Vybrané problémy v oblasti daně z přidané hodnoty se zaměřením na judikaturu

This diploma thesis deals with selected issues in the area of value added tax with a focus on the case law. The aim of the work was to demonstrate the impact of the case law of the Supreme Administrative Court and the Court of Justice of the European Union on selected problems in the field of value added tax, because the law is not always clear and often allows different interpretations. Simultaneously, it does not cover all situations that may occur in practice, and therefore knowledge of the case law is crucial. The main source of information for the practical part of the work is an online database of the Supreme Administrative Court, where it is possible to search for judgments from the beginning of its operation to the present. The conclusions of the practical part, which analysed the case law of the Supreme Administrative Court as a whole, document the trend of increasing importance of the tax agenda in comparison with other areas of administrative law and prove that value added tax is the most represented within the tax agenda.