Praktická aplikace daně z přidané hodnoty ve vybrané obchodní společnosti

Abstract

The work is focused on the application of VAT on supplies of goods and services within territory of the country, intra-Community transactions and the importation of goods. In the first part, the legal framework of selected areas of VAT applicable to the current period is described. The next part is focused on new provisions of the Act, which will come into force. The aim of this work is to analyse the problematic areas of VAT in the company FEBE CRAFT s.r.o. and propose measures for the practical application of this tax. Based on specific cases, the application of VAT in this company has been processed summary instructions for practical use. Process for applying the tax supports error prevention and in comprehensible manner guides the user to the correct attitude to tax in accordance with legislation currently in force.