Uplatňování DPH při poskytování služeb v rámci Evropské Unie

Abstract

The aim of the thesis on the topic of application of VAT on the provision of services within the European Union is warning the most important changes that have occurred since the Czech Republic to the European Union. This should highlight the changes that took place in the services and their impact on legislation in the Czech Republic. The theoretical part deals with the general scheme of harmonization with the accession to the European Union are given importance of influencing legislation in the Czech Republic. There is also indication of how she managed to harmonize the Czech Republic to the then European Community. Another section contains amendments to the Act on Value Added Tax, which were issued in each year and implemented into law. In the practical part is a model example, which is applied to each change. Changes are compared in selected years and their impact on providers and beneficiaries of the service. At the end of the practical part is a summary and comparison of the model example of the impact on recipients or providers of services in selected years.