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National Repository of Grey Literature

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Analýza zdaňování osobních a nákladních automobilů z pohledu daně z přidané hodnoty Mináriková, Eliška ; Svátková, Slavomíra (advisor) Bakalářská práce se zabývá problematikou daně z přidané hodnoty, a to konkrétně aplikací daně z přidané hodnoty při pořízení osobního a nákladního automobilu. V první části práce je věnována pozornost objasnění základních pojmů. Dále jsou jednotlivé způsoby pořízení osobního a nákladního automobilu v prostřední části bakalářské práce popsány a doplněny ilustrativními příklady. Jedná se o problémové okruhy aplikace daně z přidané hodnoty při pořízení osobního a nákladního automobilu v České republice a z jiného členského státu Společenství. Zaměřila jsem se jak na osobní a nákladní automobily, které splňují definici nového dopravního prostředku, tak i na ty, které tuto definici nesplňují. Zjištěné poznatky jsou shrnuty v poslední části bakalářské práce. Detailed record

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