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Selected Specifications of VAT in the Area of Allowance Organizations
Korvasová, Pavlína ; Appelová, Lenka (referee) ; Svirák, Pavel (advisor)
The Master´s thesis discourse on the problem of value added tax in allowance organizations. The bases of the thesis are legislative sources related to the issues, primarily Act No. 235/2004 Coll., on value added tax. The practical part of the Master´s thesis concerns the particular allowance organisation named Lipka – school facility for environmental education. The thesis intended to be a guidance document on application of the value added tax act.
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Specifics of VAT for Electronic Sales of Computer Games
Štefka, Vojtěch ; Schulz,, Jaroslav (referee) ; Brychta, Karel (advisor)
Master´s thesis deals with the issue of VAT for electronic sales of computer games. The thesis contains a theoretical definition of basic concepts with subsequent identification of relevant business sector including obligations in the area of VAT which are relevant to a defined range of entities. Practical part consists of the methodology containing procedures and recommendations concerning the fulfilment of VAT related obligations. The methodology is intended for domestic taxable persons providing electronic services for non-taxable persons from around the world.
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The analysis of the taxation specifics in allowance organizations
Korvasová, Pavlína ; Appelová, Lenka (referee) ; Kopřiva, Jan (advisor)
The Bachelor´s thesis discourse on the problem of the taxation in allowance organizations. It contains the characteristic of allowance organizations and the description of their accounting and tax duties with the emphasis on the tax on corporate income and the value added tax. In the analytical part of the thesis there is the theoretical knowledge applied to the particular allowance organization. The last part brings a suggestion of the calculation of the tax on corporate income in this organization and predicts its future development in the area of the value added tax.
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Legal regulation of value added tax
Pohořská, Veronika ; Karfíková, Marie (advisor) ; Boháč, Radim (referee)
18. Summary The main objectiveof my thesis is a comparisonbetweenthe value addedtax (thereinafter VAT) legislationin the Czech Republic and the Slovak Republic. In both statesthe new act came into effect afterjoining the EuropeanUnion becauseof the harmonizationprocesson communitarianlaw level. The main reasonfor VAT harmonizationin the EuropeanUnion is to eliminatebarriersto internationaltradein theEuropeanUnion. The tax harmonizationis usedas a tool to reachthe EuropeanUnion goals,for examplesingle market.The tax harmonizationmeansthe process of approximation of national tax systems based on common rules. Council Directive 2006/II2IEEC (thereinafterthe Directive) is a chief representativeof the communitarianlaw regardingtheVAT harmonization. In the Czech Republic and in the Slovak Republic as well, the VAT system has been establishedsince 1993,when the turnovertax was replacedand when it was necessaryto approach Western European economics. Until 1st May 2004 the VAT was controlled according to Act Law Nr. 55811992in the Czech Republic and it has been novelized approximately50 times, and in the Slovak Republic the VAT is conholled accordingto Act Law Nr. 22412004. I mention a lot of judicative decisionsof the Court of Justice of the EuropeanUnion and of the SupremeAdministrative Court of the...
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Specifics of VAT for Electronic Sales of Computer Games
Štefka, Vojtěch ; Schulz,, Jaroslav (referee) ; Brychta, Karel (advisor)
Master´s thesis deals with the issue of VAT for electronic sales of computer games. The thesis contains a theoretical definition of basic concepts with subsequent identification of relevant business sector including obligations in the area of VAT which are relevant to a defined range of entities. Practical part consists of the methodology containing procedures and recommendations concerning the fulfilment of VAT related obligations. The methodology is intended for domestic taxable persons providing electronic services for non-taxable persons from around the world.
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Legal regulation of value added tax
Pohořská, Veronika ; Karfíková, Marie (advisor) ; Boháč, Radim (referee)
18. Summary The main objectiveof my thesis is a comparisonbetweenthe value addedtax (thereinafter VAT) legislationin the Czech Republic and the Slovak Republic. In both statesthe new act came into effect afterjoining the EuropeanUnion becauseof the harmonizationprocesson communitarianlaw level. The main reasonfor VAT harmonizationin the EuropeanUnion is to eliminatebarriersto internationaltradein theEuropeanUnion. The tax harmonizationis usedas a tool to reachthe EuropeanUnion goals,for examplesingle market.The tax harmonizationmeansthe process of approximation of national tax systems based on common rules. Council Directive 2006/II2IEEC (thereinafterthe Directive) is a chief representativeof the communitarianlaw regardingtheVAT harmonization. In the Czech Republic and in the Slovak Republic as well, the VAT system has been establishedsince 1993,when the turnovertax was replacedand when it was necessaryto approach Western European economics. Until 1st May 2004 the VAT was controlled according to Act Law Nr. 55811992in the Czech Republic and it has been novelized approximately50 times, and in the Slovak Republic the VAT is conholled accordingto Act Law Nr. 22412004. I mention a lot of judicative decisionsof the Court of Justice of the EuropeanUnion and of the SupremeAdministrative Court of the...
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EU Members VAT Application Variability
Daněk, Zdeněk ; Moravec, Lukáš (advisor) ; Rohan, Jan (referee)
The aim of the thesis is identification of the variability of heights and number of rates in states of the EU. The secondary aim is identification of the scope of application of the reverse charge. Furtherly, They are determined different rates to given states and to identified goods and servises which apply to different rates. In literary research are explained some basic concepts in the field of VAT, concepts concerning European union, Community, and explaining certain items at different rates. The analysis of different states of the EU deals with the variability of the number of VAT rates and different examples of goods and services. There is analysed the scope of states using the Reverse-charge mechanism and the issue is described by the analysis of frequency of basic commodities and services which apply on it. The conclusion of this thesis focuses on the trend of VAT and possible development of implementation of the reverse charge between the states of the EU.
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The analysis of the taxation specifics in allowance organizations
Korvasová, Pavlína ; Appelová, Lenka (referee) ; Kopřiva, Jan (advisor)
The Bachelor´s thesis discourse on the problem of the taxation in allowance organizations. It contains the characteristic of allowance organizations and the description of their accounting and tax duties with the emphasis on the tax on corporate income and the value added tax. In the analytical part of the thesis there is the theoretical knowledge applied to the particular allowance organization. The last part brings a suggestion of the calculation of the tax on corporate income in this organization and predicts its future development in the area of the value added tax.
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Selected Specifications of VAT in the Area of Allowance Organizations
Korvasová, Pavlína ; Appelová, Lenka (referee) ; Svirák, Pavel (advisor)
The Master´s thesis discourse on the problem of value added tax in allowance organizations. The bases of the thesis are legislative sources related to the issues, primarily Act No. 235/2004 Coll., on value added tax. The practical part of the Master´s thesis concerns the particular allowance organisation named Lipka – school facility for environmental education. The thesis intended to be a guidance document on application of the value added tax act.
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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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