Uplatnění DPH u dodaní zboží mezi členskými staty EU a zeměmi třetího světa

Bc. Katarína Richnavská

Bachelor's thesis

Putting VAT into effect upon delivery goods between member states of EU and countries of Third World.

Abstract:

Náplňou práce je vysvetlenie procesu zdaňovania v Českej republike objasnenie daňového systému Českej republiky, definovanie dane z pridanej hodnoty a priblíženie fungovania uplatňovania DPH. Pri samotnom uplatňovaní DPH som sa zamerala na jednej strane na uplatňovanie DPH medzi členskými štátmi EÚ a na strane druhej medzi krajinami tretieho sveta, teda krajinami ktoré do EÚ nepatria. Pre lepšie pochopenie procesov, ktoré v danom systéme nastávajú a povinností ktoré z týchto procesov vyplývajú pre niektoré osoby, som uviedla názorné príklady.

Abstract:

Topic of work is explain the process of taxation in the Czech Republic, clarify the tax system of the Czech Republic, the definition of value added tax and bring the operation of the application of VAT. In the implementation of VAT, I focused on the one side, the application of VAT between EU Member States and other countries of the third world, countries that do not belong to the EU. To better understand the processes that occur in the system and the obligations arising from these processes for some people, I selected simply examples.

Keywords

DPH, daňový systém ČR, intrakomunitárne plnenie

Language used: Czech

Date on which the thesis was submitted / produced: 6. 5. 2010

Thesis defence

• Date of defence: 3. 6. 2010
• Supervisor: Ing. František Sejkora, Ph.D.

University of Pardubice

Faculty of Economics and Administration

Bachelor programme / field:
Economics and Management / Enterprise Management