Obchodování se zbožím v rámci Evropské unie z pohledu DPH

Abstract

The content of this work focuses on trading of goods within the European Union from the perspective of VAT. For the Czech Republic the entry into the EU meant the obligation to include in the Act on Value Added Tax directives, regulations and other legislative instruments issued by the Council of the European Union. Part of this work includes a description of this harmonization process. It explains the concept of tax, describes the distribution of taxes, tax history and basic concepts of VAT. The following describes the main principles of trade in goods between EU Member States after accession of the Czech Republic to the EU, namely the acquisition of goods from another Member State, the supply of goods to another Member State and trilateral trade. Since the movement of goods is not monitored, certain obligations are defined related to the reporting of these transactions. Part of this work is to describe the statistical Intrastat data of EU VIES reporting and general reporting. The last part is devoted to the application of VAT to the elite.