Daň z přidané hodnoty ve zdravotnictví

This thesis is about application of the value added tax on health care services and goods after the amendment of the VAT Act effective from 1st April 2012. The amendment brings a solution of many issues and inconsistencies in the area of exemption from value added tax in health care services and medical supplies. My intention is to identify critical points and changes and to show possible solution using practical example. This work is a complex summary of the rules and procedures during a decision process about the exemption from value added tax. In addition, other duties that are connected with the decision are discussed. Furthermore, this document contains a brief description of Czech health care system and a way of its financing. The most important part of this work focuses on value added tax in Czech law and in VAT Directive.