Aplikace DPH při poskytování služeb v rámci Evropské unie a vybraných třetích zemích

Abstract

This bachelor thesis on "Application of VAT at Supply of Services within the EU and the Selected Third Countries" describes the fundamental principles of the VAT not only in the Czech Republic, but also outside. The aim is to explain the practical functioning of the VAT at supply of services in the EU and third countries. In the theoretical part is described in detail the Czech VAT. VAT legislation, the definition of taxpayers or the determination of the tax base. Further the content of the theoretical part is harmonization of VAT in EU and an overview of the tax system in Australia and Canada. In the practical part is explained on the examples the application of VAT on the provision of services in EU, in Australia and in Canada.