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Application of VAT using of goods forming part of the assets of a business for private use from the point of view the Court of Justice
Baloun, Petr ; Svátková, Slavomíra (advisor) ; Eisenwort, Lukáš (referee)
The aim of this thesis is analyze judicature of the Court of Justice, which is connected with the application of value added tax using of goods forming part of the assets of a business for private use. On the principles of the selected law cases is compared the view of Czech legislation of private consumption and the view of Community law. Founded differences are related to an incorrect interpretation of the tax base of supply the goods for purposes not related to economic activities and the unclear specification of the expenditure on private consumption which is included in the tax base.

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