DPH v České republice a na Slovensku po vstupu do Evropské unie

Abstract

By entering the European Union, the Czech Republic and Slovakia had to harmonize value added tax with rules of Sixth directive. The purpose of this thesis is to clarify development of VAT harmonization in both countries after entering the EU. The purpose of practical part is to analyse the assessment system used in the Czech Republic in selected years and to compare it with the application used in Slovakia.