Aplikace DPH v mezinárodní přepravě

Abstract

Work is focused on the implementation of value added tax on international road transport in relation to amendments of the amended provisions of the Act. Of these changes,the work primarily focuses on the newly established position of supply of transport services, on the purchase of new means of transport, on the short- and long-term rental of means of transport. The next part of the work aims to evaluate the newly revised system of tax refund received from the accepted performance of other Member States with the previous system of tax refund mainly through representative bodies.