National Repository of Grey Literature 1 records found  Search took 0.01 seconds. 
Application of excise tax on beer Staropramen Brewery, Inc.
Hejduková, Jitka ; Svátková, Slavomíra (advisor) ; Klazar, Stanislav (referee)
EMCS is an electronic systém which was introduced in the European Union to prevent tax evasion in the transportation of selected products under a conditional exemption. This new system is fully established as yet in practice in the transportation of selected products, and all taxpayers are obliged to deal with this. The work is in its first part focuses on the description of the system and the basic phenomena of transport related products selected. The second part examines the implementation of EMCS in practice and the various functions of the EMCS. The aim is to find out what advantages and disadvantages brought a new electronic system for monitoring and control of shipments of such products for a specific company that operates the transport of selected products.

Interested in being notified about new results for this query?
Subscribe to the RSS feed.