Aplikácia dane z pridanej hodnoty pri obchodovaní s tovarom v rámci Európskej únie

Abstract

The bachelor thesis is focused on the application of Value Added Tax on trading of goods within the European Union. The bachelor thesis follows from Act no. 235/2004 on Value Added Tax. The theoretical part defines the basic concepts of Value Added Tax, followed by its application in intra-Community delivery of goods, three-sided and multi-sided trade of goods within the Member States of the European Union. The practical part is applied to specific cases from practice on trading of goods within the European Union, which are explained theoretically in the previous chapters. All examples are applied to a fictitious Limited Liability Company. In this part, the mandatory report related to Value Added Tax are filled in and the tax liability of the fictitious company is calculated from these reports.