Změny v oblasti DPH od 1.4.2009 a jejich předpokládané dopady na podnikatelské subjekty
| Title in English | Changes in the VAT from 1.4.2009 and their impact on business |
|---|---|
| Authors | |
| Year of publication | 2009 |
| Type | Article in Proceedings |
| Conference | Sborník příspěvků z mezinárodní vědecké konference Evrospké finanční systémy 2009 |
| MU Faculty or unit | |
| Citation | |
| Field | Economy |
| Keywords | VAT; VAT Act; claim for subtraction; tax base. |
| Description | On April 1 of 2009 the next change of Act No. 235/2004 Coll., of VAT, which again amended important changes of the VAT and thus affects future decisions of economic agents, entered into force. The aim of this contribution is to outline these changes and try to predict their impact on the decisions of economic subjects. |