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Selected Specific Issue VAT Intra-community Businesses
Kočařík, David ; Kubant, Michal (referee) ; Svirák, Pavel (advisor)
The bachelor's thesis focuses on the issue of VAT in intra-community trades. Main pillar of the whole thesis is suggestion of solution for businesses operations process, between domestic company and economic subjects from EU countries. This way has been created the manual, which use legal provisions in practical examples, determines when are or aren´t intra-community transactions exempt from VAT and shows particular examples of VAT payments.
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Value added tax from the point of view of Czech and European law
Micková, Michaela ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
1 Value added tax from the perspective of Czech and European law Abstract The Value Added Tax (hereinafter referred to as "VAT") is a general consumption tax assessed on the value added to goods and services. Since it applies to almost all goods and services which are sold and bought in the EU, it can be considered the most important indirect tax. Historically, it was introduced in order to replace sales tax and avoid the cascade effect of it. VAT is the first harmonised tax in the EU. The basic framework for EU VAT was introduced in the Sixth Directive 77/388/EC which was subsequently replaced by its "recast" - Directive 2006/112/EC. All member states' legislation must therefore comply with the provisions of the VAT Directive. Although the name of my thesis is "Value Added Tax from the perspective of Czech and European law", this area of law is so wide that it was necessary to focus on a specific topic. The main purpose of the thesis is to analyse the functioning of VAT in respect of intra Community acquisition of goods. Since VAT is the first harmonised tax in the EU and the European legislation is very important and influences the national legislation on VAT, I focused the thesis on intra Community trade. The original aim of the common VAT system was to apply the origin principle which means that the tax...
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Value added tax from the point of view of Czech and European law
Micková, Michaela ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
1 Value added tax from the perspective of Czech and European law Abstract The Value Added Tax (hereinafter referred to as "VAT") is a general consumption tax assessed on the value added to goods and services. Since it applies to almost all goods and services which are sold and bought in the EU, it can be considered the most important indirect tax. Historically, it was introduced in order to replace sales tax and avoid the cascade effect of it. VAT is the first harmonised tax in the EU. The basic framework for EU VAT was introduced in the Sixth Directive 77/388/EC which was subsequently replaced by its "recast" - Directive 2006/112/EC. All member states' legislation must therefore comply with the provisions of the VAT Directive. Although the name of my thesis is "Value Added Tax from the perspective of Czech and European law", this area of law is so wide that it was necessary to focus on a specific topic. The main purpose of the thesis is to analyse the functioning of VAT in respect of intra Community acquisition of goods. Since VAT is the first harmonised tax in the EU and the European legislation is very important and influences the national legislation on VAT, I focused the thesis on intra Community trade. The original aim of the common VAT system was to apply the origin principle which means that the tax...
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Selected Specific Issue VAT Intra-community Businesses
Kočařík, David ; Kubant, Michal (referee) ; Svirák, Pavel (advisor)
The bachelor's thesis focuses on the issue of VAT in intra-community trades. Main pillar of the whole thesis is suggestion of solution for businesses operations process, between domestic company and economic subjects from EU countries. This way has been created the manual, which use legal provisions in practical examples, determines when are or aren´t intra-community transactions exempt from VAT and shows particular examples of VAT payments.
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Czech republic - Trade within the European Union
MÜLLEROVÁ, Michaela
The whole work was conceived to make reader acquainted with problems of intra-Community trade with orientation mainly to trading of Czech bussiness subjects after joining the Czech Republic the European Union. It should show how our country works from the beginning of its membership and what effects did the new legislation for international trade of the Czech Republic and Czech bussinessmen. I also wanted to point out the programmes, which the European Union is supporting the growth of bussiness sector with.
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