Daň z přidané hodnoty ve stavebním odvětví

Abstract

The diploma work deal with questions about Value Added Tax in the Building Industry. There are questions about VAT in czech legislation explain detail and a development of the tax harmonization in European Union in the theoretical part of diploma work. There is also a comparision of development of legislative changes in the building industry and others related activities during several years. In practical part, there is a calculation and comparision of financial costingness of a low - cost hous - building in various years. Next, there is a comparision of ingluence of valid tax rate to tax lability of service providetr relating to house - building. The use of the various rates of Value Added Tax is explained during several years.