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The analysis of problems associated in relation to the application of VAT in tourism
Patschová, Jitka ; Svátková, Slavomíra (advisor)
This paper provides an analysis of the problems associated with the application of VAT in the tourism sector and aims to clarify the use of the Law on Value Added Tax, in particular the special scheme for travel service in the tourism sector and apply it to practical situations. Diploma thesis sees the field of tourism through the Law on Value Added Tax. It also deals with special arrangements for the scheme from the perspective of the European Directive on the common system of value added tax. There are the problems that are the subject throughout the European Union.
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Application of excise tax on beer Staropramen Brewery, Inc.
Hejduková, Jitka ; Svátková, Slavomíra (advisor) ; Klazar, Stanislav (referee)
EMCS is an electronic systém which was introduced in the European Union to prevent tax evasion in the transportation of selected products under a conditional exemption. This new system is fully established as yet in practice in the transportation of selected products, and all taxpayers are obliged to deal with this. The work is in its first part focuses on the description of the system and the basic phenomena of transport related products selected. The second part examines the implementation of EMCS in practice and the various functions of the EMCS. The aim is to find out what advantages and disadvantages brought a new electronic system for monitoring and control of shipments of such products for a specific company that operates the transport of selected products.
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Analysis of problematic issues related to the application of VAT on culture
Svěcená, Michaela ; Svátková, Slavomíra (advisor) ; Růžičková, Hana (referee)
This thesis analyzes the different VAT measures applied to non-profit orchestras and orchestras established as business. The analysis is based on the comparison of the rules of the Czech VAT legislation for both types of orchestras and their simulation on the example of a fictional orchestra. However, the simulation is based on data from one of domestic professional non-profit orchestra. The analysis shows that the exemption of cultural services can be unfavorable for large non-profit orchestras carrying out a diverse range of activities. The consequences following the application of different VAT measures are stated in the last part of the thesis.
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Refund of VAT to entrepreneurs from European Communities and from the third countries
Procházková, Aneta ; Svátková, Slavomíra (advisor) ; Hladíková, Veronika (referee)
The diploma thesis deals with refund of VAT to entrepreneurs from European Communities and from the third countries. The first part makes the reader familiar with the legislative conditions which are set by the EC guideline and by the Value added tax law. The process of filling in the VAT refund application and the tax administrator process of considering an application are analysed in the second chapter. The third chapter compares legislative conditions and the VAT refund processes to entrepreneurs from European Communities and from the third countries. Also there is mentioned an evaluation of the identical and the different elements.
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Public authorities in the case law of the European Court of Justice
Mrňák, Petr ; Svátková, Slavomíra (advisor) ; Zídková, Hana (referee)
In my thesis I analyzed the characteristics of the legal concepts of bodies governed by public law and the activities in which they engage as public authorities, as used by law (both European and national) governing value added tax. I also analyzed the case law of the European Court of Justice relating to the issue of the bodies governed by public law and the activities in which they engage as public authorities in terms of value added tax. The characteristics of the concepts have been evaluated and sorted logically. In a separate part I examined the bodies governed by public law and their activities from an economic point of view. I have pondered whether it is necessary that these entities have a special position in the system of value added tax.
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The limits of personal consumption in Value Added Tax in the Czech Republic
Lukášková, Radka ; Svátková, Slavomíra (advisor) ; Klazar, Stanislav (referee)
The theme of the bachelor work is The limits of personal consumption in Value Added Tax in the Czech Republic. The limits of personal consumption in Value Added Tax are imposed differently for importing goods from a member of the European Union and for third countries (that is a country which is not a member of the EU). Limits are set up differently for different forms of getting goods (goods imported in luggage, goods sent from physical person from abroad and goods sent from business person or company from abroad). Because of entrance of the Czech Republic in the EU the development of these limits is divided into two parts. First period involves years from establishment of the Czech Republic (1993) till the EU admission (2004). Second period begins with the EU admission and ends with the present.
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Tax reforms in modern history of the Czech Republic
Nováková, Aneta ; Svátková, Slavomíra (advisor) ; Hammer, Jiří (referee)
My Bachelor thesis is focused on tax reforms from view of the theory. The study is trying to accurately define the concept of reform and describe the most important tax changes in the period, which are called reforms. The main aim is to analyze and evaluate whether these "tax reforms" between 1993 - 2009 in the Czech Republic constitute a theoretical concept indeed. Regarding the theme extent, the focus of my thesis is mainly on four periods. We can say that clear and precise definition of reform does not exist. To a considerable extent is up to us, as we interpret the definition. Reforms are always made in response to certain changes in the systems.
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