Aplikace DPH při obchodování se zbožím v rámci EU

Abstract

The subject of this diploma thesis is the topic of VAT application in trading goods within EU. The work is divided into five chapters. The first chapter includes an introduction to the issue. The second chapter deals with the characteristics of VAT, development of indirect taxes in the world and in the territory of the Czech Socialistic Republic, development of legal VAT regulations in the territory of the Czech Republic and EU and general VAT principles. The third chapter informs of intra-community supplies of goods from the aspect of the Czech VAT legislative regulations. This capture is focused on the supply of goods to another member state, acquisition of goods from another member state and the simplified procedure for supplying goods in the form of a tripartite trade. The Czech legislative regulation is suplemented in this field by judicates of the European Court of Justice. The fourth chapter presents a calculation of the VAT liability of a fictitious company supplemented by other liabilities related to intra-community supplies of goods. Subsequently, the problematic areas that occurred during the application of VAT when trading goods within EU are solved. The fifth chapter represents the evaluation of the objective of the thesis. The objective of the diploma thesis is to analyze the application of VAT with focus on the field of trading goods within EU from both theoretical and practical aspects.