Uplatňování DPH při pořízení a přepravě zboží v rámci EU

Abstract

The diploma paper focuses on value added tax characteristics in the European Union . The document includes predominantly the theoretical description of basic value added tax principles. The application part includes various detail examples explaining reverse charge mechanismus and other principles of value added tax determination. Particular examples include of a problem description and a problem solution based on appropriate legislative regulations. It also deals with the report for intrastate and with data catering for the statistical analysis of trading between EU member states.