Aplikace daně z přidané hodnoty při obchodování se zbožím
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Veselková, Adéla
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
The theme of this thesis is the aplication of value added tax in trading of goods.
The bachelor thesis defines the theoretical significance of value added tax and it provides information about the procedures trading of goods in terms of value added tax. The thesis also includes the issues of system called Intrastat.
An integral part of this thesis is the application of value added tax in practical demonstrations of trading of goods within the European Union.
Description
Import 04/11/2015
Subject(s)
Development of value added tax, acquisition from another member state, import of goods, export of goods, Intrastat, summary report, calculation of tax, place of performance, tax certificates