Praktická aplikace DPH při obchodování mezi zeměmi v Evropské unii

Abstract

The thesis is focused on the practical application of VAT in trade between the member countries of the European Union. The thesis aims to analyze the application of VAT , with emphasis on trade between the countries in the European Union , both in theory and in terms of VAT in practice. The thesis is divided into three chapters . The first chapter defines the basic concepts of VAT in the Czech Republic such as subject of tax , tax base or place of transaction . The second chapter is devoted to the principles of VAT in trade between the countries in the European Union . Part of the second chapter is devoted to the harmonization of VAT and then dedicated the delivery of goods , goods acquisition and supply of services within the European Union . The third chapter focuses on the practical application of VAT in practice at the company TBS , a. s. , and other interesting cases.