Uplatňování DPH při poskytování restauračních služeb

Abstract

Through this Bachelor Thesis we are acquainted with all about the VAT law and about the basic concept of VAT rates. There is described the harmonization of VAT in our country, from input The Czech Republic to The European Union /EU/, and its development, from the begining of reforms in taxes and VAT, until now. It is shown in one particular study, which was created by team of professionals experts „Copenhagen Economics“ , about reduced VAT rates apllied to goods and services in Member Countries EU. In the practical part is analyzed the classification of economic activities according to CZ-NACE. Was drawn up the concrete real example of VAT payments on Golis, et.al. Co., company, which is employed in this activity. Is highlighted the diversity of VAT rates in the EU in the hotel and restaurant activities and is compared period between 2008 – 2012. In this work is also analyzed the differences in VAT rates in this branch in The Czech Republic and is pointed to differences with other states of EU.