Aplikace daně z přidané hodnoty a celních předpisů při dovozu a vývozu zboží

Abstract

The thesis focuses on the basic principles and practices of value added tax on import and export among third countries. Taken into consideration, there is also the view of the customs regulations. Finally, I analyze the process in a particular company with which we work, where I selected purchases (import) of goods from Japan, and then analyzed the evolution of the exemption of export from 2008 to the present, then I looked at sales (export) in Norway.