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Řetězové obchody - analýza a možnosti optimalizace v oblasti DPH / Chain transactions - VAT analysis and optimization options

This diploma thesis is focused on the issue of chain transactions. The main aim of the thesis is to suggest the companies participating in the model chain transactions in the case study the appropriate measures leading to the optimization of tax obligations related to VAT. The measures are divided according to three criteria: tax period harmonization, tax savings in cash flow and elimination of administrative burden. The key provisions in the recast of the Sixth Directive, the VAT Act and the case law of the Court of Justice of the European Union are analyzed. Based on the comparison of various solutions, the most optimal procedures are assessed and the appropriate measures are recommended.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:114564
Date January 2011
CreatorsDoubková, Anna
ContributorsToman, Petr, Bauernöplová, Veronika
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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