Browsing by Author "Havlová, Ilona"
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- ItemDaňová evidence a vybrané sporné daňové problémy firem v oboru pohostinství(Technická Univerzita v Liberci, 2011) Havlová, Ilona; Šmídová, JanaThe subject of this essay is finding an optimum tax solution for selected problematic areas for catering companies which do tax accounting. The work is based on the legislation valid in 2010. The legislation changes which occurred in 2011 are mentioned in a separate chapter. They affected the subject of this essay only partially. The theoretical part contains the characteristics of tax accounting and literature review of the following selected areas: registration for VAT, a vehicle in a business and rental premises. The practical part describes a particular case of failure to register for VAT and the corrective steps recommended to the entrepreneur. The part concerning a vehicle describes different ways of obtaining a vehicle from an EU country with respect to optimizing the VAT. The next part deals with reasons to have a journey log book for VAT payers who use a fixed-rate expense allowance for transport. The last part concentrates on renting a property, specifically the technical improvement to the rented premises and the placing of video lottery terminals in restaurants.
- ItemPsychosociální problematika rodin s dítětem trpícím myopatií(Technická Univerzita v Liberci, 2007) Havlová, Ilona; Vágnerová, Marie
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