Uplatnění nároku na odpočet daně z přidané hodnoty

Abstract

In my dissertation I described the right to deduct input VAT. The theoretical part deals with the legal regulations that rules the entire sphere, not only in this country, but I compare the Czech VAT law with Slovak law. I do the same with tax-laws in the European Union.

In my dissertation I have identified several risk spheres that need focus in carrying out checks before the drawing of VAT returns.

In the design of control mechanisms and procedures, which can be applied to verify the accuracy of VAT, I used the options which are included in financial information system SAP. It is the use of control summary that already exist in the system or propose defining new types of summaries. Consolidation of Group´s control procedures and mechanisms are aims of my dissertation, from which it is possible to compile the methodology for this VAT sphere within the Group ČEZ.