Aplikace DPH ve výrobním podniku

Abstract

The VAT is currently one of the most discussed and most complex issues, whether in relation to its application within the home and within the EU and third countries. This tax is the most complex and most important indirect taxes, so the first part of the work is focused on explaining the basic concepts of VAT, its position, value and importance in the tax system in the Czech Republic, in the context of the harmonization of the European Union and its most important changes in recent years. The second part is focused on the general principles of the VAT within the European Union, the procedure for applying the tax, determine the place of discharge of the business cooperation with domestic subjects with European Union member countries, the basic criteria and responsibilities for acquiring of goods from another Member State, the supplies of goods to another Member State and receiving services from another Member State. The last part is focused on the practical application of VAT in selected companies. There are examples on the trading of goods within the European Union, the acquisition of goods from domestic VAT payer and adoption services from a person registered for VAT in another Member State. This section also contains responsibilities arising from these transactions.