| Abstract [eng] |
The 0% VAT Rate: Application, Evaluation This Master Thesis analyzes the 0 % VAT rate, evaluates the application of this rate in practice, as well as arising issues and problems. This Master Thesis focuses exclusively on the 0 % VAT rate provided for in Paragraph 1 of Article 49 of the Law on VAT, i.e. when goods are supplied to another EU Member State, i.e. inside EU, and on the exemptions related to the supply of goods referred to in Paragraph 1 of Article 138 of the VAT Directive. The first chapter of the Master Thesis distinguishes and contains the analysis of the three main material conditions (requirements) for the application of the 0 % VAT rate on goods supplied to another EU Member State, which are specified in the case-law: (1) transfer of the right to dispose of the goods as owner to the acquirer; (2) the goods, which are the subject of the supply, shall be physically exported from the Member State of the supplier; (3) the VAT payer supplies the goods to another taxable person, or a non-taxable person legal person acting as such, i.e. to the VAT payer, in the territory of another Member State. In order for the VAT payer to tax the supply of goods to another EU Member State applying 0 % VAT rate, a set of the aforementioned cumulative conditions is necessary, therefore, each condition and its basic elements are analyzed in detail in the Master Thesis. Both the VAT Directive and the Law on VAT do not specify what evidence (documents) the taxable person shall have, there is also no requirements for the evidence (documents), therefore, the second chapter of the Master Thesis identifies the evidence of the justification of the application of the 0 % VAT rate, which the taxable person may submit. The Master Thesis contains the detailed analysis of the evidences that can justify the existence of each condition, which is necessary for the application of the 0 % VAT rate. |
