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Capital improvement from the income tax viewpoint
Fajmonová, Lenka ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
Capital improvement from the income tax viewpoint This work focuses on the analysis of the current legislation of capital improvement and it's interpretation by the professional public is presented, from both the view of the tax advisers and financial management. The legislation and its interpretation are evaluated and, if necessary, revisions are proposed. To attain this goal I had chosen the linguistic, historically teleological and comparative interpretation methods. At first, I focused on the definition of capital improvement and individual terms connected with it and their historical evolution. Also mentioned is the legislation tied to the accounting and here can be found the pitfalls, which the legal differences with the tax legislation can bring. Furthermore I examined depreciation of capital improvement using both linear and accelerated methods and I compared the processes with the situation without the capital improvement. Another field closely connected with depreciation and which I focused on next, was the capital improvement of foreign property. Here I outlined the latest progress by novelization of the legislation and by use of Coordination committees with the Chamber of tax Advisers. Using the comparative interpretation method I compared the Czech and Slovak legislation of the...
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Double taxation treaties with particular regard to the concept of a permanent establishment
Kubeš, Jan ; Vybíral, Roman (advisor) ; Sejkora, Tomáš (referee)
01 Double tax treaties aim to prevent double taxation. Double taxation of income is an undesirable phenomenon from the taxpayers' point of view. The most widespread way of preventing it is through bilateral agreements concluded between states under the OECD Model Agreement. In general, a prerequisite of taxation is either tax residency or the existence of a permanent establishment, which can take various forms. Double taxation treaties and the concept of a permanent establishment in which this master thesis is dedicated, have undergone a dynamic transformation over the past few years due to both Base Erosion and Profit Shifting reports (BEPS) and the Multilateral Instrument by OECD (MLI). This transformation is demonstrated in this thesis by comparing selected provisions of the OECD Model Agreement 2014 and 2017. This thesis addresses the current question of whether the current development of tax treaties is to avoid double taxation or avoid double non-taxation and artificial tax reduction. Double tax treaties, as practice shows, fulfill their traditional role. The first chapter deals with the system of national and international taxation in general. The second chapter deals with the issue of double taxation, methods of its avoidance and comparison of versions of the OECD Model Agreement 2014 and 2017. The...
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The comparison of personal income tax in the Czech Republic and France
Šodková, Karolína ; Vybíral, Roman (advisor) ; Sejkora, Tomáš (referee)
- The comparison of personal income tax in the Czech Republic and France The diploma thesis deals with a comparison of personal income tax in the Czech Republic and France. The thesis comprises of analysis of both countries' national legislations and of subsequent comparison of the impact of legal tax rules on the tax liability of natural persons. The focus is aimed mainly on the key differences between the compared legislations with respect to the income from employment of taxable persons. The diploma thesis is divided into six chapters. The first chapter, called Taxation in the theoretical sphere, is dedicated to the definition of personal income tax, categorization of the tax itself and legal sources, which determines the personal income tax in both legislations being compared. The object of the second chapter is comparison of the tax constituents of personal income tax in both legislations and their application within determination of taxpayer's liabilities. The chapter three is focused on selected tax constituents of personal income tax in the Czech Republic, while aiming to address mainly income from employment of Czech taxpayer, and also the tax constituents affecting the taxable income base and the final tax liability. The fourth chapter, being called Selected components of personal income...
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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...
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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,...
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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...
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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...
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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...
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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...
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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...
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