Problematika uplatňování daně z přidané hodnoty u obcí

Abstract

The aim of this Diploma Thesis „Problem of Value Added Tax Application in Municipalities“ is to describe the application of VAT to local government units especially municipalities. The thesis introduces each municipal entity and describes the basic concepts related to the application of value added tax. It is primarily an explanation of terms such as turnover, VAT registration, subject to tax, the place of performance, and more. There are also described the economic and the public activities of municipality. Also, there is described the reverse charge. In the practical part of this work there are described tax returns in 2009 and 2012. Also there is an analysis of the effectiveness of to be a VAT payer. In conclusion of the practical part, there is an application of amendments on Act No. 235/2004 Coll., The Value Added Tax with effect from 1 January 2013.