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VAT Refund from EU Countries
Doskočilová, Veronika ; Beneš, Václav (referee) ; Kopřiva, Jan (advisor)
The bachelor's thesis focuses on the issue of processing the application for VAT refund for fuel in the selected company. Another pillar of the work is to address the decision-making process of purchasing fuel in selected EU countries, taking into account VAT Refund Institute. All outputs of the thesis are applied to real problems in the selected firm and serves for its use.
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Refund Analysis VAT for Company UNIOB spol. s r.o.
Smutný, Nikola ; Mráčková, Ludmila (referee) ; Kopřiva, Jan (advisor)
The bachelor‘s thesis considers harmonization of value added tax in the European Community and third countries. The thesis analyze the real and model situation. The output is optimal refundation of VAT. The thesis is resolving specific company UNIOB L.L.C. It’s optimization whole procedure of tax subjects in the proces of refundation and payment to the other states.
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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.
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Characteristic stance of United Kingdom of Great Britain and Northern Ireland in EU illustrated on the example of British rebate
Brožová, Lucie ; Rovná, Lenka (advisor) ; Urban, Luděk (referee)
This thesis deals with the problem of British attitude towards European integration. The relationship between the United Kingdom and the European Union is described via the existence of a phenomenon of British European budget rebate. The budget rebate is a British reduction in price of the cost of contribution annually sent to the common European Union's budget. It was won by the Prime Minister Margaret Thatcher in Fontainebleau Summit in 1984. The main reason for giving Great Britain this privilege was the fact that the UK was one of the biggest net contributor to the budget. On the other hand, the UK received too little from the budget because it had only a small agricultural sector. The European budget was aimed primarily for subsidising the European farmers. The UK's annual VAT-based contribution to the European budget is reduced according to a formula first set out in the Fontainebleau Agreement. This reduction is equal to 66 % of the difference between what the UK pay for the EC budget and the receipts, which the UK gets back. But, the rebate applies only as for spending within the EU and the British contribution is calculated as if the budget were financed only by VAT. The European Commission is responsible for determining and calculating the amount of the UK's abatement. It is generally calculated...
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Characteristic stance of United Kingdom of Great Britain and Northern Ireland in EU illustrated on the example of British rebate
Brožová, Lucie ; Rovná, Lenka (advisor) ; Urban, Luděk (referee)
This thesis deals with the problem of British attitude towards European integration. The relationship between the United Kingdom and the European Union is described via the existence of a phenomenon of British European budget rebate. The budget rebate is a British reduction in price of the cost of contribution annually sent to the common European Union's budget. It was won by the Prime Minister Margaret Thatcher in Fontainebleau Summit in 1984. The main reason for giving Great Britain this privilege was the fact that the UK was one of the biggest net contributor to the budget. On the other hand, the UK received too little from the budget because it had only a small agricultural sector. The European budget was aimed primarily for subsidising the European farmers. The UK's annual VAT-based contribution to the European budget is reduced according to a formula first set out in the Fontainebleau Agreement. This reduction is equal to 66 % of the difference between what the UK pay for the EC budget and the receipts, which the UK gets back. But, the rebate applies only as for spending within the EU and the British contribution is calculated as if the budget were financed only by VAT. The European Commission is responsible for determining and calculating the amount of the UK's abatement. It is generally calculated...
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Problematika refundace daní a poplatků v mezinárodní dopravě
Kreps, Miloš
The main theme of the bachelor thesis is a refund of tax and fees regarding the buying of goods and services in the European Union countries from the view of the Czech transporters with the place of business in the Czech Republic. The aim of this thesis is to document and evaluate current situation of tax refund, in case of detection of imperfections to devise own method of solution to simplify or streamline this issue. Two possible options of this refund with effort to find the reasons for using one of them are also compared. Individual results are achieved by using analysis and comparison of the information, which were obtained from the book and internet sources in the theoretical part of thesis, as well as the information obtained from two questionnaires, which were sent to transporters and specialized companies that offer this refund. The issue of the whole tax refund process with proposals of its improvements is evaluated in final parts based on all these details.
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VAT Refund from EU Countries
Doskočilová, Veronika ; Beneš, Václav (referee) ; Kopřiva, Jan (advisor)
The bachelor's thesis focuses on the issue of processing the application for VAT refund for fuel in the selected company. Another pillar of the work is to address the decision-making process of purchasing fuel in selected EU countries, taking into account VAT Refund Institute. All outputs of the thesis are applied to real problems in the selected firm and serves for its use.
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Refund Analysis VAT for Company UNIOB spol. s r.o.
Smutný, Nikola ; Mráčková, Ludmila (referee) ; Kopřiva, Jan (advisor)
The bachelor‘s thesis considers harmonization of value added tax in the European Community and third countries. The thesis analyze the real and model situation. The output is optimal refundation of VAT. The thesis is resolving specific company UNIOB L.L.C. It’s optimization whole procedure of tax subjects in the proces of refundation and payment to the other states.
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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.
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