National Repository of Grey Literature 6 records found  Search took 0.02 seconds. 
Value added tax from the point of view of Czech and European law
Micková, Michaela ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
1 Value added tax from the perspective of Czech and European law Abstract The Value Added Tax (hereinafter referred to as "VAT") is a general consumption tax assessed on the value added to goods and services. Since it applies to almost all goods and services which are sold and bought in the EU, it can be considered the most important indirect tax. Historically, it was introduced in order to replace sales tax and avoid the cascade effect of it. VAT is the first harmonised tax in the EU. The basic framework for EU VAT was introduced in the Sixth Directive 77/388/EC which was subsequently replaced by its "recast" - Directive 2006/112/EC. All member states' legislation must therefore comply with the provisions of the VAT Directive. Although the name of my thesis is "Value Added Tax from the perspective of Czech and European law", this area of law is so wide that it was necessary to focus on a specific topic. The main purpose of the thesis is to analyse the functioning of VAT in respect of intra Community acquisition of goods. Since VAT is the first harmonised tax in the EU and the European legislation is very important and influences the national legislation on VAT, I focused the thesis on intra Community trade. The original aim of the common VAT system was to apply the origin principle which means that the tax...
Analysis of bumblebee lipids using chromatographic methods
Mičková, Michaela
Lipids from the fat body of queens of Bombus terrestris species in different life stages were studied using chromatographic methods. High-performance liquid chromatography - mass spectrometry with electrospray ionization was used to analyze all lipids from the tissue. Semi- preparative thin-layer chromatography was used to isolate triacylglycerols (TGs) from the fat body tissue. The TGs were subsequently analyzed by high-performance liquid chromatography - atmospheric pressure chemical ionization mass spectrometry. Quantitative differences between different life stages have been found. Qualitative composition has not been changing significantly. Only minor differences have been found in the substances, which were present in amount less than 1%.
Analysis of bumblebee lipids using chromatographic methods
Mičková, Michaela
Lipids from the fat body of queens of Bombus terrestris species in different life stages were studied using chromatographic methods. High-performance liquid chromatography - mass spectrometry with electrospray ionization was used to analyze all lipids from the tissue. Semi- preparative thin-layer chromatography was used to isolate triacylglycerols (TGs) from the fat body tissue. The TGs were subsequently analyzed by high-performance liquid chromatography - atmospheric pressure chemical ionization mass spectrometry. Quantitative differences between different life stages have been found. Qualitative composition has not been changing significantly. Only minor differences have been found in the substances, which were present in amount less than 1%.
Value added tax from the point of view of Czech and European law
Micková, Michaela ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
1 Value added tax from the perspective of Czech and European law Abstract The Value Added Tax (hereinafter referred to as "VAT") is a general consumption tax assessed on the value added to goods and services. Since it applies to almost all goods and services which are sold and bought in the EU, it can be considered the most important indirect tax. Historically, it was introduced in order to replace sales tax and avoid the cascade effect of it. VAT is the first harmonised tax in the EU. The basic framework for EU VAT was introduced in the Sixth Directive 77/388/EC which was subsequently replaced by its "recast" - Directive 2006/112/EC. All member states' legislation must therefore comply with the provisions of the VAT Directive. Although the name of my thesis is "Value Added Tax from the perspective of Czech and European law", this area of law is so wide that it was necessary to focus on a specific topic. The main purpose of the thesis is to analyse the functioning of VAT in respect of intra Community acquisition of goods. Since VAT is the first harmonised tax in the EU and the European legislation is very important and influences the national legislation on VAT, I focused the thesis on intra Community trade. The original aim of the common VAT system was to apply the origin principle which means that the tax...
Tax impacts of specific corporate transactions on capital corporations
Micková, Michaela ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
The law of business corporations is in practice nearly connected to the tax law, mainly in terms of tax impacts of specific corporate transactions that this thesis is focused on. The corporate transactions described here involve a transfer of the share in a Czech capital corporation (i.e. limited liability company and joint stock company), transfer of the company's enterprise, distribution of the profit to the shareholders and distribution of other equity funds to the shareholders. All transactions are described in connection with both their legal conditions and tax impacts. This thesis does not cover the impacts of all types of taxation in the Czech Republic, but focuses on selected taxes, mainly income tax (both corporate and personal), value added tax, and real estate transfer tax, as the most important types of taxes playing a relevant role in connection with the transactions mentioned above. After two introductory chapters that explain the main terms used in this thesis, the third chapter describes the first corporate transaction, i.e. transfer of a share in a capital company. The legal requirements for the transfer of a share in a limited liability company and a share in a joint stock company are followed by the analysis of the tax impacts of such a transfer, form the position of both natural...

See also: similar author names
5 MIČKOVÁ, Markéta
5 Micková, Markéta
6 Micková, Michaela
5 Mičková, Markéta
4 Mičková, Martina
6 Mičková, Michaela
1 Mičková, Monika
4 Míčková, Martina
Interested in being notified about new results for this query?
Subscribe to the RSS feed.