Profese daňového poradce ve vybraných zemích EU

The goal of this diploma thesis is provide a basic overview about conditions which has to be met for providing of tax advisory in selected countries of the European Union. The first part contains information about legislation of European Union which has significant influence on the tax advisory. The European legislation is followed by a description of the regulation of the profession of tax advisor and tax advisory in the Czech Republic, including a description of the Chamber of Tax Advisers of the Czech Republic. The last part of the diploma thesis, based on the questionnaire survey, is the comparison of the situation and regulation of the tax adviser profession in selected countries of the European Union. After comparing the situation in individual member states, the principles of regulation in selected European Union countries are described and a description of the facts and conditions that must be accepted when a foreign entity decides to provide tax advisory in that member country.