DPH u intrakomunitárních dodávek zboží s praktickou aplikací

Abstract

The whole thesis is focused on the issue of intra-community supplies of goods, both from a theoretical and practical point of view. The theoretical part provides a general definition of the basic concepts of taxation and VAT and detailed definition of the issue of intra-community supplies of goods. The practical part of the thesis then provides examples of intra-community supplies of goods applied to specific company, including solutions, proposals and recommendations. Due to extensive changes in VAT, which were approved by the Government at the end of 2012, this work addresses the impact of these changes on the obligations of taxpayers.