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Ekonomická činnosť spojená s koňmi z pohľadu DPH
Škovran, Patrik
Škovran, P. Business activity related to horses from the VAT perspective. Diploma thesis. Brno: Mendel University, 2023. This diploma thesis deals with equestrian facilities in relation to value added tax. The objective was to formulate recommendations for company executives and entrepreneurs who are running or plan to engage in the running of equestrian facil- ities, in terms of ensuring their economic activity in a way that is in accordance with legal and tax regulations of value added tax. The work begins with an overview of professional literature and legal enactments, in which the basic terms related to the given issue are explained and defined. Based on this part of the work, the analytical part follows, which consists of a questionnaire survey conducted among equestrian facilities, an analysis of activities connected with the value added tax of a specific equestrian facility, an interview with a tax consultant specialized in value added tax, and a summary of the issue of VAT rates and composite supplies following the judge- ments of CJEU. These parts of the work subsequently served as a starting point for formulated recommendations for companies from the given sector.
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