Place of business in tax laws

This work aims at the problems of the place of business in tax laws, and it is divided into three parts. At the beginning this place of business is defined out of point of commercial law, in the first place out of point of the VAT law and the law of income tax with mentioning European court yard juridicature and international contracts about prevention of double taxation. Another part of this work deals with limitation of criteria and analysis of parameters important for establishing a place of business out of point of the VAT law and permanent place of business out of point of the income tax law. The last part focuses on comparison between the place of business and permanent place of business according to the chosen criteria. There is also summary concerning the establishment of the place of business out of point of two taxes and their impact on reality