Obec v pozici plátce DPH

Abstract

This thesis is dealing with problem of application of value added tax at municipalities. The theoretical part of the thesis is dealing with the basic VAT legislation and it also describes basic terms needed for VAT application. The theoretical part is dealing with a general assessment of subject to taxation and it defines the exempted supplies. It also focuses on specifics of exercising VAT at municipalities. It is assessing economic activities from the perspective of VAT and public activities, whose income is not subject of taxation. The analytical part is focused on VAT application at selected town, Odry. The purpose of this bachelor thesis is to characterize theoretical aspects of VAT, to define specifics of VAT application at municipalities, apply VAT at Odry and suggest further steps in this field.