Aplikace DPH a celních předpisů při dovozu a vývozu zboží

Abstract

In the thesis, the author aims at the application of VAT and customs regulations on the import and export of goods. The above mentioned application will be demonstrated through case studies in which the issue of the procedure functioning in practice will be analysed and described. The examples are illustrative and not real. Thesis contains characteristic of VAT and customs rules that are associated with the import and export of goods. Not only current legislation is mentioned, but the legislation that has been designed and is is currently in the process of being approved .