Eurokonformní aplikace zákona o dani z přidané hodnoty na problematiku nájmů nemovitostí

Abstract

The aim of this thesis is to apply the Act No. 235/2004 Coll. Value Added Tax on selected issues of the leader property, and taking into account the so-called EU-conform interpretation, resulting from the existence of the European Court of Justice and Council Directive 2006/112 / EC. The first part of the thesis on the theoretical definition of consumption taxes. There is a defined structure, function and classification of taxes. Furthermore, analyzed tax system in Czech Republic, which is due to the focus of further work identified Value Added Tax. The second part of the thesis describes the coordination and harmonization of tax systems, the European Court of Justice and the acts of Member States and European Union institutions. It is described in the harmonization of value added tax as means of directives, regulations and case law of the European Court of Justice. The third part of the thesis contains the rules according to domestic property lease laws. The pivotal part of the chapter, while the whole work is to analyze the European Court of Justice, Law and Directive 2006/112/EC on Value Added Tax and subsequent application to the rental property for the purpose of comparison of solution procedures that flow from those sources.