Poskytování služeb v rámci EU z pohledu DPH
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Jiříčková, Markéta
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
Summary
The main goal of my bachelor dissertation is to cover the issues of VAT on the field of services supplied within the European Union.
The first part of my dissertation covers the most important definitions of the Value Added Tax Act, No. 235/2004 Coll. as amended. The second part covers the harmonization of Czech VAT legislation with legislation of the European Community. There are all important EC directives listed in sequence.
The main part of the dissertation compares the changes between the years 2009 and 2010 with the main stress to the place of performance of the services.
Description
Import 29/09/2010
Subject(s)
Invoice, Tax return, VAT (Value Added Tax), The European Community, The European Union, EU Comission, Place of performance, Council of European Union, Rate of tax, Directive, Base of a tax, VAT law