Pořízení a dodání nových a ojetých dopravních prostředků z pohledu DPH

Abstract

My Bachelor’s thesis analyses the law about Value Added Tax (VAT), which had to be brought in harmony with legal regulations of the European Union when the Czech Republic joined the European Community . The thesis focuses especially on solving the problems with exerting VAT of new and used cars, both in terms of acquisition from European Union to the Czech Republic with the subsequent sale within the inland and also in terms supply of these means of transport from Czech Republic to European Union countries. An important aspect is to determine whether supply or Acquisition is since the tax payer or to non-payer , because this fact has an important impact on the tax liability of the payer. Calculations and solutions in this part were granted by a company KMS auto s.r.o., which is a car shop which deals with this problem.