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Transposition and Implementation of selected Provisions of EU Legislation on Value Added Tax in the Czech Law
Houdek, Leoš ; Hajdíková, Taťána (advisor) ; Paikert, Ota (referee)
This thesis contains analysis of selected provisions of the European and Czech legislation on value added tax, with attention to a specific role of invoices in VAT mechanism. The purpose of this thesis is an evaluation of the quality of transposition and implementation of the European law to the Czech legislation and analysis of selected rules and their effect on economic practice. The outcome of this thesis is a proposal of specific amendments to analyzed provisions of both European and Czech VAT law in order to secure businesses' burdens reduction and effective tax collection.
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Value added tax in accounting
Červenková, Jana ; Müllerová, Libuše (advisor) ; Molín, Jan (referee)
The aim of this thesis is to explain the issue of value added tax, its general principles, the right to deduct value added tax and subsequently explain the impact of this tax in accounting, including the difference between accounting and tax documents. This thesis deals with exemptions from value added tax, supply and purchase of goods from another Member State, providing services and export and import of goods. This thesis presents several judgments of the European Court of Justice in the field of value added tax.
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