THE IMPACT OF THE VALUE ADDED TAX ACT AMENDMENT FROM THE 1ST OF APRIL 2011 ON EXPORT COMPANIES Cover Image

DOPADY NOVELIZACE ZÁKONA O DANI Z PŘIDANÉ HODNOTY OD 1. DUBNA 2011 NA EXPORTÉRY
THE IMPACT OF THE VALUE ADDED TAX ACT AMENDMENT FROM THE 1ST OF APRIL 2011 ON EXPORT COMPANIES

Author(s): Lukáš Andrýsek
Subject(s): Law on Economics, Fiscal Politics / Budgeting
Published by: Masarykova univerzita
Keywords: Value Added Tax Act; Value Added Tax claim; securitization for Value Added Tax; company financing;
Summary/Abstract: This paper deals with the impact of amendment to Act No. 235/2004 Coll., The Value Added Tax from the 1st of April 2011. This amendment is relatively new for a lot of companies andso far they don’t know all the changes and the results related to the amendment of Act.