Aspekty uplatňování DPH při poskytování služeb v rámci Evropské unie

Abstract

The diploma thesis deals with the issue of Value Added Tax in the intra-community services.

The theoretical part is examined in detail the issue of classification of Value Added feature, the theoretical foundations. Follows the classification of VAT in the Czech legislation, the development of VAT in relation to European Union law. Below is a description of the harmonization process is outlined and planned developments.

The last part compares the legislative changes in the cross-border provision of services between EU member states, 2008, 2009, 2010. Are analyzed taxpayer obligations resulting from the impact of legislative changes in each year. Determination of destinations and state taxation is made on practical examples in the years 2009 and 2010, everything is processed until the final result for the Czech payer of value added tax.