Daň z přidané hodnoty ve stavebnictví

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Authors

Dragomir, Daniel

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Vysoká škola báňská - Technická univerzita Ostrava

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Abstract

The Bachelor thesis defines the basic concepts of the current Law of Value Added Tax (zákon č. 235/2004 Sb.). It defines the terms that determine the type of building and construction work and explains difference relating to value added tax for social house building. The examples of using rates of value added tax (VAT) are analyzed in the practical part, chosen construction works were selected from 2009 to 2010, built by the concrete construction company.

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Import 29/09/2010

Subject(s)

value added tax, basic and reduced rate, VAT

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