Zelená kniha o budoucnosti DPH

Abstract

The diploma thesis is focused on issues of intra-community supplies of goods and services from the VAT point of view. It follows up the issues of Green book public tax consultancy with focus on the future of VAT. The issues are systematically divided into several parts. First part of the dissertation describes the history and the harmonization progress of Czech VAT legislation with the legislation of EU. There are the main goals and the key questions of the Green Book public discussion about the future of VAT covered in the second part. The substantial and final part is dedicated to a practical application of particular proposals from the Green Book about the future of VAT and how to apply those applications into the Czech legislation and comparison of the recent state. There are mentioned the opinion of the respondents who took place in the publis discussion as well as my personal views on this complex issue. The main goal of the diploma thesis is to analyse and evaluate the changes in VAT harmonization which would have positive effect on the companies and even the whole state.