| Abstract [eng] |
First of all, in this master work “Legal regulation of the Value Added Tax in the Eu” there are briefly described legal instruments which are used in EU for legal regulation of VAT. Purpose and effect of these instruments concerning legal regulation of the VAT in EU are discussed. The main purpose of this work is to analyze the process of harmonization of VAT, history of this process, and results. Further evaluation of legal regulation of VAT would not be possible without analyzing VAT harmonization. Mostly, attention is paid to very important result of harmonization – Council Directive 2006/112/EC on the common system of value added tax, which is a new edition of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment. This directive is analyzed in the context of case-law of the European Court of Justice. Territorial scope, taxable persons, taxable transactions, place of taxable transactions, e-commerce concerning place of transaction, chargeable event and chargeability of taxable amount, rates, and deductions are the aspects analyzed. Special attention is paid to analysis of derogations, VAT fraud problem, and cooperation of EU member states in regulation of VAT administration process. Area of this work is defined by mentioned aspects. The tendencies of VAT legal regulations and the strategy of VAT harmonization are described. The relation between rules regulating fraud problems and prevention and member states cooperation rules are analyzed as well. Derogation rules are considered as regulation which has its positive and negative sides. The law acts of member states are analyzed only in the context of case-law, because the main analyzing area in this work is EU regulation with using its legal instruments, but not the law in separate EU countries. However annex contains information about VAT rates in all EU countries. The legal regulation of the VAT is analyzed as mentioned. Some problems are pointed out and there is presented authors opinion about some of them. Sources used in this work – the Sixth VAT directive, B. Terra., P. Wattel „European Tax Law“, case-law of European Court of Justice, some preparatory documents of EU institutions and other. |
