Daň z přidané hodnoty u územně samosprávných celků

Abstract

This dissertation discusses the matter of Value Added Tax within municipalities, explaining the basic principles according to statutory regulations of VAT, both in general terms and with the emphasis on their specific character given their different functions and extension of the provided economic and non economic operations. The intention of my thesis was to provide an insight into the functioning of municipalities and their allocation into economic operations liable to tax or free of tax ones, and into operations in the sphere of public administration. The clarification of municipal procedures in setting up a claim to tax-deduction with acceptable tax charging was my other intention. Particular examples represent the way of setting up a claim to tax-deduction and the statement of taxable income procedure.