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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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Selected Specific Issue VAT Intra-community Businesses
Kočařík, David ; Kubant, Michal (referee) ; Svirák, Pavel (advisor)
The bachelor's thesis focuses on the issue of VAT in intra-community trades. Main pillar of the whole thesis is suggestion of solution for businesses operations process, between domestic company and economic subjects from EU countries. This way has been created the manual, which use legal provisions in practical examples, determines when are or aren´t intra-community transactions exempt from VAT and shows particular examples of VAT payments.
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Proposal for Solution of VAT Optimalization
Tomanová, Lenka ; Kopřiva, Jan (referee) ; Svirák, Pavel (advisor)
This bachelor´s thesis is focused on problems with granting taxation of value added tax which is considered to be the most difficult of all taxation theories. The reason for that is a fact, that although many people are concerned to granting taxation of value added tax in regular month or quarter time intervals, they do not fully understand this statutory interpretation and that causes many erors and complications. The main objective of this thesis is to summarize most frequented erors which occur during granting taxation liability of value added tax and following concept of directive which should be followed by ordinary taxpayer.
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Place of Taxable Supply Identification Issues
Bublíková, Barbora ; Moravec, Lukáš (advisor) ; Kukalová, Gabriela (referee)
Correctly determining the place of supply for intra-community trade is the most important aspect in determining the subject of mandatory grant tax. The aim of the thesis is to define value added tax and identification problematic issues of the place of taxable supply to VAT and devise their answers. Main task is process easier interpretation of place of taxable and utilize this information on examples.
The theoretical part is focused on the definition of the basic words of VAT. Attention is paid to the basic concepts and taxpayer, which are also an important prerequisite for the identification of the person with tax liability.
The subject of the analytical part is analysis of the place of taxable transactions with a simple explanation with the help of professionally literature and application findings on specific examples.
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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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Selected Specific Issue VAT Intra-community Businesses
Kočařík, David ; Kubant, Michal (referee) ; Svirák, Pavel (advisor)
The bachelor's thesis focuses on the issue of VAT in intra-community trades. Main pillar of the whole thesis is suggestion of solution for businesses operations process, between domestic company and economic subjects from EU countries. This way has been created the manual, which use legal provisions in practical examples, determines when are or aren´t intra-community transactions exempt from VAT and shows particular examples of VAT payments.
|
|
|
Proposal for Solution of VAT Optimalization
Tomanová, Lenka ; Kopřiva, Jan (referee) ; Svirák, Pavel (advisor)
This bachelor´s thesis is focused on problems with granting taxation of value added tax which is considered to be the most difficult of all taxation theories. The reason for that is a fact, that although many people are concerned to granting taxation of value added tax in regular month or quarter time intervals, they do not fully understand this statutory interpretation and that causes many erors and complications. The main objective of this thesis is to summarize most frequented erors which occur during granting taxation liability of value added tax and following concept of directive which should be followed by ordinary taxpayer.
|
|
| |
|
|
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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