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National Repository of Grey Literature

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Analýza možností uplatnění snížené sazby DPH u staveb bytové výstavby v ČR a vybraných členských státech EU Veselá, Eva ; Svátková, Slavomíra (advisor) Cílem této práce bylo zjistit rozsah, v jakém uplatňují vybrané státy sníženou sazbu na bytovou výstavbu. Základní pravidla pro možnost uplatnění snížené sazby DPH stanovuje směrnice Rady 2006/112/ES. Jednotlivé státy využívají těchto možností v různém rozsahu. Některé státy mají navíc výjimky na uplatnění snížené sazby DPH u prodeje a nové bytové výstavby. V porovnávaných státech je v největší míře využita možnost uplatnit sníženou sazbu na renovace, rekonstrukce a opravy nesociálního bydlení. Nejvíce možností mají v rámci směrnice Polsko, Itálie a Španělsko a v největším rozsahu je použita snížená sazba na bytovou výstavbu v České republice a Polsku. Detailed record

National Repository of Grey Literature : 11 records found   11 - 11  jump to record:

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