Zhodnocení dopadů implementace změn Směrnice o společném systému daně z přidané hodnoty na vybranou obchodní společnost

Abstract

The thesis called The Evaluation of the Impact of the Implementation of Changes to Directive on the Common Systém of Value Added Tax on a selected business company deals with the issue of VAT. The aim of the thesis is to define the basic characteristics of VAT and its harmonization within the EU, current legislative changes in this area and subsequent practical use in business. The theoretical part defines the basic terms of VAT and tax harmonization. The practical part is focused on the application of the common VAT systém and its impact on a selected business company. The final part contains suggestions and recommendations for the company.