National Repository of Grey Literature 13 records found  previous11 - 13  jump to record: Search took 0.01 seconds. 
VAT in chain transactions
Hakrová, Šárka ; Čapek, Jan (advisor) ; Vančurová, Alena (referee)
The aim of this thesis is to summarize and analyze the April amendment to the Czech law 235/2004, Sb. about the Value Added Tax which introduces two new instruments in fighting against tax evasions. After the introduction follows the chapter which describes applying the VAT in so-called chain transactions, tax evasions connected with these transactions and the problems with right to deduct the input VAT in the standard mode of the VAT. The third chapter analyzes the related cases of The Court of Justice of the European Union -- Optigen and Axel Kittel. The fourth chapter is crucial -- it analyzes the liability for unpaid tax and shifting the application of the tax ("reverse charge") which is introduced by April amendment. In the fifth chapter I analyze the application of generalized reverse charge to all transactions and the conclusion is summarizing whole thesis and evaluating effectiveness of the two new instruments in fighting against tax evasions.
Tax incidence of submission and elimination villa from business property
Bartáková, Jitka ; Svátková, Slavomíra (advisor)
This final work value tax incidence of enterprice in family house. This work aims to individual income tax and VAT on model example.

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