DPH v České a Slovenské republice v kontextu jejich členství v Evropské unii

Abstract

The Diploma thesis examines the differences in the value added tax in the Czech and Slovak Republic in the context of their membership in the European Union. The first chapter describes the process of harmonization of VAT, the most important directives, characteristics of VAT in the EU countries. There are also shown changes in VAT after the entry of the Czech and Slovak Republic into the European Union. The second chapter is reserved for basic concepts of VAT, the information was drawn from the Czech and Slovak versions of VAT act. The third chapter focuses on different procedures in the application of VAT. This chapter contains practical examples such as: when there is an obligation to register for VAT, when there is the determination of the tax obligation, the application of tax rates and the internal application of the reverse charge. The practical part finishes by summary example and the results are also shown in the attachments of the Diploma thesis.