Vývoj sazeb daně z přidané hodnoty v zemích EU

This bachalor thesis provides the evolution of value added tax in member states of European Union. The aim is to describe how the rates of value added tax were evoluting in the countries which are member states in the European Union and assess whether all member states comply with EU legislation and indicate the permitted exceptions. Introduction is focused on the development of value added tax and its implementation in the tax system of the founding countries of the EU. Subsequently I describe the evolution of standard and reduced rates. The thesis concludes with a comparison of the evolution of the rates of VAT in the founded country and new joined countries. This comparison is showing that the founding countries have more permitted exceptions than the countries which joined later.