Aplikace daně z přidané hodnoty při dovozu a vývozu zboží

Abstract

The diploma thesis analyzes the issue of Value Added Tax in import and export of goods. The aim is to characterize the Value Added Tax in Czech Republic, to bring the issue of the import and export of goods, define the procedure for the application of Value Added Tax in certain areas and practically explain the issue to some representative cases. This thesis should serve as a guide for taxpayers who choose to engage in import and export of goods internationally. It should also serve the general public if they should like to get acquainted with the issue of the import and export of goods. It also discussed the issue of INCOTERMS 2010 and free warehouses.