Aplikace DPH v obchodní korporaci CZ LOKO, a.s.

Abstract

The goal of this theses is to explain the theory of an application of VAT in selected areas including the relevant legal procedures as well as consequent practical application of VAT in the selected tax period. At the same time, the purpose of the theses is to verify an application of VAT in CZ LOKO company and alternatively to serve as a source of information for other similar tax payers. That is why the theses is divided into two parts – theoretical one and practical one. The former is focused on a general characteristics and evolution of VAT as well as on an analysis of the Czech legal background in order to define the very basic terms and principles of VAT that are crucial for deeper understanding and practical application of VAT. The latter analyses particular cases of CZ LOKO company, which mainly consist of supplying of goods within the Czech borders as well as within the European borders as well as an export and import of goods outside the EU area, and other specific cases. A synthesis of all the findings discovered through the above-mentioned analysis is made in the end. These findings result in particular recommendations and observations of the author regarding specific accounting cases from the perspective of the Act on the Value Added Tax. Finally, a set of chosen cases is used to fill out a Tax return, Summary report, Intrastat statement and VAT control statement.