Zdaňování nemovitostí daní z přidané hodnoty

• Main Author: Vytlačilová, Jana
• Other Authors: Boháč, Radim
• Format: Dissertation
• Language: Czech
• Published: 2012
• Online Access: http://www.nusl.cz/ntk/nusl-304091

This thesis is concerned with taxing real property under a value added tax (VAT). It's motivated by the effort to examine the current Czech legislation (up to 31.3.2012), to provide an outline of relevant problems and look at the particularly chosen judicial decisions (especially judgements of the Supreme Court of the Czech Republic and the Constitutional Court of the Czech Republic). The thesis is composed of five chapters, each of them dealing with different aspects of the chosen issue. Chapter One is introductory and defines the taxes in general. Chapter Two draws the attention to the provisions which are related to the real property in the Czech Civil Code. It takes the prepared amendment to this Act into account. In Chapter Three one can find the brief summary of the value added tax, especially the structure of this tax and it defines the basic terminology connected with the relevant legal institutes. Chapter Four is essential, because it analyses the particular provisions of the Value Added Tax Act which are related to the real estates. This chapter investigates the transfer and lease of the real estates, as well. The most important provisions considering the services connected with the real estates and sale and lease of the enterprise are mentioned. This chapter deals with the new legislation...