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Right to Deduct Charged VAT in the Case-law of the European Court of Justice and the Czech Supreme Courts
Procházka, Vojtěch ; Skoták, Vladimír (referee) ; Brychta, Karel (advisor)
This bachelor thesis is focused on the right to deduct charged VAT in case-law of Czech administrative courts and the European Court of Justice. Issues of limitation period, formal and substantive requirements and fraud regadring VAT deduction were analyzed and summarized. Suggestions and recommendations for taxable persons who deduct charged VAT are included.
Right to Deduct Charged VAT in the Case-law of the European Court of Justice and the Czech Supreme Courts
Procházka, Vojtěch ; Skoták, Vladimír (referee) ; Brychta, Karel (advisor)
This bachelor thesis is focused on the right to deduct charged VAT in case-law of Czech administrative courts and the European Court of Justice. Issues of limitation period, formal and substantive requirements and fraud regadring VAT deduction were analyzed and summarized. Suggestions and recommendations for taxable persons who deduct charged VAT are included.
Dopady poklesů ceny mléka na hospodaření podniku
Skoták, Vladimír
The aim of this bachelor thesis is to propose measures that has to be taken in order to cope with the negative effects of decreases in milk commodity prices on the firm economy. The thesis consists of three parts. The first part discusses the milk production with regard to the structure of agriculture. Basic relations in the production of this product are explained in this part. In addition, theo-retical foundations for calculation of the marginal contribution, cost profitabil-ity, method of net present value and method of repayment time are presented. Marginal contribution of the dairy cattle breed and the cost profitability of the milk are calculated in second part. Subsequently, the obtained data are used to review the influence of the milk production on the firm economy. In the end of the second part analysis of cost and pay off components is made. Finally, the solutions based on the analysis are proposed.

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2 Skoták, Vlastimil
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