Aplikace daně z přidané hodnoty u Statutárního města Havířov

Abstract

The thesis is focused on the application of Value Added Tax in the Statutory Town of Havířov. The first chapter is focused on the general application of the tax bases in the Czech Republic. The second chapter deals with VAT deduction and is accompanied by concrete examples of the VAT deduction. The last chapter is devoted to the reverse charge, which is relatively new in the Law of Value Added Tax. The aim of the thesis is generally characterized by the Value Added Tax with a focus on the VAT deduction and the reverse charge and propose possible solutions to these issues or recommendations for the Statutory Town of Havířov.