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1	Mervärdesskatt undantaget för förvaltning av investeringsfonder : Tillämpningssvårigheter avseende 3 kap. 9 § 3 st. 2 p. Mervärdesskattelagen medför rättsosäkerhet Olsson, Christoffer January 2013 (has links) No description available. Exemption from value added tax value added tax VAT manage-ment investment funds mutual funds special funds Undantag för mervärdesskatt mervärdesskatt moms förvaltning investeringsfonder värdepappersfonder specialfonder
2	Daň z přidané hodnoty ve zdravotnictví / Value added tax in health care Melicharová, Eva January 2015 (has links) The aim of this diploma thesis is to practically analyse the application of a value added tax in healthcare services. The thesis focuses on a correct identification of the output tax in healthcare services. Since an accountant or a tax adviser can carry out this identification only in a cooperation with a doctor, the text is accompanied by summary tables for healthcare workers. The first chapter focuses on basic aspects of economy in a healthcare sector. The second chapter analyses related Czech and European legislations. The third chapter explains the correct identification of VAT in selected healthcare services. The last chapter analyses VAT in questionable healthcare services - medical reports based on german tax office interpretations.