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Vybrané účetní případy a jejich řešení v oblasti DPH / Specific accounting cases and their VAT treatment

This diploma thesis deals with business transactions in terms of their accounting and VAT treatment according the statutory regulations in the Czech Republic. Firstly, accounting and VAT essentials are defined, the status of VAT in the European context is described as well. The thesis focuses not only on accounting of VAT in general, but it also shows some specific cases. The thesis deals with the right to deduct input VAT in connection with tax evasions in more detail. This issue was described using judicature. In the end, the possible ways how to deal safely with business partners are also discussed.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:264098
Date January 2015
CreatorsKrutinová, Klára
ContributorsSkálová, Jana, Molín, Jan
PublisherVysoká škola ekonomická v Praze
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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