Režim přenesení daňové povinnosti u daně z přidané hodnoty

Abstract

The major point of the thesis is to clarify issues with reverse charge procedure and its own development in the Czech Republic by application of the theoretical knowledge to particular company and use it for analysis of real examples. To understand the concepts of working mechanism of reverse charge is in this thesis theoretically described and explained the value added tax. There is also discussed about harmonization of VAT within the European Union, carousel frauds and inspection report enaugurate as prevention of these frauds.