Mince a jejich aspekty na dani z přidané hodnoty

Abstract

This bachelor’s thesis deals with the application of value-added tax in the trading of different types of coins. It focuses on circulation, investment, commemorative, and collector coins and explains how these coins are classified from a legal and tax perpective. The theoretical part of the thesis describes the basic structure of value-added tax and its development in the European context. It then outlines the conditions under which the tax is applied, as well as situations in which certain coins are exempt from the tax. The resis also addresses the special scheme for investment gold, which provides exceptions from standard taxion rules. Furthermore, it explains the importance of the legal classification of coins, whether they are considered goods or legal tender and how this affects the tax implications. The aim of the thesis is to describe and compare the different tax regimes that apply to coins to show how these rules are used in practice.