"Fixed Assets and the right of deduction according to the amendment to VAT to the VAT Act in force from 1 April 2011"@en . . . . . "V" . . "Ostrava" . "Ostrava" . . "MEKON 2011 : the CD of participants' reviewed papers from 13th International Conference" . . . . "Uplat\u0148ov\u00E1n\u00ED dan\u011B z p\u0159idan\u00E9 hodnoty (d\u00E1le jen \u201EDPH\u201C) je v r\u00E1mci Evropsk\u00E9 unie v\u00FDrazn\u011B harmonizovanou oblast\u00ED. C\u00EDlem p\u0159\u00EDsp\u011Bvku je porovn\u00E1n\u00ED pravidel uplat\u0148ov\u00E1n\u00ED n\u00E1roku na odpo\u010Det dan\u011B u dlouhodob\u00E9ho majetku p\u0159ed a po \u00FA\u010Dinnosti posledn\u00ED novely \u010Desk\u00E9ho z\u00E1kona o DPH, kter\u00E1 vstupuje v platnost 1. dubna 2011. Krom\u011B anal\u00FDzy z pohledu legislativn\u00EDho vymezen\u00ED je provedena komparace v\u00FD\u0161e n\u00E1roku na odpo\u010Det dan\u011B pl\u00E1tce v jednotliv\u00FDch zda\u0148ovac\u00EDch obdob\u00EDch na modelov\u00FDch p\u0159\u00EDkladech. Pro sestaven\u00ED modelov\u00FDch p\u0159\u00EDklad\u016F byly vyu\u017Eity fiktivn\u00ED zdroje \u00FAdaj\u016F. Mimo metod anal\u00FDzy a komparace je v p\u0159\u00EDsp\u011Bvku vyu\u017Eita metoda dedukce."@cs . . . "Fixed Assets; Adjustment of Deduction; VAT Act, the Right of Deduction; European Union; Directive; Harmonization; Value Added Tax"@en . "1"^^ . . "Dlouhodob\u00FD majetek a n\u00E1rok na odpo\u010Det dan\u011B podle novely z\u00E1kona o DPH platn\u00E9 od 1. dubna 2011" . . "Fixed Assets and the right of deduction according to the amendment to VAT to the VAT Act in force from 1 April 2011"@en . . "978-80-248-2372-0" . "27510" . . "1"^^ . "Dlouhodob\u00FD majetek a n\u00E1rok na odpo\u010Det dan\u011B podle novely z\u00E1kona o DPH platn\u00E9 od 1. dubna 2011"@cs . . . "Randov\u00E1, Kate\u0159ina" . "195076" . "2011-02-02+01:00"^^ . "Dlouhodob\u00FD majetek a n\u00E1rok na odpo\u010Det dan\u011B podle novely z\u00E1kona o DPH platn\u00E9 od 1. dubna 2011" . "RIV/61989100:27510/11:86081573" . "Vysok\u00E1 \u0161kola b\u00E1\u0148sk\u00E1 - Technick\u00E1 univerzita Ostrava" . . . "RIV/61989100:27510/11:86081573!RIV12-MSM-27510___" . "Uplat\u0148ov\u00E1n\u00ED dan\u011B z p\u0159idan\u00E9 hodnoty (d\u00E1le jen \u201EDPH\u201C) je v r\u00E1mci Evropsk\u00E9 unie v\u00FDrazn\u011B harmonizovanou oblast\u00ED. C\u00EDlem p\u0159\u00EDsp\u011Bvku je porovn\u00E1n\u00ED pravidel uplat\u0148ov\u00E1n\u00ED n\u00E1roku na odpo\u010Det dan\u011B u dlouhodob\u00E9ho majetku p\u0159ed a po \u00FA\u010Dinnosti posledn\u00ED novely \u010Desk\u00E9ho z\u00E1kona o DPH, kter\u00E1 vstupuje v platnost 1. dubna 2011. Krom\u011B anal\u00FDzy z pohledu legislativn\u00EDho vymezen\u00ED je provedena komparace v\u00FD\u0161e n\u00E1roku na odpo\u010Det dan\u011B pl\u00E1tce v jednotliv\u00FDch zda\u0148ovac\u00EDch obdob\u00EDch na modelov\u00FDch p\u0159\u00EDkladech. Pro sestaven\u00ED modelov\u00FDch p\u0159\u00EDklad\u016F byly vyu\u017Eity fiktivn\u00ED zdroje \u00FAdaj\u016F. Mimo metod anal\u00FDzy a komparace je v p\u0159\u00EDsp\u011Bvku vyu\u017Eita metoda dedukce." . "Application of Value Added Tax (hereinafter referred to as the \u201EVAT\u201C) is strongly harmonized area in the European Union. The aim of the paper is to compare the rules of right of deduction on fixed assets of the VAT payer before and after the effective date of the last amendment to the Czech VAT Act, which is coming into force from 1 April 2011. Besides of analysis from the perspective of legislative definitions is made the comparison of the right of deduction at each period on model examples. There were used fictitious data sources to build the model examples. Besides of analysis and comparison the deductive method is used in this paper."@en . "Dlouhodob\u00FD majetek a n\u00E1rok na odpo\u010Det dan\u011B podle novely z\u00E1kona o DPH platn\u00E9 od 1. dubna 2011"@cs . "[6211975AF4DD]" . . "10"^^ . .