Detail kurzu
Application of VAT in Czech Republic with reference to current CZ and EU legislative scope
TSM, spol. s r.o.
Popis kurzu
Cílová skupina /target audience/: expatriate specialists
and CFO of subsidiaries established in Czech Republic
Cíl semináře /goal of seminar/: Application of VAT focused
on Czech VAT payers in line with current CZ and EU legislation with emphasize on
commercial sector
Seminar structure in main points:
- Scope of VAT act 235/2004 Coll., interaction with VAT EU directive
- Persons recognized in VAT act – section 6
- Liability to charge the tax in domestic transactions /supply the goods and
services/ – section 20, 20a, 21, 22 VAT act
- Qualifications for VAT deduction – section 72 – 78 VAT
- Role of VAT kontrol statement – section 101
- Exempted transactions without the right to deduction – section
51– 61
- Exempted transactions with the right to deduction – section
64 – 71
- VAT recapitulative statement /EC sales list/
- Intracommunitary supplies and purchases of goods – section 24, 25, 64
- Export and import – section 23, 66, 68, 69
- Intracommunitary and third country services
- Correction of taxable amount – section 42, 43
- Special areas – realties, work on movable asset, lease contracts
- Amendment of VAT act 2019
Obsah kurzu
Cílová skupina /target audience/: expatriate specialists
and CFO of subsidiaries established in Czech Republic
Cíl semináře /goal of seminar/: Application of VAT focused
on Czech VAT payers in line with current CZ and EU legislation with emphasize on
commercial sector
Seminar structure in main points:
- Scope of VAT act 235/2004 Coll., interaction with VAT EU directive
- Persons recognized in VAT act – section 6
- Liability to charge the tax in domestic transactions /supply the goods and
services/ – section 20, 20a, 21, 22 VAT act
- Qualifications for VAT deduction – section 72 – 78 VAT
- Role of VAT kontrol statement – section 101
- Exempted transactions without the right to deduction – section
51– 61
- Exempted transactions with the right to deduction – section
64 – 71
- VAT recapitulative statement /EC sales list/
- Intracommunitary supplies and purchases of goods – section 24, 25, 64
- Export and import – section 23, 66, 68, 69
- Intracommunitary and third country services
- Correction of taxable amount – section 42, 43
- Special areas – realties, work on movable asset, lease contracts
- Amendment of VAT act 2019
Cílová skupina
Veřejný kurz
Kontaktní osoba
Ing. Irena Spirová, LL.M
+420 517 333 699
info@tsmvyskov.cz
Hodnocení
Organizátor
Podobné kurzy
podle názvu a lokality