Uplatňování daně z přidané hodnoty v podmínkách vybrané obchodní společnosti

Abstract

The bachelor thesis is focused on the application of value added tax in a in conditions of selected business corporation. The theoretical chapter explains the origin, development, legislative regulation and significance of this tax in the Czech tax system and its relation to VAT in other EU Member States. The practical chapters are divided into the application of VAT in domestic transactions and the application of VAT in international trade. Both practical chapters are supplemented by a short introduction focused on the activities of a selected business company, the business system and business processes related to the application of VAT, the procedure for completing VAT return, recapitulative statement and control statement. This is followed by practical examples covering a wide range of business transactions typical of the selected company. At the end of each practical chapter, pitfalls in the application of VAT are identified, along with a proposal for their possible solution in accordance with the legislation of the Czech Republic and the European Union. These pitfalls should be approached with increased caution.