Vstup České republiky do EU a jeho vliv na změny v dani z přidané hodnoty

Abstract

Resume On 1st May the Czech Republic has become a part of the European Union. There were legislative changes in the field of the Value Added Tax (VAT) resulting from our membership in the European Union. This thesis is divided into six sections. In the second section the harmonization of the VAT across the EU is briefly mentioned. The Act no. 588/1992 about the VAT which had been exercised in the Czech Republic since 1st January 1993 until 30th April 2004 and the Act no. 235/2004 about the VAT which came into force on 1st May 2004 are deeply analysed in the parts three and four. The most important changes in the Value Added Tax Act after the Czech Republic entry to the EU are covered in the sections five and six. The examples from practise and also scientific literature are used in the theoretical as well as the practical part of this thesis. Moreover, the thesis is complemented with schemes, graphs and tables which are supposed to ensure better understanding of this act