DPH a účtování - přeprava, dovoz, vývoz, služby – Galočík Svatopluk (2019)

The eighth edition includes changes effective from April 1, 2019. This unique publication comprehensively explains the relatively complex issues of transportation carried out in various directions of goods transported by Czech carriers, carriers from other member states, and foreign carriers from the domestic market to other EU member states and abroad, and vice versa. Including services related to transportation and services directly tied to imports and exports. Special attention is given to the activities of forwarding and logistics companies. The interpretation in the book also includes services whose subject of performance is means of transport (e.g., repairs and rentals of transport vehicles, the business of car dealerships, and the rights and obligations of importers and exporters who carry out transportation or arrange it with other companies). In this comprehensively conceived publication, the interpretation of the issues of VAT application is expanded to include accounting with explanations of different approaches in accounting and according to the VAT law, e.g., in currency conversion, the moment of taxable performance, etc.