Aplikace DPH v rámci intrakomunitárních dodávek zboží

Abstract

This diploma thesis named „Application of VAT in the frame of Intra-community supplies of goods“ is involved in trading with goods on the European market of theoretical and practical aspects. The beginning of the thesis is devoted to explain of term of the VAT Act. The next section is devoted to trade with members of the European Union mainly purchase and delivery of goods. There is also a deal issue of chain trading and simplified procedure for the delivery of goods form of triangular trade. Practical part is divided into a number of examples on practical application of the VAT act in a fictitious entity which deals with EU members. I deal with possible errors and problems that may become the trading of goods within the European Union.