Elizaveta Shmeleva

Diplomová práce

Application of VAT on intracommunity supplies of goods and services and its potential improvements

Application of VAT on intracommunity supplies of goods and services and its potential improvements
Anotace:
The creation of the single market in the European Union facilitated the process of trade among the Member States, however, it brought the opportunity for the participants of trade market to find ways to avoid Value-Added Tax on intra-community transactions. This issue makes the government doubt the reliability of the current VAT system in EU as the gap between the VAT expect and actual revenue, nowadays …více
Abstract:
The creation of the single market in the European Union facilitated the process of trade among the Member States, however, it brought the opportunity for the participants of trade market to find ways to avoid Value-Added Tax on intra-community transactions. This issue makes the government doubt the reliability of the current VAT system in EU as the gap between the VAT expect and actual revenue, nowadays …více
 
 
Jazyk práce: angličtina
Datum vytvoření / odevzdání či podání práce: 17. 10. 2018

Obhajoba závěrečné práce

  • Obhajoba proběhla 11. 6. 2019
  • Vedoucí: Hana Zídková
  • Oponent: Jana Tepperová

Citační záznam

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Instituce archivující a zpřístupňující práci: Vysoká škola ekonomická v Praze
http://www.vse.cz/vskp/eid/77693