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Airport services in connection with VAT
Pacovská, Zlata ; Finardi, Savina (advisor) ; Beneš, Jonáš (referee)
This bachelor thesis provides general background of airport and handling services in regards to VAT. The thesis is divided into four chapters. The first chapter describes the historical context of the air transport and the Law on Value Added Tax in particular. Furthermore this chapter describes organizations that are tightly connected with the air transport. The second chapter outlines particular services, which can be offered to the airlines. This chapter also defines the rules for VAT and consumption tax exemption. The third part focuses on the handling services and the tax system. The final chapter analyses specific examples of the services provided for the airlines. These services are divided depending on whom they are supplied to, place of performance, and if the rules for exemption are fulfilled, whether they can be VAT exempted.

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