Aplikace zákona o dani z přidané hodnoty na problematiku poskytování vybraných služeb

Abstract

The objective of the bachelor’s thesis is to apply Act No. 235/2004 Coll. on value added tax, as amended, to the provision of selected services between the European Union member states, and point to changes in the Czech body of laws resulting from the implementation of Council Directive 2008/8/EC. The changes in question that occurred in 2010 as compared with the preceding calendar year are demonstrated primarily on the method of determining the place of performance for supplied and accepted services, and determining entities that become liable to file a tax return and pay tax to the tax administrator. The first part of the thesis defines concepts such as tax, tax function and tax principles. In addition, tax classification is described from many different points of view. Then the tax system of the Czech Republic is described. Given the main focus of the thesis, the value added tax is defined in detail, and the other taxes are characterised briefly. The second part of the thesis focuses on tax harmonisation and coordination, and European Community agencies active in the tax policy area are also mentioned. Emphasis is put primarily on added value harmonisation through regulations, directives and jurisdiction of the European Court of Justice. Rules for determining the place of performance and the entity liable to file a tax return and pay tax before and after the amendment are demonstrated in the third part of the thesis on a fictitious tax payer with specific examples showing changes introduced by the amendment, and the way these changes reflect in the tax payer’s tax liability.