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The Issue of Registration for VAT in Case of Municipalities
Šalomon, Martin ; Dvořáková, Pavla (referee) ; Kopřiva, Jan (advisor)
The diploma thesis deals with issues of value added tax registration in Czech Republic in case of municipalities and with complications associated with applying value added tax to municipalities. In the thesis is defined methodology to determine impact of registration for value added tax on the municipal budget. The thesis considers the possibility of transfer of selected activities of the municipality to legal entities, in order to reduce turnover of municipality to secure that the turnover for compulsory registration for value added tax is not overrun.
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Consequences of Cancelig Registration With a Specific Tax Subject
Somorová, Sarah ; Hladíková, Michaela (referee) ; Svirák, Pavel (advisor)
The bachelor's thesis deals with the consequences of the cancellation of VAT registration for a selected tax entity. In the theoretical part, basic terms are defined that are closely related to the issue. Other parts deal with the possibilities and effects of canceling VAT registration due to the future amendment of Act No. 235/2004 Coll., on value added tax and quantifying these effects on a specific subject. When choosing whether to cancel the VAT registration, the financial burden on the entity and the change in its position in the business chain will be taken into account. The first part - theoretical - will be further divided into more developing subcategories. In the first subcategory of the first part, the basic concepts and structural elements of value added tax will be discussed. In the second section of the theoretical part, the general principles of value added tax will be explained. Furthermore, the legal conditions for the creation and termination of VAT liability will be explained, including the tax payer's obligation in tax administration. The last section of the theoretical part of the bachelor's thesis will be focused on the obligations and impacts associated with the cancellation of VAT registration. In the second basic part of the work – analytical – the selected tax subject, on which the work will be based, will be completely presented. Next, 4 situations will be discussed, which will be related to the cancellation of VAT registration. The third basic part will contain recommendations regarding the cancellation of payment of value added tax to the selected tax subject.
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The Issue of Registration for VAT in Case of Municipalities
Šalomon, Martin ; Dvořáková, Pavla (referee) ; Kopřiva, Jan (advisor)
The diploma thesis deals with issues of value added tax registration in Czech Republic in case of municipalities and with complications associated with applying value added tax to municipalities. In the thesis is defined methodology to determine impact of registration for value added tax on the municipal budget. The thesis considers the possibility of transfer of selected activities of the municipality to legal entities, in order to reduce turnover of municipality to secure that the turnover for compulsory registration for value added tax is not overrun.
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Uplatňování DPH u mezinárodního obchodu včetně souvisejících služeb, se zaměřením na EU
Zborovská, Klára
Zborovská, K. Application of VAT in international trade, including related services, with a concentrating on EU Bachelor thesis. Brno: Mendel University in Brno, 2013. This thesis deals with the issue of value added tax in the trading of goods in the European Union. Part of this work is to focus on the registration obligations for VAT, shipping goods under the simplified procedure, consignment and call-off stocks, trilateral and multilateral trade, and last but not least, verification of tax identification numbers for purposes of value added tax in the EU.
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