Financování obchodního majetku z daňového pohledu

This bachelor's thesis deals with forms of financing movable business assets. For the bachelor's thesis, options in the form of credit financing and financing through operating and financial leasing were chosen. The thesis aimed to analyse these forms from the perspective of value-added tax, compare their advantages, and present the judgments of the Court of Justice of the European Union that led to the amendment of the Value Added Tax Act and influenced the development of leasing definitions in the Czech Republic. A partial objective was to determine how the ratio of credit and leasing products changed after the modification of the definition of financial leasing for value-added tax purposes. To achieve the goals, data from the Czech Leasing and Finance Association and from a selected leasing company obtained through observation and questioning methods were used. The result of the analysis showed that the change in the Value Added Tax Act had a significant impact on the decline in interest in the financial leasing product. The replacement of financial leasing is partly represented by operating leasing, but the largest increase in the number of concluded contracts and the overall volume of transactions is primarily in credit products.