JUDr. Michal Malatín
Master's thesis
Právní úprava sazby DPH a její vývoj
VAT Legislation and its Development
Abstract:
Diplomová práce se zabývá vývojem sazby daně z přidané hodnoty od roku 1993 do současnosti. Práce je rozdělena do pěti kapitol. V první a druhé kapitole jsou vymezeny základní pojmy daňového práva a daně z přidané hodnoty. Následující kapitola se zabývá právní úpravou DPH v Evropské unii. Čtvrtá kapitola se věnuje vývoji sazby DPH v České republice a okolnostmi, za kterých docházelo k jednotlivým změnám …moreAbstract:
This diploma thesis deals with a development of value added tax rate legal regulation in the Czech Republic since 1993 up to the present day. The work is divided into five chapters. In the first and the second chapter are defined basic concepts of taxation and value added tax. The next chapter deals with the VAT legislation in the European Union. The fourth chapter is devoted to the development of …more
Language used: Czech
Date on which the thesis was submitted / produced: 27. 3. 2013
Identifier:
https://is.muni.cz/th/t8xdt/
Thesis defence
- Date of defence: 4. 6. 2013
- Supervisor: JUDr. Ivana Pařízková, Ph.D.
- Reader: doc. JUDr. Ing. Michal Radvan, 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 LawMaster programme / field:
Law and Legal Science / Law
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