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Value Added Tax in International Trade in Goods
Tomíček, Milan ; Karfíková, Marie (advisor) ; Boháč, Radim (referee) ; Radvan, Michal (referee)
The dissertation is dedicated to application of value added tax to an international trade in goods while it focuses on so called intra-Community supplies between EU member states. It focuses also on the extent to which the transitional VAT system is applicable in terms of European single market. The aim of the dissertation was to map existing and possible future development of the VAT system in the area of the intra-Community supplies and its legal framework. The primarily task was to analyze relevant legislation (first Directive 2006/112/EC and Act No. 235/2004 Coll., about the value added tax, as amended) taking into account case law of Court of Justice of EU and national courts of individual EU member states, including the application of the results of analysis on specific selected transactions. A fundamental question seems to be how to prove a fulfillment of conditions for application of the VAT exemption on delivering goods to another EU member state. The condition which appears to be most risky is that the supplier is obliged to prove that the goods left the national territory, especially in a situation where the actual transport is arranged by the customer and the supplier must largely rely on the information that he receives from the customer. The position of the supplier is complicated by...

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3 Tomíček, Martin
1 Tomíček, Matěj
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