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Regulation of VAT deduction in the Czech Republic
Zrůst, Lukáš ; Boháč, Radim (advisor) ; Karfíková, Marie (referee)
The theme of this work is VAT deduction. This is a current topic related to the amendment of the VAT Act which occurred in 2013. Aim of the thesis is deeper description and analysis of the issue of VAT deduction. Another aim is the application of these issues with examples from judicature of European Union and the Czech Republic. In the thesis the author writes about the value added tax, the VAT deduction, about the right for deduction, correction and adjustment of VAT deduction, changes in VAT deduction related to the amended act, VAT deduction in group and in association. Also the judicature of European Court of Justice related to issues of VAT deduction is analysed. The work provides orientation in VAT deduction issues and also in solutions of practical problems related to this theme. The thesis could be beneficial for both entrepreneurs and specialists in the field of taxation.
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Regulation of VAT deduction in the Czech Republic
Zrůst, Lukáš ; Boháč, Radim (advisor) ; Karfíková, Marie (referee)
The theme of this work is VAT deduction. This is a current topic related to the amendment of the VAT Act which occurred in 2013. Aim of the thesis is deeper description and analysis of the issue of VAT deduction. Another aim is the application of these issues with examples from judicature of European Union and the Czech Republic. In the thesis the author writes about the value added tax, the VAT deduction, about the right for deduction, correction and adjustment of VAT deduction, changes in VAT deduction related to the amended act, VAT deduction in group and in association. Also the judicature of European Court of Justice related to issues of VAT deduction is analysed. The work provides orientation in VAT deduction issues and also in solutions of practical problems related to this theme. The thesis could be beneficial for both entrepreneurs and specialists in the field of taxation.
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VAT issue of non-profit organisations
Matějka, Pavel ; Hajdíková, Taťána (advisor) ; Alexa, Karel (referee)
Act no. 235/2004 Coll., Value Added Tax (hereinafter "the VAT Act"), is for non-profit organizations very difficult area, because of its frequent amendment. Also its meaning and content is for many of these organizations difficult to understand. This thesis wants to provide non-profit organizations comprehensive overview of the issue of value added tax. In addition to the application of special provisions of the VAT Act this thesis also focuses on provisions which relate generally to all taxpayers. The aim is the elimination of errors, in which non-profit organizations make mistakes. The most problematic provisions in practice are those which bind to the registration or vice versa deregistration. Problematic provisions are also those which relate to the right to deduct VAT on received taxable supplies. The practical part of this thesis is dedicated to these provisions.
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