Uplatňování DPH ve stavebnictví
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Široká, Magdaléna
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
The thesis is called to analyze applying of VAT in the building industry. The first part deals with characterization of basic terms from VAT Act no. 235/2004 Coll. In the second part I clerify the reverse charge in the building industry, rates of tax in the building industry, unreliable tax payer and another specific issues associated with this subject. The practical part is focused on specific accounting cases of company GEPA Zlín, spol. s r. o., especially on the reverse charge for construction and assembly work with effect from 1. 1. 2012.
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Import 26/06/2013
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Value Added Tax, Invoice, Taxable Supplies, Place of Performance, Rate of Tax, Base of Tax, Deduction of Tax, The Reverse Charge, Buildings for Social Housing