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National Repository of Grey Literature

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Trader’s Application for a Refund VAT from EU Countries Moravec, Petr ; Penka, Miroslav (referee) ; Kopřiva, Jan (advisor) The bachelor‘s thesis considers harmonization of value added tax in the European Community. It targets the refundation of VAT. The thesis analyses influence of communitary law on national law and the diferences between legislations of individual states. Issue of the thesis is describe conditions and examination of the claim to refundation. It describes whole procedure of tax subjects in the proces of refundation from the states of European Union. Detailed record

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