Uplatňovanie DPH pri poskytovaní služieb medzi subjektmi z členských štátov Európskej únie

Abstract

This master's thesis is focused on the issue of VAT. The aim of the thesis is to approach the issue of VAT through focusing on services and to evaluate the differences between selected Member States. Subsequently, Czech and Slovak republics' tax returns according to relevant legislation will be presented, and the impact on the amount of tax payers and in same cases will be assessed. The first part of the thesis will designate the broad outlines of the VAT. The processing of individual parts takes into account changes due to revision and, in individual cases it brings the solution of given issues. The above theoretical part compares differences in taxation in selected Member States, namely the Czech Republic, the Slovak Republic, Poland, Austria and Germany. The final section summarizes the differences in taxation in the Czech Republic and Slovakia, and focuses on these through real examples. Consequently, the solution completing the tax returns form is presented. This master's thesis is based on the current legislation and standards, which cover this specific area of VAT.