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Application of value added tax by public bodies - municipalities
Slámová, Ivana ; Zídková, Hana (advisor) ; Kramata, Jakub (referee)
This diploma thesis deals with questions on value added tax of municipalities. In the first chapter is defined the term public body. The second chapter describes the most important provisions of the VAT Code, focusing on specificities of municipalities. This chapter also describes the main characteristics of the proposed solutions which are analysed in the Copenhagen Economics study. The practical part is focused on concrete examples of application of the VAT Code and analyses impact of the selected change on the tax liability of municipality.
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VAT issue of non-profit organisations
Matějka, Pavel ; Hajdíková, Taťána (advisor) ; Alexa, Karel (referee)
Act no. 235/2004 Coll., Value Added Tax (hereinafter "the VAT Act"), is for non-profit organizations very difficult area, because of its frequent amendment. Also its meaning and content is for many of these organizations difficult to understand. This thesis wants to provide non-profit organizations comprehensive overview of the issue of value added tax. In addition to the application of special provisions of the VAT Act this thesis also focuses on provisions which relate generally to all taxpayers. The aim is the elimination of errors, in which non-profit organizations make mistakes. The most problematic provisions in practice are those which bind to the registration or vice versa deregistration. Problematic provisions are also those which relate to the right to deduct VAT on received taxable supplies. The practical part of this thesis is dedicated to these provisions.
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