Uplatňování DPH při poskytování služeb v rámci EU
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Široká, Magdaléna
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
This bachelor thesis is called to analyze applying of VAT at supplying
of services within European Union. The first part deals with
characterization of basic terms from VAT Act no. 235/2004 Coll. In the second part I clerify harmonization of the Czech VAT law with European Union law aiming at services. I describe here EU directives and information obligations in relation with VAT. In conclusion I analyze practical applying of VAT aiming at detailed explanation of these problems under using individual acccounting transactions in company LOXYS s.r.o.
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Import 04/07/2011
Subject(s)
Value Added Tax, Invoice, Taxable Supply, Place of Performance, Rate of Tax, Base of Tax, Deduction of Tax, The European Union, Tax Harmonization, EU Documents, EU Directive