Daň z přidané hodnoty u veřejnoprávních médií

The Masterˈs thesis deals with the issue of public media and value added tax in connection with its costs. The aim of the thesis is based on the knowledge of the current situation in the field of legislation to interpret the impact of VAT without the right to deduct on the costs of public media. The thesis is divided into three parts, where the first part addresses the current and past legislative settings in the field of television and radio broadcasting by public media, including related disputes concerning this issue. The second part is devoted to the financing of public media regarding the relevant legislation. The structure of revenues of the largest Czech public medium, Czech Television, and methods of financing public media in various states of the European Union and beyond. The third part is the interpretation and subsequent analysis of VAT costs without the right to deduct. The analysis calculates the individual tax burden in relation to the concession fee in the case of different VAT regimes and their subsequent comparison.