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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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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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Proposal For Solution of VAT Optimization
Šmatlavová, Alena ; Cenek, Jan (referee) ; Svirák, Pavel (advisor)
Present baccalaureate thesis portrays firm tax burden regarding value added tax. Part of this thesis are necessary information, procedures and solution proposal for the best way to optimise this tax burden and to reach the reduction of tax liability in terms of value added tax. This the firm saves financial means, which it can effectively invest.
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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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Proposal For Solution of VAT Optimization
Šmatlavová, Alena ; Cenek, Jan (referee) ; Svirák, Pavel (advisor)
Present baccalaureate thesis portrays firm tax burden regarding value added tax. Part of this thesis are necessary information, procedures and solution proposal for the best way to optimise this tax burden and to reach the reduction of tax liability in terms of value added tax. This the firm saves financial means, which it can effectively invest.
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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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Value Added Tax on services within the EU.
Svobodová, Veronika ; Marková, Hana (advisor) ; Kohajda, Michael (referee)
Cílem této diplomové práce je poskytnout ucelený pohled na daň z přidané hodnoty ("DPH") při poskytování služeb v rámci EU. Celá práce je rozdělena do 5 kapitol. První kapitola je věnována historii DPH, jejímu postavení v daňové soustavě a zhodnocení výhod a nevýhod zavedení DPH. Následující kapitoly jsou zaměřeny na harmonizační vývoj DPH v rámci EU a vymezují jednotlivé konstrukční prvky DPH dle českého Zákona č. 235/2004 Sb., o dani z přidané hodnoty. Klíčová 4. Kapitola je věnována úpravě poskytování služeb v rámci EU jak z pohledu českého zákona o DPH, tak s pohledu evropských směrnic a judikátů Evropského soudního dvora. V závěru práce jsou diskutovány dopady chystané novely českého zákona o DPH na oblast služeb poskytovaných v rámci EU.
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International operations of domestic producer - tax, accounting and law connections
POLENOVÁ, Dana
The topic of my thesis is {\clqq}International operations of domestic producer - tax, accounting and law connections". The aim of this work is to analyze business operation of domestic producer with foreign businessmen. It is necessary to use foreign currency and their reduction of money to Czech currency in accounting. Point of delivery is connected with international operations, because it delimits object of the Value Added Tax. Trade between businessmen has to be legally regulated by sale of goods. It determines discretions and duties of both parties. Delivery terms are important terms of a contract in international trade. It appoints duties for seller and buyer at supply and receiving of goods. The theoretical part summarizes knowledge, which concerns with the characteristics of international world, whiteness of accounting, using foreign currency, determining point of delivery and substantiality of delivery terms INCOTERMS 2000. In the practical part I deal with transfer guides for international trade, which the company requests from me. After I compare taxation of chosen operations with the Czech rules of accounting. I use exchange rates. I strike a balance and precede positives for the particular company.
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