Registrace a zrušení registrace k DPH z pohledu české, norské a irské legislativy

Abstract

VAT is probably the most complex tax of each tax system. For the correct determination of the tax base and subsequent tax obligations, it is important to take into account many circumstances, to realize what is or is not subject to this tax, when and under what conditions they are exempt, correctly identify the place of performance, the amount of the tax base, tax rate and the deductible amount, to know when there is a registration obligation, and how VAT applied in accordance imports, exports, intra-community transactions, etc. An important milestone in the field of indirect taxes was hen the Czech Republic joined the European Union, ie. 1st of May 2004, and the related adoption of an entirely new Act no. 235/2004 Coll., of Value Added Tax, which incorporates the applicable regulations of the European Union. In the kontext of joining EU the Czech Republic had (as each EU Member State) to the new VAT Act to incorporate European Union directives, in particular Directive 2006/112 / EC of the common system of value added tax, also known as "the Sixth Directive". The main purpose of the directives is adapting and harmonizing national tax systems and individual taxes on the principle of maintaining common rules of the participating countries, ie harmonization. The thesis aims to give a comprehensive view on the issue of registration and cancellation of registration for VAT in the Czech Republic, Ireland and Norway. Especially in connection with how properly claim the deduction in cases where the business entity in the course of their economic activity register for this tax, and how to determine the amount of tax during the subsequent termination of economic activity or cancellation of registration and also compare possible variations on these issues in those countries. Work should in particular serve taxable entities performing or engaging to perform economic activity in these countries.