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National Repository of Grey Literature 3 records found  Search took 0.01 seconds. 
Úprava odpočtu DPH podle § 78 zákona o dani z přidané hodnoty
 Bubeníková, Šárka
Bachelor thesis deals with the problem which is connected with VAT deduction adjustment. In 2011 the amendment to the Law on VAT was approved, which the whole mechanism changed. In the first part of the work the basic terms are analysed and then the changes, which are related to VAT deduction, coefficients and finally VAT deduction adjustment, are described. During the working on this part of the work the existing problematic parts are drafted. In the second part of the work the changes are applied to the practical example. In the final phase the tax effects of changes towards to subjects of the VAT system will be evaluated. The possible solutions of problems are suggested and also the procedure, which helps to do VAT deduction adjustment the right way.
Detailed record
Uplatňování DPH při dodání a nájmu nemovitých věcí
 Bubeníková, Šárka
Thesis deals with the evaluation of the impacts of the application of the taxation and exemption on the supply and letting of immovable property. In connection with VAT deduction, the thesis focuses on the correct determination of the proportional and reduction coefficients. The work also evaluates the effects of the application of the taxation and exemption on the reduction coefficient and the VAT deduction adjustment. It also contains an analysis of the impact of the Court of Justice of the EU's and Czech court's decisions on the application of VAT on the supply and letting of immovable property. Based on the impact assessment, the author puts forward recommendations for taxable persons.
Detailed record
Úprava odpočtu DPH podle § 78 zákona o dani z přidané hodnoty
 Bubeníková, Šárka
Bachelor thesis deals with the problem which is connected with VAT deduction adjustment. In 2011 the amendment to the Law on VAT was approved, which the whole mechanism changed. In the first part of the work the basic terms are analysed and then the changes, which are related to VAT deduction, coefficients and finally VAT deduction adjustment, are described. During the working on this part of the work the existing problematic parts are drafted. In the second part of the work the changes are applied to the practical example. In the final phase the tax effects of changes towards to subjects of the VAT system will be evaluated. The possible solutions of problems are suggested and also the procedure, which helps to do VAT deduction adjustment the right way.
Detailed record

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