and entitled to deduct VAT.