Otázky spojené s uplatňováním osvobození od daně z přidané hodnoty u loterijních společností
Questions Related to Exemption from Value Added Tax of Lottery Companies

Summary/Abstract: This article is focused on an exemption from a value added tax of lottery companies in the Czech Republic. There are many disputes during last several years about application of the Czech value added tax act, in particular about application of exemption from tax after the value added tax act amendment made by the act No. 109/2006 Col. The fundamental question of the disputes is weather lottery companies are exempted from the tax with or without right of value added tax deduction. The change of the value added tax made by the act No. 109/2006 Col. was made very inconsequently which causes many interpretation problems. In the article there are several relevant court decision cited and these decisions are commented by opinions of the author who adds his own point of view on the problem.

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