Aplikace zákona o DPH ve specifickém prostředí územního samosprávného celku
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Dostálová, Nikola
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
The theme of this thesis is the value added tax at the local government unit – the village where the village is presented in a position to VAT. The theoretical part deals with legislation that applies to the village. It also deals with issue of value added tax, which explains the basic concepts and types of activities of the village in terms of the VAT Act. The aim of this thesis is to assess the applying VAT to selected activities of urban district Ostrava-Jih and look for solutions that could lead to cost reduction and optimization of VAT liability. In the practical part is analyzed selected activities of the urban district Ostrava-Jih in connection with the systém of value added tax.
Description
Import 26/06/2013
Subject(s)
local government unit, village, urban district, value added tax, public administration, economic activity, exempt supply, taxable transaction, right of deduction, input tax, output tax