The eighth edition includes changes effective from 1 April 2019. This unique publication provides a comprehensive explanation of the relatively complex issue of transport of goods carried out in different directions by Czech carriers, carriers from other Member States and foreign carriers from the Czech Republic to other EU Member States and abroad and vice versa. Including transport-related services and services directly linked to imports and exports. Special attention is paid to the activities of freight forwarding and logistics companies. The interpretation in the book also includes services for which the subject of performance is means of transport (e.g. repairs and leases of means of transport, the business of car dealers and the rights and obligations of importers and exporters who carry out transport or procure it from other companies).
In this comprehensive publication, the interpretation of VAT application is extended to accounting with an explanation of different approaches in accounting and according to the VAT Act, e.g. currency conversion, time of taxable transaction, etc.
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