Number of areas, including the VAT one, were hit by recodification of private law since 2014. Number of areas, including the VAT, were hit by recodification of private law since 2014. This thesis focuses on analysis of the taxation progress of selected immovable property in years 2013 to 2015 and also on description of changes, that have occured - mainly due to the introduction of the new Civil Code. The reader finds a detailed comparison of selectedimmovable property and its supply according to the new Civil Code, the VAT Act and the Council Directive 2006/112/EC. The emphasis is placed on factual application of the theoretical findings (on the selected set of transactions) and the quantification of the impacts on the amount of the output tax in each year in the practical part of the thesis.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:193350 |
| Date | January 2014 |
| Creators | Pěničková, Zuzana |
| Contributors | Zídková, Hana, Kouba, Tomáš |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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