Daň z přidané hodnoty z pohledu českého a komunitárního práva

• Main Author: Majerčíková, Andrea
• Other Authors: Boháč, Radim
• Format: Dissertation
• Language: Slovak
• Published: 2010
• Online Access: http://www.nusl.cz/ntk/nusl-280446

Value Added Tax in Czech and EU Tax Law As the main topic of my thesis I have chosen the regulation of Value Added Tax (hereinafter referred to as "VAT"), both at the level of the European Union as well as in Czech national law. This question which is still widely discussed across the European Union and its Member States, I consider to be an always actual topic, especially because the legislation regulating it changes constantly. Moreover, it can have strong positive but also negatives impacts on national economy of the Member States and on economic situation of individuals. However, despite the fact that Czech Republic is a member of the European Union for nearly seven years, individual taxpayers as well as Czech tax authorities' clerks are very often unaware of the influence of the EU tax law on Czech national legislation. Therefore, the aim of this paper is to confront current Czech VAT Act with the legislation formed by institutions of the European Union. For this purpose I have used the comparative legal method. In relation to what is going on in the respective area, the second part of this paper represents an attempt to analyze the functioning of the reverse-charge mechanism in the framework of the Single Common Market of the European Union, whereas the focus of this part lies in the description of...