Registrace a skupinová registrace k dani z přidané hodnoty v České republice

Abstract

This thesis compares separate registration and group registration to value added tax. It is demonstrated on example of fictional company. In the first case the comapany is registered as a separate taxpayer. In the second case the company is registered as a group. I tried to find out whether it is convenient for separate taxpayer to be in group from the view of his\her tax liability; and from the view of the amount of the claim on a tax deduction. I assumed that the payer discharges the taxable and a tax exempt with claim for a tax deduction as well as the tax exempt without claim for the tax deduction and will be obligated to shorten the claim for the entrance tax deduction. The figures from the calculation of the cases of the separate taxpayer and the group registration showed a number of pros and cons of the group registration. One of the pros of the group registration is that discharges between the group members are not a matter of the tax. The con of the group is that if the group as a whole has a tax overpayment, it is used on arrears of members in case there are ones.