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National Repository of Grey Literature 3 records found  Search took 0.00 seconds. 
Value Added Tax of Selected Business Entity
 BÍLÁ, Šárka
This thesis deals with the Value-added Tax (VAT) of a legal entity. It is chosen to be a hypothetical professional used car dealership. Firstly, Czech VAT theory and laws are summarized together with EU rules for intra-community business including Reverse Charge rules. Then, usage of a special regime under the § 90 of the VAT Act for used car dealing is explained and its relation to VAT declaration and VAT statements is described. The presented theory is applied to the operation of the hypothetical used car dealership. Used cars are purchased either from a Czech / Non-Czech EU citizen or a Czech / Non-Czech EU legal entity at first. The cars are subsequently sold to similar entities with and without usage of the special regime. Finally, all described VAT possibilities are compared and optimal VAT options for used car dealerships as well as for their customers are recommended.
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Comparison of law requirements solutions in ERP and development of ad hoc application
 Janoušek, Tomáš ; Oškrdal, Václav (advisor) ; Váňa, Ondřej (referee)
Master thesis is focused on how a change of Czech law affects functionality of information systems. Content of the work is describing a reactions of information systems suppliers to keep functionality with a current law. Thesis is focused on ERP systems especially SAP, Microsoft Dynamics and Helios. Defining of a new functionality is done by analyzing Value-added tax act, Electronic records of sales act and Accounting act. According to the change of accounting act we develop ad hoc application to keep duty defined by law.
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Tangible fixed assets in the accounting perspective with the focus on tax view
 Krejčík, Martin ; Janhubová, Jaroslava (advisor) ; Molín, Jan (referee)
This diploma thesis focuses on the tangible fixed assets of the accounting and tax perspective. The analysis of the first part of this thesis proceeds in basic theoretical and legislative framework, both in Czech and international perspective. There is also analyzed the cycle of tangible fixed assets, which is dealt with in detail their acquisition, use and disposal. In the practical part there are selected facts, which took place at the company engaged in property lease and tangible assets directly related. These facts are then commented on accounting and tax perspective.
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