Dopad zrušení zákazu odpočtu DPH u osobních automobilů

The purpose of this work is to describe an amendment of the Act of the value added tax (VAT) from 2009, that cancelled an estoppage of right to deduction of VAT concerning personal motor cars. In first two chapters I summarize goals and expectations resulting from the amendment, then I compare the situation in the Czech republic with other states of the European Union and last but not least is my consideration of the legislative process of approving the amendment, to be accurate the part referring to an estoppage of right to deduction of VAT related to automobiles. The aim of this work is to discover whether the purchasebility of cars increased due to the mentioned change of law. I analyse the evolution of saleability of vehicles under 3.5 tonnes before and after the force of the changed law of VAT. Based on the results of the analysis, it is possible to review, that the expected effect of an increase in demand for motor cars has not appeared after the cancellation of an estoppage of right to deduction of VAT.