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Domestic reverse-charge
Šaffková, Denisa ; Vítková, Jana (advisor) ; Zídková, Hana (referee)
This bachelor thesis is focusing on the domestic reverse-charge procedure in 2015 and its impact. Theoretical part describes the classic mode of value added taxation and the functioning of the tax collection by reverse-charge. The analytical part is devoted to legislation in Czech Republic and the European Union. The aim of this thesis is to describe changes which are due to amendment of VAT law no. 360/2014 Coll. And government regulations no. 361/2014 Coll. And no. 155/2015 Coll. To evaluate these changes were used questionnaires for providers of taxable supply, accounting and tax offices and tax administrator.

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