Praktická aplikace DPH v obchodní korporaci Moravia Steel a.s.

Abstract

The author analyzed in her bachelor thesis problems of the area of Value Added Tax in business corporation Moravia Steel, a.s. Firstly the author dealt with the historical conditions for implementation of the VAT system in the Czech Republic. Then the author mentioned the most significant changes in the "Zákon č. 235/2004 Sb., o dani z přidané hodnoty ve znění pozdějších předpisů." Eventually she continued in description of legislative development at European VAT law, focusing mainly on the "Směrnice 2006/112/ES o společném systému daně z přidané hodnoty." Within the perspective view on the future development of the VAT, the author analyzed the document "Zelená kniha o budoucnosti DPH. Pro jedndušší, stabilnější a činnější systém DPH." of the European Commission. Finally the author applied the theoretical knowledge to create model examples based on the model tax practice in the area of VAT in Moravia Steel, a.s. Using these examples have also been created the tax declarations.