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Value Added Tax Refund

By Kateřina Mandovcová


This thesis concerns the reimbursement of v.a.t. taxes from abroad. It also explains the basic terms in these fields and how the inner structure is divided to, which should help by getting a theoretical overview of the whole issue of v.a.t. taxes. In details, it explores and compares the new v.a.t. reimbursement system introduced in the Czech Republic with the Dutch system. Here I'm trying to find practical consequences of each change made to the system in the field of refunding v.a.t. from abroad, since it's been introduced in 01.01.2010

Topics: směrnice; daně; taxes; daňový portál; vallue added tax refund; tax portal; council directive; vracení DPH
Publisher: Vysoké učení technické v Brně. Fakulta podnikatelská
Year: 2011
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