National Repository of Grey Literature 98 records found  previous11 - 20nextend  jump to record: Search took 0.01 seconds. 
Legal aspects of the fight against tax evasion
Do Thai, Quang ; Vybíral, Roman (advisor) ; Sejkora, Tomáš (referee)
This thesis deals with the legal aspects of the fight against tax evasion with a particular focus on current legal instruments within the Czech legal order. The thesis is divided into five parts. The first part of the thesis defines the concept of tax evasion, compares the concepts of tax avoidance and tax evasion in the foreign literature. The term tax evasion does not have a legal definition in the Czech legal order and different views of the meaning of this term can be found. This thesis works with tax evasion as an illegal arrangement aiming at minimizing one's tax liability, as well as acting towards circumventing tax legislation. The second part also summarizes the knowledge about BEPS and its influence on the state budget, competition and society. The third part is devoted to selected specific legal instruments in the fight against BEPS, namely the institute of abuse of law, transfer pricing rules, low capitalization, international cooperation and double tax treaties. These tools are described in detail and their current form is analyzed. The work also expresses the author's personal opinion on these tools, which he considers to be very conservative. Similarly, the instruments introduced into the Czech legal system with the implementation of the ATAD Directive are analyzed. The last part of...
Protection of rights in life insurance
Tučková, Tereza ; Kotáb, Petr (advisor) ; Vybíral, Roman (referee)
Protection of rights in life insurance Abstract The subject of this rigorous thesis is the protection of rights in life insurance. The main reason for choosing this topic is the fact that completing my master's degree program in law, I have entered the private sphere as a corporate lawyer of an international insurance company and in this position I am active, althought with another international insurance company, still today. In my position, among other things, I represent the insurance company in private disputes with the insured persons, typically on the payment of insurance benefits (claims). I also represent the insurance company during the public hearing efore the Czech NAtional Bank and, last but not least, in my agenda is the representation of the insurance company in the proceedings with the clients efore the Financial Arbiter. During my practice, I met all the possibilities and apsects of protection of rights in life insurance and I realized chat all the clients of an insurance company have to knowabout thein position in such a procedure and that there is an imbalance in information between the contractual parties and which information each contracting party possesses. I have divided my thesis into six main chapters. In the first chapter I describe the institute of insurance and insurance policy,...
Selected Aspects of Bitcoin and Its Implications from the Standpoint of the Law and Economics
Szewczyková, Julie ; Vybíral, Roman (referee)
SELECTED ASPECTS OF BITCOIN AND ITS IMPLICATIONS FROM THE STANDPOINT OF THE LAW AND ECONOMICS Abstract Bitcoin is one of the best-known examples of a decentralized convertible cryptocurrency based on blockchain technology. The diploma thesis deals with the main aspects of bitcoin and bitcoin payment networks in complex economic analysis based on the use of standard economic apparatus. The economic analysis is backed by a thorough and relevant legal research. The main goal of the diploma thesis is complex economic and legal analysis of bitcoin. In economic analysis, the emphasis is put on the use of supply-demand analysis, which outlines the basic factors affecting supply and demand for bitcoins. Based on a clear delineation of these factors, the thesis is able to analyse specific aspects of bitcoin. Diploma thesis analyzes the impacts of decentralized setting, as well as risks associated with anonymity of users, crime in connection with bitcoin, time delays in transaction verification, technical and energetic demands on mining, high transaction costs and internet connection needs. Each of these aspects is compared to existing payment institutions or systems. The thesis also examines the legal regulation of bitcoin. Due to the absence of a complex legal regulation, the diploma thesis tries to apply the...
Tax Law Related Aspects of Sharing Economy
Bareš, Martin ; Vybíral, Roman (advisor) ; Karfíková, Marie (referee)
This thesis consists of four chapters, introduction and conclusion. In the introduction to this thesis, the author clarifies the reasons for choice of the subject of the thesis, defines the aims of the thesis and its systematic as well as describes the methodology of the thesis and the default sources. In the first chapter, the author deals with definition of the concept of shared economy and connected critical reflections. The second subchapter of the first chapter deals with description of selected shared economy representatives, with whom the application part of the thesis shall deal with. The second chapter generally defines the relevant institutes of tax law such as tax evasion and tax optimization, whereas the author deals with the difference between them. Further, attention is paid to circumvention of law, obscured legal action, abuse of law and the fight against tax evasion. The centerpiece of this thesis is included in the third chapter, which is focused on application of tax legal regulations to selection of representatives of shared economy. The relevant chapter is divided into four subchapters, each dealing with individual taxes. Each of the subchapters includes brief description of examined tax as well it deals with the application of tax law rules to shared economics cases in the...
Tax aspects of disposal of cryptocurrencies
Čech, Jakub ; Vybíral, Roman (advisor) ; Karfíková, Marie (referee)
Title: Tax aspects of disposal of cryptocurrencies This thesis aims to answer the selected questions from the legal and, above all, the tax- law framework. Cryptocurrencies are a fairly young phenomenon, which is still developing. They are mainly used as an alternative to state-recognized currencies or a specific investment instrument. Because of the significant profits that transactions can bring with them, the issue of determining related tax obligations is important. The work is divided into 4 basic parts. The first part deals with the general definition of the cryptocurrencies and other relevant institutes. The second part deals with personal income tax and the third part deals with value added tax. The final fourth part deals with the issue of the future development of cryptocurrencies regulation. In the first part, focus is placed on the general definition of cryptocurrencies within the rule of law, with emphasis on comparison with selected traditional institutes of financial law. Attention is also paid to the specific features of cryptocurrencies that are relevant in terms of tax administration and related tax duties. Considerable attention is also paid to the criminal law consequences that might arise in the event of non-compliance with tax obligations. At the end of this section, the...
Supervision over Insurance Industry and the Legal Regulation
Černý, Tomáš ; Karfíková, Marie (advisor) ; Vybíral, Roman (referee)
Supervision over Insurance Industry and the Legal Regulation Abstract ČERNÝ Tomáš: Supervision over Insurance Industry and the Legal Regulation; Charles University, Faculty of Law; supervisor of the rigorous thesis: Prof. JUDr. Marie Karfíková, CSc.; 2018, number of pages 183. The rigorous thesis attempts to confirm or refute the author's hypothesis that it comes to harmonisation of national legislations not only in the regulation and supervision in the insurance industry as a major branch of the economy, but generally in the supervision over financial markets as a whole, also apart from the integration and harmonisation within the EU. Based on the conducted review, the results of which are incorporated in this thesis, it can only be said that the subject and the way of supervision are very similar in individual countries compared, despite the diversity of individual supervisory institutions, whether as an independent institutional framework of the supervisory body within the central bank or as a self- established body. The first two chapters explain the meaning of individual concepts and terminology necessary for the proper understanding of the issues of the insurance industry and its supervision. The clarifications concern in particular some terminology in the field of insurance and its supervision, the...
Taxation of profesional sportesmen's income
Různar, Miroslav ; Vybíral, Roman (advisor) ; Karfíková, Marie (referee)
Taxation of profesional sportmen's income Abstract The main objective of this thesis was to design its taxation of the income of professional athletes from the sports activities, especifically in the position of tax residents of the Czech Republic. At the same time, I wanted to point out the inconsistencies that arise between the theoretical and practical solutions to this problém, all in wake of the case-law of the judicial domestic instances and the Court of Justice of the European Union. In this analysis was used the basic division of professional athletes - the athletes in the individual sports and athletes in the collective sports. This work is, together with an introduction and the conclusion, divided into six chapters. The first chapter is devoted to the development of sport as a means of meeting the needs and its importance for the society. The second chapter, in its first part, is about the position of the athlete as a subjekt od legal relations. The following are general passages relating to the income tax of individuals and groups of incomes, of which is the income collected. Furthermore, is mentioned the importance of the expenditure of the taxation of the income of professional athletes and the possibility of their application in the tax return. The third chapter deals with the status of...
The Regulatory Landscape and Market Overview of Insurance Agents and Brokers in the Czech Republic
Veselský, Štěpán ; Vybíral, Roman (advisor) ; Sejkora, Tomáš (referee)
This MA thesis is concerned with insurance distribution in the Czech Republic. It aims to acquaint the reader with individual distribution channels within the context of current and upcoming regulatory framework. Regarding methodology, it makes use of the descriptive, analytical and empirical approach to legal research. The first chapter, The Insurance Market, introduces the gross written premium as the key metric in the insurance industry and it segments the written premium into the main product lines. Further, it deals with sources that will be relied on throughout the thesis and presents the necessary terminology. The second chapter outlines the distribution channels framework through which the insurance products are sold to customers. From the perspective of an insurance undertaking the main distinction is on the internal and external channels. The legal categories of intermediaries and the methods of communication with the customer do not form any particular channel, instead they are understood as cross-channel. The MA thesis is submitted in the period when the applicable Intermediaries Act is about to be superseded by the forthcoming Insurance Distribution Act. That is reflected in the third chapter that is divided into two subchapters, each dedicated to the analysis of the distribution...
Implementation of ATAD
Knetl, Štěpán ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
The aim of the thesis is to describe and evaluate the Czech implementation of Anti-Tax Avoidance Directive (ATAD). It firstly introduces the problem of tax avoidance, its scale and defines basic concepts such as tax avoidance, tax evasion, tax havens and harmful preferential tax regimes. The author consequently describes origins of the Directive, OECD's Base Erosion and Profit Shifting Actions and other measures that are being implemented on the EU level such as international exchange of information in the field of taxation based on DAC Directives, the proposal of CCCTB. In the second chapter the ATAD is presented. It consists of five measures intended to neutralize the effects of tax avoidance practices, or in other words, to prevent erosion of the CIT base and the shifting of profits to jurisdictions enforcing little or no tax liabilities. First measure proposed is the interest limitation rule. It is intended to prevent the use of debt financing as a form of tax avoidance by limiting the amount of the tax-deductible borrowing costs that an entity is allowed to claim. Second measure is the exit taxation rule that requires the Member States to tax unrealised appreciation of assets based on the difference between amount equal to the market value of the transferred asset at the time of exit of the...
Selected procedures at tax administration
Hanák, Radim ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
1 Selected procedures at tax administration Abstract Subject of my work is revolving around part of the tax administration process which every tax payer on the territory of Czech Republic needs to undergo in order to verify, whether he/she/it has fullfiled all lawful tax-related responsibilities and provided tax administrators with complete declaration of assets, that are subjected to taxation. Tax administrator is entitled, in relation to it's authority, to assess a tax. Pursuing these aims, tax administrator is authorised with powers in the area of tax investigation and is also authorised to initialize complete tax return examination process, even before tax is assessed. At the same time these processess are intertwined into certain extent. Focus of my work is to provide thorough analysis of these institutions either per se or in their mutual context and interconnection, while trying to maintain high level of emphasis on control procedures. Legal regulation is analysed in the scope of it's evolution, in the context of legal regulation of European union and, in the scope of administrative practice and especially in the scope of concrete verdicts of administrative courts. Aim of my work is to highlight potential risks that tax-payer could face through these procedures come into practice, and also to point...

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