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Deduction of VAT from the point of view of Czech and Community law
Garaj, Juraj ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
Deduction of VAT from the perspective of Czech and EU law The purpose of this thesis is to analyze the relation between Czech and EU law with respect to the juridical institute of deduction of VAT, comparing these legal systems in the light of both EU and Czech case law. The thesis is composed of four chapters starting generally and continuing to more specific matters. Chapter One is divided into two parts, first characterizing VAT and its position in a tax system and second exploring reasons of VAT implementation. Chapter Two focuses on the process of tax harmonization as general phenomenon describing its stages and legal basis in the EU in order to explain process of VAT harmonization within the EU in its second part. Third part deals with the relation between Czech and EU law and analyses problem of euro conformity assessment of Czech law by the administrative organs with respect to the relevant case law. Chapter Three describes structure of VAT divided into 5 parts accordingly to its components. Taxable transactions, taxable persons, taxable amount, rates and temporal aspects are analyzed in order to better understand the mechanism of deduction of VAT and the role of EU case law in the system of EU tax law. Chapter Four deals with deduction of VAT and is divided into four parts. First part analyses the...
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Deduction of VAT from the point of view of Czech and Community law
Garaj, Juraj ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
Deduction of VAT from the perspective of Czech and EU law The purpose of this thesis is to analyze the relation between Czech and EU law with respect to the juridical institute of deduction of VAT, comparing these legal systems in the light of both EU and Czech case law. The thesis is composed of four chapters starting generally and continuing to more specific matters. Chapter One is divided into two parts, first characterizing VAT and its position in a tax system and second exploring reasons of VAT implementation. Chapter Two focuses on the process of tax harmonization as general phenomenon describing its stages and legal basis in the EU in order to explain process of VAT harmonization within the EU in its second part. Third part deals with the relation between Czech and EU law and analyses problem of euro conformity assessment of Czech law by the administrative organs with respect to the relevant case law. Chapter Three describes structure of VAT divided into 5 parts accordingly to its components. Taxable transactions, taxable persons, taxable amount, rates and temporal aspects are analyzed in order to better understand the mechanism of deduction of VAT and the role of EU case law in the system of EU tax law. Chapter Four deals with deduction of VAT and is divided into four parts. First part analyses the...
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Vliv měkkých faktorů na úspěch podnikové strategie
Garaj, Juraj ; Neumaierová, Inka (advisor) ; Vrbský, Petr (referee)
This thesis elaborates on the influence of soft factors on the success of business strategy, based on the hypothesis that the area of corporate social responsibility is viable tool to manage them in conjunction with the method of balanced scorecard. The aim of this thesis is to find this conjunction and apply it to praxis. Theoretical part describes the balanced scorecard and tries to connect it with CSR and the concept of shared value, which are as well characterized. Practical part analyses the strategy of corporate social responsibility of Ceska sporitelna and connects it with its business strategy. The result is a strategy map of CSR strategy of Ceská sporitelna, which shows relations between relevant targets. Research methods are analysis and synthesis.
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Business strategy of law firms
Garaj, Juraj ; Jaklová, Martina L. (advisor) ; Neveselý, David (referee)
Cílem práce je popsat trh právních služeb v České republice a advokátní kanceláře jako jejich nejvýznamnější poskytovatele, specifikovat typy firem na něm působící a vymezit klíčové faktory jejich úspěchu, jak obecně, tak s ohledem na skupinu, do které firma patří. Objektem výzkumu proto jsou v první řadě strategie advokátních kanceláří, jakožto prostředky k dosažení klíčových faktorů úspěchu. Práce vymezuje prvky úspěšné strategie aplikovatelné na jakoukoli advokátní kancelář v České republice, a také postihuje odlišnosti v strategiích jednotlivých skupin advokátních kanceláří, vyplývající z jejích zaměření, zemi původu a specifických vlastností. Práce se rovněž zabývá strategickým významem corporate social responsibility.
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