The aim of this thesis is to explain the issue of value added tax, its general principles, the right to deduct value added tax and subsequently explain the impact of this tax in accounting, including the difference between accounting and tax documents. This thesis deals with exemptions from value added tax, supply and purchase of goods from another Member State, providing services and export and import of goods. This thesis presents several judgments of the European Court of Justice in the field of value added tax.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:151502 |
| Date | January 2012 |
| Creators | Červenková, Jana |
| Contributors | Müllerová, Libuše, Molín, Jan |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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