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Application of VAT in the EU
Janíčková, Petra ; Brychta, Karel (referee) ; Svirák, Pavel (advisor)
This bachelor´s thesis deals with the application of value added tax in the European union and VAT refund between states of European Community. At the same time this thesis pays attention to Council Directive, which was written for VAT refund, goods and services which the VAT refund does not apply for. It includes suggestion to improve value added tax refund system.
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Application of VAT in the EU
Janíčková, Petra ; Brychta, Karel (referee) ; Svirák, Pavel (advisor)
This bachelor´s thesis deals with the application of value added tax in the European union and VAT refund between states of European Community. At the same time this thesis pays attention to Council Directive, which was written for VAT refund, goods and services which the VAT refund does not apply for. It includes suggestion to improve value added tax refund system.
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The impacts of the new Civil Code on taxation of immovable property VAT
Pěničková, Zuzana ; Zídková, Hana (advisor) ; Kouba, Tomáš (referee)
Number of areas, including the VAT one, were hit by recodification of private law since 2014. Number of areas, including the VAT, were hit by recodification of private law since 2014. This thesis focuses on analysis of the taxation progress of selected immovable property in years 2013 to 2015 and also on description of changes, that have occured - mainly due to the introduction of the new Civil Code. The reader finds a detailed comparison of selectedimmovable property and its supply according to the new Civil Code, the VAT Act and the Council Directive 2006/112/EC. The emphasis is placed on factual application of the theoretical findings (on the selected set of transactions) and the quantification of the impacts on the amount of the output tax in each year in the practical part of the thesis.
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The right to VAT deduction from the perspective of the Court of Justice of the EU
Skalická, Lucie ; Zídková, Hana (advisor) ; Pavel, Jan (referee)
This thesis focuses on the rules for claiming deduction of value added tax as a major component of the VAT. The first chapter is devoted to domestic legislativ, which gives the right to deduct. Then it moves into areas of European legislation, which is mainly defined by Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax. In its interpretation, however, there are many uncertainties that the Court of Justice of the EU resolves by its case law. This thesis provides an explanation of the role of the Court of Justice of the EU and its case law and mapping of the right to VAT deduction from the Czech Republic joined the European Union. The last chapter is devoted to analysis of selected case law from the rules for claiming deductions.
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