Harmonizace DPH v České republice s předpisy Evropského společenství

Abstract

This Diploma thesis shows the evolution of the harmonization of VAT in the Czech Republic since its entrance to the European Union, bearing in mind the possible incompatibilities with European Community law and certain provisions of the Value Added Tax Act. The theoretical part discusses the emergence of the European Community, developments in the field of law and its impact on VAT in the Czech Republic but also throughout the European Community. In the second part are described in detail possible incompatibilities of the Czech VAT Act with the Directive on the common system of VAT since the Czech Republic´s entrance to the European Union and its solution by various amendments of the VAT Act. The third part provides some real examples of the incompatibilities of the VAT Act with the Sixth Council Directive 77/388/EEC of 17 5th 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment, as amended, and the solutions, alleged by the tax payers.