Změny sazeb DPH a jejich dopad na vybraného poskytovatele restauračních služeb

Abstract

The work deals with value-added taxes. It describes the reasons for the introduction of value added tax from the perspective of European Union legislation. Part of the work is focused on the interpretation of the relevant Council directives. The rate of tax in the Czech Republic, and their applications in hospitality services. There is also described the issue of introduction of electronic records of sales. The work also describes the development of VAT rates.