Daň z přidané hodnoty se zaměřením na zvláštní režimy

Abstract

This work focuses on special regimes of the value added tax. The first chapter offers an outline of the legislative adjustments to the value added tax from the perspectives of the European Union law and the Czech law. The second chapter provides descriptions of particular special regimes valid in the Czech Republic in accordance with the law on VAT, basic terms and methods for the use of the special regimes and the cases when the Czech regulations and the European ones diverge. The third chapter analyses concurrent function of the basic and special VAT regime for tradesmen with used goods in small businesses. It also compares both the basic and special VAT regimes from practical perspective and provides a final evaluation.