Vliv judikatury Evropského soudního dvora na intrakomunitární plnění

Abstract

In the tax practice the issue of chain stores in the European Union is often considered to be unclear because using the law on value added tax (as well VAT) and directives of the Council of the European Union can not be determined the taxation regime of these transactions and therefore the thesis on this topic was written. In the first theoretical part of the thesis the basic terms relating to VAT are explained and harmonization instruments of VAT are described. In the second connecting part intra - community supply is defined including conditions for the possibility of granting exemptions with deductibility of VAT on the supply of goods to another Member State. In the practical part of the thesis the case law of the Court of Justice of the European Union (C-245/04 EMAG Handel Oder OHG and C-430/09 Euro Tyre Holding BV) and the provisions of law no. 235/2004 Coll., on VAT, in force since 1. 1st 2015 are applied in accordance with the determination of the correct taxation regime of real intra-community transactions of the company named ABC Ltd. including chain stores. The impact of case law of the Court of Justice of the European Union on the intra - community supply is evaluated as relevant and not excludable.