Analýza zpracování vybraného projektu podpořeného z Evropského fondu pro regionální rozvoj
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
The purpose of the thesis " Processing analysis of selected project supported by European regional development fund" is to characterize the project co-financed from union funds from the administrative, accountant, and tax perspective. The theoretical part of the thesis is devoted to the explanation of the basic elements of regional and structural policy, characteristics of structural and investment funds of the European Union. In the practical part, there are first mentioned duties and concrete demonstration of particular requirements of Call I – Property, in which the application for acquisition and reconstruction of real estate was submitted. The next chapter analyzes the individual steps in the implementation of the project, especially from the point of perspective of accounting and tax issues during the implementation of the project especially in the first year after implementation of the selected project. At the end of the thesis is summarized the recommendation for the company which realized the project and the author´s opinion on the issue.
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Subsidies, European Union, Operational Programs, Taxes, Accounting, Property