Praktická aplikace DPH při obchodování se zbožím ve vybrané společnosti

Abstract

The aim of this thesis is the issue of application of the law in the field of applying value added tax (VAT) when trading with goods both within the country and in relation to the European Union and to other countries. The theoretical part briefly describes the history of taxes and the subsequent development of value added tax including changes and amendments which were accepted since the Czech Republic has joined the European Union. Furthermore, the basic legislative procedures are compared, concerning the persons liable to tax, lability to declare tax, issuing invoices an so on. The practical part suggests recommendations for taxpayers who trade with goods within the European Union and points to the examples which reflect business transactions with subsequent proposal solutions of problematic parts.