Výklad podmínek pro přiznání nároku na odpočet daně – Mgr. et Mgr. Filip Oudes
Mgr. et Mgr. Filip Oudes
Advanced ('rigorózní') thesis
Výklad podmínek pro přiznání nároku na odpočet daně
Interpretation of the conditions for admission the right to tax deduct
Abstract:
Rigorózní práce „Výklad podmínek pro přiznání nároku na odpočet daně“ se zaměřuje na problematiku prokazování nároku na odpočet daně a s tím souvisejících podmínek. Jelikož je daň z přidané hodnoty daní harmonizovanou v rámci Evropské unie, bude v této práci kladen důraz na komunitární a tuzemskou úpravu a její výklad v rámci rozhodovací praxe Soudního dvora Evropské unie a tuzemských správních soudů …moreAbstract:
The rigorous thesis „Interpretation of the conditions for admission the right to tax deduct“ is focused on the issue of proving the right to tax deduct and the associated conditions. Since the value added tax is a harmonized tax within the European Union, this thesis will focus on the community and domestic legislation and its interpretation in the context of decisions of the Court of Justice of the …more
Language used: Czech
Date on which the thesis was submitted / produced: 7. 12. 2017
Identifier:
https://is.muni.cz/th/d5ki0/
Thesis defence
- Date of defence: 7. 9. 2018
- Reader: JUDr. Ivana Pařízková, Ph.D., doc. JUDr. Radim Boháč, Ph.D.
Full text of thesis
Contents of on-line thesis archive
Published in Theses:- světu
Other ways of accessing the text
Institution archiving the thesis and making it accessible: Masarykova univerzita, Právnická fakultaMasaryk University
Faculty of LawAdvanced ('rigorózní řízení') programme / field:
Law and Legal Science / Law
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