Stanovení daňové povinnosti vybraného subjektu v oblasti daně z přidané hodnoty

Abstract

This thesis deals with the determination of the tax liability of a particular subject to value added tax for the tax period of December. The selected taxable entity is a monthly payer of value added tax and its economic activity is institutional health care. Medical facilities are provided with exempt supplies without a right of deduction for medical services as well as for leases of immovable property. The most important taxable supplies in the core business include the production of orthopaedic aids and appliances and sale of medical devices. The overall tax liability of the medical facility is mainly affected by the reverse charge procedure and the inability to claim the deduction of the input tax.