Úprava odpočtu DPH podle § 78 zákona o dani z přidané hodnoty

Bachelor thesis deals with the problem which is connected with VAT deduction adjustment. In 2011 the amendment to the Law on VAT was approved, which the whole mechanism changed. In the first part of the work the basic terms are analysed and then the changes, which are related to VAT deduction, coefficients and finally VAT deduction adjustment, are described. During the working on this part of the work the existing problematic parts are drafted. In the second part of the work the changes are applied to the practical example. In the final phase the tax effects of changes towards to subjects of the VAT system will be evaluated. The possible solutions of problems are suggested and also the procedure, which helps to do VAT deduction adjustment the right way