Legislativní vývoj DPH v ČR od roku 2008
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Vrablíková, Lenka
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
This Thesis is attended to the one of the most difficult tax in the Czech Republic – Value added tax and its development since 2008 up to the present. The aim of the Thesis is analyzing of incoming changes during the years and their using in practical examples with different chargeability of VAT.
The first part is located on characteristics of Czech tax system and VAT. In the second part there are analysing particular changes and the last third part includes specific examples of selected VAT problems. The founding differences are containing in enclosed VAT returns.
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Import 04/07/2011
Subject(s)
Value Added Tax, VAT Law, Subject to VAT, Place of Taxable Supply, Right of Deduction, Chargeability of VAT, Rates of VAT, the Sixth Directive