Praktická aplikace DPH při obchodováním se zbožím ve vybrané obchodní společnosti

Abstract

This Bachelor thesis is aimed at the issue of VAT as part of various situations connected with trade in goods. This includes purchases and sales of goods in the Czech Republic, the European Union, and further abroad. The thesis is divided into two sections: theoretical and practical. The practical section is comprised of model situations whose design was based on the analysis of data of a select company in combination with a theoretical foundation. These models stem from real business situations of the company PCV Alfa s.r.o. and are then projected into a VAT tax return form.