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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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Accommodation with a special regime
WENDLOVÁ, Michaela
In my graduation theses I describe problems of accommodation with a special regime. These buildings are built for people who are not self-sufficient, because they suffer from chronic psychical diseases, Alzheimer´s disease or the other form of dementia. This service provides its help for people with a chronic dependence. My text is divided to a theoretical part and a practical part. In the first part I defined a type of this service and people who are an aim group. I concentrated on rules and conditions that is necessary for a registration of this service. In a practical part I determined four hypotheses and I tested them by a questionnaire. I cooperated with staff of the mental home and the municipal office ? a social section.
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