Uplatňování DPH v České republice

Abstract

This diploma thesis entitled Application of VAT in the Czech Republic deals with interpretation of VAT and practical examples of its applications. The main goal of my thesis is describe in detail and characterize the VAT in deal, its application in the Czech Republic and the practical example of applying the tax itself. The opening of my diploma thesis is attended to theoretical issue of VAT. The next part of my thesis is focused on situations where it is necessary to repair or change in tax document issued in that country, both in theoretical and practical perspective. The conclusion thesis involves the application of the theory to a practical example.