Aplikace daně z přidané hodnoty ve stavebnictví

Abstract

VAT is one of the most complex and, at the same time, the most important taxes of our tax system. The aim of the thesis is to analyze selected problems related to the application of VAT in the construction industry, including proposals for their solution, analysis of the mechanism of reverse charge and the conditions under which it can be applied legal regulations and concepts related to this issue. The theoretical part of the diploma thesis describes the general characteristics of taxes, explains the most important concepts of VAT, describes the mechanism of reverse charge in general and consequently also the mechanism of reverse charge in construction industry. This mechanism is also defined in terms of individual recipients of the transaction. In the practical part of the thesis, all findings are demonstrated in practical cases of a selected building business corporation and there are also recommendations for this corporation.