National Repository of Grey Literature 104 records found  1 - 10nextend  jump to record: Search took 0.00 seconds. 
Securing orders in theory and practice of the financial government and administrative courts
Vondráková, Michala ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
Securing orders in theory and practice of the financial government and administrative courts Abstract This work explains the institute of securing order, as defined in Act n. 280/2009, Coll., tax code. The aim of this thesis is to analyze how the securing orders were used by the Financial government and consequently judged by the Supreme Administrative Court of the Czech Republic. The first part of the work in concerned with the theory of securing orders, meaning their function, the way they are used and conditions for use as well as their termination. In this part, there are also the statistics of their use issued by the Financial government. This part of the work is based on commentaries of the Tax Code by Baxa and Kaniová, and Lichnovský, also a new publication by Vladimír Balcar and articles by experts on this topic from the ranks of tax advisors, Tomáš Hajdušek and Jan Rambousek. The second part of the work contains a description of five court decisions that prove that the institute is neither negative nor positive by itself, but it depends on its use by the Financial government. As an illustration, I chose cases that either confirm or reverse the securing orders. Specifically, in the second part I describe the following cases: the case of Českomoravská olejářská komanditní společnost (4 Afs 22/2015-...
Tax law related aspects of the underground economy
Výborný, Dominik ; Vybíral, Roman (advisor) ; Boháč, Radim (referee)
Tax law related aspects of the underground economy The aim of this thesis is the analysis of the underground economy and the sources of its genesis and particular tax law related aspects of the underground economy including legal instruments which are used to eliminate and counter it. The goal is also the description of specific kinds of the underground economy policies. This thesis is divided into three chapters. The first chapter brings definition of the underground economy and division of it among black economy, grey economy and home production. The next part of this chapter is dedicated to the causes of the underground economy. Firstly it describes the tax burden with focus on the value-added tax, there is the analysis of the problematics associated with tax evasion and tax avoidance, carousel frauds and tax havens. The second part of this chapter describes illegal work and execution of jobs in the form of unreported employment and a form called "švarcsystém". In the second chapter is the analysis and description of selected institutes of tax law which are used to eliminate the underground economy including illegal work. The institutes are tax inspection, electronic registration of sales, control reporting and work inspection focused on illegal work. The next part of the chapter is dealing with...
Legal issues concerning derivatives trading
Vondryska, Lukáš ; Kotáb, Petr (advisor) ; Vybíral, Roman (referee)
Legal issues concerning derivatives trading Abstract The aim of the thesis is to describe the legal regulation of derivatives trading on the financial market in the Czech Republic and to assess selected issues related to trading in such derivatives, which can be characterized as financial instruments within the meaning of the Capital Market Undertakings Act. The author also intends to examine and assess whether the current legislation is appropriate to protect the legitimate interests of participants and market transparency. The first part of the thesis is conceded to the definition and characteristics of derivatives that have not been expressly defined in the Czech legal system for a long time; this has effectively changed following the transposition of MiFID II / MiFIR. In connection with their effective transposition, the author made some comparison with other financial products, where in the past there could have been confusion in their recognition and characterisation. The author also analyses and compares two relevant key regulations of European law, the so-called MiFID I and MiFID II. Financial market participants are defined, as their role in the negotiation of derivative operations is material, and there is some elaboration on the specifics of derivatives trading, too. The thesis emphasizes the...
Hedge commands
Šedová, Kristýna ; Vybíral, Roman (advisor) ; Boháč, Radim (referee)
1 Abstract Hedge commands The diploma thesis focuses on the hedge commands with a purpose to evaluate whether this tool is necessary for efficient tax administration or it is an institute which excessively and disproportionately infringes fundamental rights of tax entities protected by the Constitution. The thesis introduces chosen fundamental principles of the tax administration which may be applied in the tax security proceedings. Next, some relevant regulations of the Tax Code are summarized with emphasis on tax proceedings and some institutes of the tax payment followed by the legislation of a hedge command including procedural impacts and possible legislative amendments. The principal subject matter of the thesis is a study of selected interpretative problems of hedge command with respect to the case law of administrative courts and to the practice of the tax administration. These problems are namely its legal nature, necessary preconditions to its issuance, its liquidation character and procedural matters. The analysis made serves as a basis for the final part which deals with possibilities of defense against a hedge command in tax security, judicial and execution procedure which is completed by the inquiries of the ombudsman. Hedge command gives the authority to a tax administrator to secure the tax...
Relations of central bank to commercial banks
Mádle, Miroslav ; Bakeš, Milan (advisor) ; Vybíral, Roman (referee)
Relations of the central bank to commercial banks Abstract The thesis follows up the relations of the central bank towards commercial banks, with the main emphasis being placed on the Czech Republic, where the role of the central bank is carried out by the Czech National Bank. The main aim of this work is to describe and evaluate the relations between these institutions in terms of current legislation and focus on situations where this legislation does not evolve in the right direction. The first part of the thesis is theoretical and deals with the definition of institutions crucial for the topic itself. By both institutions, commercial banks and the central bank, are emphasized their legal anchoring and their main activities. Within this part, a separate chapter is devoted to the Czech National Bank and its independence, without which CNB would not be able to carry out its activities properly. This part will also analyze the banking system, which represents a summary of banking institutions in a certain state and a summary of individual links between them. The Czech banking system is also introduced here. The next part follows up the regulation and supervision of commercial banks. A separate chapter is devoted to the banking license. The Czech National Bank has the power to grant a banking license and it...
Financial law aspects of operation of online gambling by foreign operators
László, Zsuzsanna ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
Financial law aspects of operation of online gambling by foreign operators Abstract in English Gambling has been part of humanity since its very beginning. As time passed, gambling gained more and more sophisticated appearance and it became more and more popular among people. This phenomenon had a negative impact on a number of pathological gamblers whose debts kept growing because of their addiction which lead to the increase of criminality in the society. Today, gambling can be accessed also via internet which made gambling even more available to people. Despite this, most states do not have a consensus regarding how to assess gambling. Therefore, some states have a welcoming approach with regards to casinos and online gambling operators, while others make huge effort to decrease the number of gambling operators as much as possible. Czech Republic seeks to react to the above phenomena with Act No. 186/2016 Coll., the gambling act, which gives foreign gambling operators the possibility to operate legally on the Czech market despite not having a branch here. Furthermore, Act No. 187/2016 Coll., on gambling taxation, was designed to deal with problems associated with tax evasion. In my thesis I focus on the evaluation of the new legislation and any other legislation which significantly affects gambling...
Compulsory Insurance in Case of Liability for Damage
Elišáková, Gabriela ; Vybíral, Roman (advisor) ; Karfíková, Marie (referee)
Compulsory Insurance in Case of Liability for Damage Abstract This thesis analyzes the Czech legal regulation of compulsory contractual insurance in its broader context. The thesis is largely focused on mandatory contractual insurance for health service providers. In order to fulfil the objectives of this thesis, methods of analysis, description and comparison were used. The first chapter deals with the historical development of insurance and insurance in the world and the Czech lands. One of the subchapters is then specifically devoted to the historical development of compulsory contractual insurance. The second chapter deals with the separate concept of compulsory contractual insurance. The chapter deals in particular with the difference between statutory and contractual insurance and, within the framework of contractual insurance, the difference between mandatory and voluntary. The categories and types of insurance are also presented here. The third chapter contains a comparison of the current and previous Czech legislation on compulsory contractual insurance and analyzes the current legislation. It also deals with the essentials of the insurance contract and the question of the extent of the compulsory contractual insurance, in particular with regard to the non-stipulation of the minimum extent of...
Corporate income tax deductibility of interest after the implementation of ATAD
Vicherek, Ondřej ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
Corporate income tax deductibility of interest after the implementation of ATAD Over the past few years, the media and the general public have focused heavily on tax avoidance of large corporations such as Apple and Google. OECD (2012) issued BEPS report in which it described tax base erosion and profit shifting methods. The tools described therein include also excessive use of foreign capital and the associated tax shield. The regulations and recommendations as set out in the BEPS report were implemented in the European ATAD Directive in 2016. This thesis focuses on the limitation of deductibility of interest, especially from the perspective of the analysis of the Czech implementation with regard to the regulation set out in the BEPS report and the ATAD Directive and fulfillment of their objectives. The main goal of the thesis is to assess the fulfillment of the objectives set out in the BEPS report and in the ATAD Directive within their Czech transposition, to analyze the Czech regulation and to point out possible shortcomings of the Czech regulation and problems related to the implementation of new rules limiting the deductibility of borrowing costs. The thesis is divided into four chapters. The first chapter focuses on the problematics of interest and other borrowing costs deductibility,...
Registration of Sales de lege ferenda
Zatloukalová, Júdit ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
Diploma Thesis Registration of Sales de lege ferenda Júdit Zatloukalová ABSTRACT This diploma thesis deals with the current legal regulation of electronic registration of sales in the Czech Republic, and especially with its planned amendment. At the end of 2017, the Constitutional Court had a significant impact on the legal regulation when its Decision file no. Pl. ÚS 26/16 revoked several provisions of the Act No. 112/2016 Coll. In the legislative process, as of the date of the manuscript closing, there is a government amendment to the Act concerned, which represents the legislative response of the Ministry of Finance to this Decision. The text is divided into six parts. After a general introduction to the registration of sales in the first part, there is an analysis of the Czech legislation in parts 2 to 4, first the de lege lata and then the submitted amendment in the light of the Constitutional Court's Decision on the Act. The following fifth part is devoted to the Slovak legal regulation of sales records, especially to the consequences of the recent amendment to the Act No. 289/2008 Coll., on Use of Electronic Cash Register. This amendment introduced the on-line eKasa system, which builds on many years of experience with the cash register system. In the last sixth part, the author analyses the...
Real- Estate Taxation de lege ferenda
Krejčí, Hanuš ; Vybíral, Roman (advisor) ; Boháč, Radim (referee)
The thesis presents a brand new concept of recurrent real estate tax in the Czech Republic. The object of the tax is designed to be exclusively land and apartments and non-residential premises. Buildings or any other aboveground or underground structures are not the object of taxation. Unlike buildings, land and apartments and non-residential premises can be appraised with sufficient accuracy only considering their quantity and location, hence by simply multiplying their areas and unit prices common in a given place and time. Consequently, the real estate tax can be designed on an ad valorem basis in order to differentiate between the tax liability of most lucrative, less lucrative and least lucrative property owners. As a result, tax collection can be substantially increased and a still marginal local tax can become a significant source of funds to the state treasury. At the same time, the increased recurrent tax on immovable property allows to abolish the economically questionable one-off tax in the Czech Republic, which is nowadays levied on the transfer of immovable property. The land tax is imposed on all land in the territory of the Country, with the exception of land built by apartment buildings and land used exclusively with them. The tax on apartments and non- residential premises falls on the...

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