Praktická aplikace nepřímých daní ve vybrané obchodní korporaci

Abstract

The diploma thesis analyzes the issue of Value Added Tax and Energy taxes in the selected business corporation. The aim is to characterize the Value Added Tax from the perspective of Czech legislation, there appears terms like object of the tax, taxable person or reverse-charge. In the another theoretical part are characerized Energy taxes in the Czech republic, those are tax of natural gas, fossil fuels and electricity. In the third part the company LAMA energy a.s. is introduced and selected indirect taxes are applied practically.