Daň z přidané hodnoty a obchodování se zbožím z Evropské unie

Abstract

The bachelor paper describes application of value added tax within the European Union. The main goal of this work is explanation of this issue theoretically and practically. The theoretical part is divided into two chapters. The first is focused on general characteristic and tax evolution. The second specifies intra-community supplies of goods and all necessary responsibilities that must be respected by a company which is trading in the European Union. In the practical part is applied the issue of VAT on company's transactions. It describes the requirements that the company must respect.