Uplatňování DPH při obchodování se zbožím v rámci Evropské unie

Abstract

The subject of this thesis is to analyze both theoretical and practical aspects of the application of VAT on the trading of goods within the European Union. Thesis is compiled so that it can be used as a guide or study material. The theoretical part explains the breakdown of taxes in the Czech Republic and their changes in relation to the changes of the Civil Code in force on January 1st 2014. Then there is explanation of the process of harmonizing VAT, VIES verification system and judicates of the Court of Justice of the EU to the issues of VAT. Part of this chapter is to explain the basic concepts used by the VAT Act. The third chapter analyzes the process of supply and acquisition of goods from other Member States in the different situations that may arise. Also three-way trade is analyzed in all positions in which the payer may encounter. In the practical part are modeled practical examples of fictitious business corporation. It explains the nature of the tax return, recapitulative statement and Intrastat system. At the end of the practical part are proposals for better comprehensibility and clarity of the law.