Nárok na odpočet na DPH

This text focuses on right of deduction of value add tax according to Czech legislation and the European Union‘s law. It describes the origin and rules governing exercise of right of deduction, adjustment of deductions, restrictions on the right of deduction and methods of calculation of reduced and proportional amount. In the second part of the text, it describes the judgments of the Czech Courts and the European Court of Justice. From these judgments, it points to whether the right of deduction, according to Czech legislation, is sufficient and whether the Czech legislation is in compliance with the European Union‘s law.