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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
The Value Added Tax in Civil Engineering
 DUŠÁKOVÁ, Veronika
The Value Added Tax (VAT) forms one of the most important incomes of state budget. It is paid by every one at the purchase of most of the goods and services. Therefore it is also sometimes called a universal tax. The principle of the tax is that a supplier if being registered as the taxpayer has to deduct from the business a part of the value as far as the business is the subject of the tax. On the contrary, the consumer can under certain conditions ask for return of the tax he has paid to the supplier {--}the taxpayer. In the Czech Republic, the basic tax rate amounting to 19 % and the lower tax rate amounting 9 % from 1. 1. 2008 are distinguished. The aim of the bachelors work is to optimise the VAT in building industry. A selected company is concerned with purchase and sale of goods therefore the company has been proposed to extend its current activity {--} purchase and sale of goods for building works. Building works (listed in SKP 45 - see Appendix No.4) and social housing are subject to the lower tax rate. The lower tax rate can be used also for the material, which is used for building works. If is considered that the company has extended its activity for building works, the company{\crq}s tax duty would be decreased for 2006. After mutual consultation with the owner of the company the company{\crq}s outputs were split by the proportion 8:2, i.e. 80 % of the company{\crq}s outputs were left for sale of material and the rest 20 % were used for building works. Inputs (purchase of the goods) remained unchanged, it is considered that the purchase of the goods or material is the same.
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System analysis of the Dukovany - Dalešice energy system and impacts into the landscape incurred by its construction and operation
 Hrádek, Mojmír
In the paper inputs and outputs of energy system containing re-pumping water reservoirs and nuclear power plant are expressed and some impacts into landscape are mentioned.
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