THE PROBLEM OF TRANSFER TAX OBLIGATION OF VALUE ADDED TAX IN THE CZECH REPUBLIC

Objective of research study was analyze the current situation in the transfer tax obligation due to of value added tax and the identification of the most important changes that have exerted influence to economic subjects, whose economic activities are included in categories CZ-NACE 41-43 and identification of problem cases. The first chapter focuses on the analysis of the theoretical framework and changes in the transfer tax obligation due to of value added tax in the Czech Republic, the Law VAT No. 235/2004 Coll. In following chapters are presented data and research results in this area with a specific focus on definition in time changes and classification work.