Uplatňování DPH ve stavebnictví z pohledu české, finské a estonské právní úpravy

Abstract

The goal of the diploma thesis is to characterize application of VAT in the building industry in selected countries of the European Union and define eventual differences in this issue among these countries. The first part is focused to VAT legislation. It describes the harmonization of VAT in the European Union, characterized VAT legislation and its developement in the Czech Republic and also VAT legislation in Finland and Estonia. In this part are also explained basic terms of VAT according to Czech legislation with definition eventual differences in VAT legislation in Finland and Estonia. Second part speaks about main topic of this diploma thesis, i. e. application of VAT in the building industry. In the beginning about Czech then Finish and finally Estonian legal regulation of this issue. This part also explain basic terms of building industry according to the Czech legislation. The third part of work includes practical application of the issue in selected countries using model examples and based on all theoretical and practical knowledge is in this part generated comparison and defined basic differences in application of VAT in building industry. The conclusion contains the evaluation of the fulfillment of its objectives.