Dlouhodobý majetek a nárok na odpočet daně
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Authors
Holaňová, Petra
Journal Title
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Publisher
Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
Application of Value Added Tax (hereinafter referred to as the „VAT) is strongly harmonized area in the European Union. The right of deduction is one of the most important essential principles of VAT system functioning. The aim of this work is the provision of valid standards and rules comprehensive review used for the right of deduction application before and after the effectivity of recent updating of VAT law valid since 1.4.2011 and 1.1.2012.
Description
Import 11/07/2012
Subject(s)
Value Added Tax, Harmonization, Directive, European Union, VAT Act, the Right of Deduction, Adjustment of Deduction, Fixed Assets.