| Abstract [eng] |
This master thesis analyzes the VAT taxation of services in the European Union. VAT is the most important of the indirect taxes, since the funds received from service taxation make up a significant part of each country budget. The first part of this work reveals the concept of service taxation in the European Union. In order to analyze VAT taxation in the community, first of all it is examined which services should be taxed. In addition, important attention is paid to the definition of a taxable person, as well as the concept of service provisions, in the case when services are provided to persons with different status. The first examines the definition of applicable tariffs, on the basis of which it can be concluded that the members of the EU have a limited freedom of discretion in terms of taxation of services and application of reduced VAT rates. Also, the first part discusses the main EU legal act regulating VAT taxation of services, Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax. In the second part of the work, the most significant attention is paid to the examination of the provisions of taxation of special services specified in the Directive mentioned above. Special regulatory provisions apply to the taxation of such services as the provision of catering and food and beverage services, the provision of brokerage services, the provision of vehicle rental services, transportation services and the provision of services in the digital eletronic space. Taking into account the analysis of the supply of the aforementioned services, it can be concluded that the taxation of the provision of transportation of goods services and the provision of electronic services is the most complicated. The examination of the regulation of special provisions and the analysis of court practice is the most significant part of the work, taking into account the examination of the determination of the place of taxation of the service, which depends on many circumstances. For example, from the status of the parties to the transaction itsleft, their place of establishment and other circumstances. It can be concluded that the VAT taxation of services in the European Union must be regulated in detailed manner in order to achieve the EU's goal of free movement of services within the community, taking into account the fact that the taxation of services and the formation of new practices require constant updating of the regulation of VAT taxation of services. |
