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Value Added Tax in tourism
Paclíková, Marcela ; Zídková, Hana (advisor) ; Kouba, Tomáš (referee)
The subject of the diploma thesis is value added tax in tourism. Certain subjects that do business in tourism are obliged to apply a special travel service scheme for services provided according to the Act No. 235/2004 on Value Added Tax. In comparison with normal rules, this scheme simplifies the rules of application of the value added tax, though it is not applicable in all situations. The major aim of this thesis is to make a complete outline of the rules related to the application of value added tax in tourism and present suitable practical examples. Another aim of the thesis is to analyze the difference between the legislation of the special scheme according to the Act on Value Added Tax and according to the European Directive 2006/112/EC on the common system of value added tax. The theoretical focus is supplemented by practical examples with some completed tax returns for better understanding of the application of value added tax in tourism.
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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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The analysis of problems associated in relation to the application of VAT in tourism
Patschová, Jitka ; Svátková, Slavomíra (advisor)
This paper provides an analysis of the problems associated with the application of VAT in the tourism sector and aims to clarify the use of the Law on Value Added Tax, in particular the special scheme for travel service in the tourism sector and apply it to practical situations. Diploma thesis sees the field of tourism through the Law on Value Added Tax. It also deals with special arrangements for the scheme from the perspective of the European Directive on the common system of value added tax. There are the problems that are the subject throughout the European Union.
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