Obchodování se zbožím z pohledu DPH v rámci EU

Abstract

The aim of this work is to define and analyze the application of VAT on the trading of goods in the frame of EU in theoretical and practical terms. This work is divided into five chapters. In the second chapter is characterized the VAT, its development in the Czech Republic from 1993 to the present, because there are always changes and amendments to the Law on VAT. In the third part are specified Intra-Community supplies of goods from the point of view of the Czech legislation on VAT and there are examples for easier understanding of the issue. It focuses primarily on the acquisition and delivery of goods in the EU and other special modes of trade in goods in the EU. In the fourth part is solved examples of practical application of the VAT at fictional company, they are then The fourth part is the fictional company solved examples of practical application of the VAT Act, which are then entered in their accounts. Then the tax liability is the calculated. At the end goal of the work is evaluated.