| Popis: |
With respect to joining the European Union, the Czech Republic as a member state had to modify its tax system in accordance with the principles set by the legal system of the European Community. One of these fields which this change has affected was the system of value added tax administered within the EU market and also outside of it. The objective of my Bachelor Thesis is the application of basic rules for exchange of goods and providing services within the European Union in business realationship with foreigners from the third countries. All is shown on the example of a particular company. The thesis describes basic rules for exchange of goods within the European Union and in business relationship with foreigners from the third countries. Theoretical part shows solutions and examples of the application of the Act on Value Added Tax and relevant regulations |
