Problematika aplikace DPH v zastavárnách

Abstract

The work is focused on the special VAT regime for merchants of used goods. The first chapter outlines the tax system of the Czech Republic with a focus on VAT. The second chapter contains the special regime for merchants of used goods which is use in the Czech Republic, in comparison of the special regimes applied in Romania and the United Kingdom. In the third chapter, all theoretical procedures are used in the selected pawn shop, where, in addition to the special regime, the shortening coefficient is used too and next contains evaluation of the used techniques.