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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Right to Deduct Charged VAT in the Case-law of the European Court of Justice and the Czech Supreme Courts
 Procházka, Vojtěch ; Skoták, Vladimír (referee) ; Brychta, Karel (advisor)
This bachelor thesis is focused on the right to deduct charged VAT in case-law of Czech administrative courts and the European Court of Justice. Issues of limitation period, formal and substantive requirements and fraud regadring VAT deduction were analyzed and summarized. Suggestions and recommendations for taxable persons who deduct charged VAT are included.
Detailed record
Right to Deduct Charged VAT in the Case-law of the European Court of Justice and the Czech Supreme Courts
 Procházka, Vojtěch ; Skoták, Vladimír (referee) ; Brychta, Karel (advisor)
This bachelor thesis is focused on the right to deduct charged VAT in case-law of Czech administrative courts and the European Court of Justice. Issues of limitation period, formal and substantive requirements and fraud regadring VAT deduction were analyzed and summarized. Suggestions and recommendations for taxable persons who deduct charged VAT are included.
Detailed record

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