| Abstract [eng] |
The Master’s Thesis provides a legal analysis of the main elements of VAT, as regulated in European Union legislation, points out regulatory challenges in this regard, and draws appropriate conclusions with the directions for improvement. The first chapter focuses on the preconditions for VAT regulation in EU legal acts by discussing the essence of the VAT and its importance and the reasons for its appearance in EU law, by examining the system of legal sources containing VAT provisions, as well as by canvassing the historical development of the VAT regulation in the EU.. The second chapter elaborates on individual VAT elements, such as the object of VAT, taxable persons, the place of taxation, the taxable amount and tariffs. The third chapter is dedicated to a legal analysis of deduction, as the main principle of EU VAT system, and problems related with abuse of the VAT and the fraud. |
