Obchodování se zbožím v rámci EU z pohledu DPH
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Authors
Holaňová, Petra
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
In connection with Czech Republic admission into European Union the Czech Republic had to adapt its tax system to the principles specified by European Union legal regulations. Within the member states, this field is covered by the Council Directive 2006/112/ES concerning the common system of Value Added Tax which the Czech Republic is obliged to implement into its national law, in this case to the Law No. 235/2004 Coll., the VAT Act. One of the fundamental freedoms, essential for EU common market, is free movement of goods. This bachelor work deals with trading of goods in the frame of EU from the VAT point of view with the aim of detailed explanation of this problem.
Description
Import 29/09/2010
Subject(s)
Tax Document, Tax Registration Number, Tax Return, Supply of Goods, Goods Acquisition, Summary Report, Tripartite Dealing, Value Added Tax, VAT Act, Amendment, Harmonization, Directive, Legislation, European
Union, Place of Supply, Intra-Community Transactions