Zhodnocení dopadů daně z přidané hodnoty na vybraného pronajímatele nemovitých věcí

Abstract

The aim of this thesis is to provide an overview of legislation that is related to immovable property leases in the Czech Republic, especially from the perspective of Value Added Tax (VAT), and to assess the impacts of various situations to do with real estate on the tax liability of a selected VAT payer who since 2018 has, among other things, also dealt with immovable property leases. This introductory chapter is followed by the second one which describes legislation regulating immovable property and its leases. The next chapter analyses rules applying to immovable property leases from the point of view of the Act on Value Added Tax. The last chapter deals with practical application of this theoretical knowledge to the situation of the VAT payer. The methods applied when working out this thesis were description, analysis and comparison.