Dovoz a vývoz zboží z pohledu DPH a celních předpisů

Abstract

The aim of the bachelor thesis is to clarify the issue of import and export of goods from the point of view of value added tax and customs regulations. Different concepts of the subject, such as the subject of tax, tax liability, tax calculation, tax documents, duty, customs procedure or customs debt and many other terms that are needed to clarify the subject are explained here. The most common types and types of import and export of goods are analysed here as well. They include for example import and export by the taxpayer or non- taxpayer, the temporary importation procedure, the importation of goods with the installation, the export of goods brokered by other purchasers or the export of goods by a taxpayer in another member state. Most of these import and export modes are then demonstrated in case studies. Emphasis is placed on the process of legislative changes. The most common problems encountered in practice are explained here.