Analýza aplikace přenesené daňové povinnosti podle zákona o dani z přidané hodnoty v praxi

Abstract

The thesis deals with the issue of VAT and the tax system in the Czech Republic. The introduction focuses mainly on the process of payment of VAT and reverse-charge. Next part of the thesis analyzes the application of reverse-charge according to Par. 92 VAT Act in the real life. The purpose of the thesis is to solve this issue in Strojirny Trinec, a.s. and the analysis of alternations and their application according to Par. 92 e) VAT Act in the real business. Here I present the issue of classification of activities done by Strojirny Trinec in the Classification of products CZ-CPA document