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Tax optimization of legal entities
Žák, Martin ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
1 Abstract In this master thesis I focus on the topic of tax optimization in relation to legal entities. Thus the thesis covers the topic of a tax optimization of legal entities, possibilities of international tax planning and also a tax optimization of an income of legal entities owners. I chose this topic because of a personal interest in the area of taxes, but also because of a growing up-to-dateness and recent dynamic development. Especially the area of international tax planning experiences significant changes these times. The speed, by which the situation in tax planning is being changed, is one of the reasons, why this area is not very transparent for tax payers and legal entities owners and they do not orientate here very well. I would be very glad, if this thesis contributed to a clarification of certain confusing and difficult to understand parts of the tax system and unhide possibilities for legal entities and their owners for financial savings. Last but not least I would like to join the discussion about possible revision and imperfection of the current tax system. Goal of the thesis is to analyse possibilities of tax optimization for legal entities with an overlap to possibilities of tax optimization for legal entities owners. In this sense, it is also a goal of this thesis, to find the income...
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Value added tax evasion through chain and carousel frauds and their reflection in judical decisions
Hlinková, Denisa ; Vybíral, Roman (advisor) ; Boháč, Radim (referee)
This dissertation titled Value added tax evasion through chain and carousel frauds and their reflection in judicial decisions pursues a very actual topic. The main part of this dissertation depictss the tax evasions, primarily a description and explanation of structures of carousel and chain groups, which are participating in the tax evasions in the sphere of the value added tax most frequently. This dissertation submits also some schemes serving for better understanding operating and organization of these bussiness structures, which are taking part in these illegal activities. The next chapter focuses on the judicial decisions, mainly those of the Supreme Administrative Court of the Czech Republic and the Court of Justice of the European Union. The role of a judicial authority is inalienable in this sphere, because it helps to form a legislation, and a mandatory interpretation of an unclear or ambiguous terms, which are very often is very importanr too. Mainly, the work of the Court of Justice of the European Union is a key for the interpretation of terms of the EU law. Regarding national differences it is necessary to unify the interpretation of the EU law so much, that the functioning of the inner market of the European Union will not be endangered. In the last chapter the dissertation...
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Rights and Duties of Persons Participating in Administration of Taxes in Relation to Basic Principles of Tax Administration
Lebeda, Alan ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
The present diploma thesis is focused on the analysis and the assessment of the state of the art of legal regulations of rights and duties of the persons who participate in the administration of taxes in relation to basic principles of tax administration. The core legal regulation which is relevant for the theme under study is the tax rules that comprise a basic survey of principles applicable by the entities of the administration of taxes in practice. The tax rules is thus a main source of the findings for the enforcement of individual as well as partial rights and duties by tax payers and third persons that participate in the administration of taxes, and at the same time it determines the scope of the powers of the administrator of the tax which he administers against these. Basic principles of tax administration, together with the other legal principles which could also be applied at the administration of taxes, are main principles of the tax procedural law, for which they have significant importance in the form of constitutionally and legally regulated correctives. In contrast to the previous legal regulation contained in the Act to Administer Taxes and Charges, better systematization of principles, and consequently more effective use in contact especially of tax payers with the tax...
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Value added tax from the perspective of Czech and European law
Špaček, Luděk ; Karfíková, Marie (advisor) ; Vybíral, Roman (referee)
Diploma Thesis Abstract This diploma thesis is focused on value added tax (VAT) from the perspective of Czech and European law. VAT was introduced in the 50s of last century and became the general indirect tax in the European Union (EU). This thesis is introductory analysis of VAT law that is regulated in the Czech Republic by Act No. 235/2004 Coll., on Value Added Tax, as amended and in the EU by the Council Directive 2006/112/EC of 28 November 2006 on the Common system of Value Added Tax and basic comparison with regulation in the Slovak Republic by Act No. 222/2004 Coll. of Acts, on Value Added Tax, as amended. At the end it results in possible trend towards internal market and the need for effective action to combat the tax fraud and tax evasion in the future. The first chapter describes characteristics of VAT in the frame of tax law in the Czech Republic's law system. The second chapter presents short history of VAT as the general indirect tax in the Czech Republic since 1993 and analyses the Act No. 235/2004 Coll., on Value Added Tax and its institutes and provisions with relation to judgements made by courts. It continues with impact on tax maintainance by institutions as the General Financial Directorate and on criminal law. The main chapter goes through one of the EU rules that has huge impact on...
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New administrative duties of taxpayers in the area of value added tax
Halbrštát, David ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
Resume in English Name of the thesis: New administrative duties of taxpayers in the area of value added tax Abstract: The thesis describes and analyses the new administrative duties of taxpayers in the area of value added tax. Currently exists a whole range of administrative duties in the area of value added tax. It has been written a lot about these current administrative duties in the past. Therefore, I have decided to focus on two completely new measures, which have become media phenomenon in last months, These measures are VAT control statement and electronic records of sales. However neither of these measures can be described as a Czech invention, we might find them in foreign legal regulations. Considering this fact, I could have dedicated my focus on legal regulations, which had served as s inspiration for Czech legislators and compare the model regulations from abroad with the Czech version and find potential differences. In the first and general part of the thesis, can be found answers to the questions: "What is the value added tax?", "Who are the taxable persons?" and "What are their current administrative duties in the area of the value added tax?" In the second part I have dealt with an institute of the VAT control statement. In addition to the particular provisions of the legal regulation, I...
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Analysis of the tax case law of the Supreme Administrative Court
Vildová, Iveta ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
Analysis of the tax case law of the Supreme Administrative Court This work presents the decision making of the Supreme Administrative Court in tax matters from a statistical point of view. The theoretical part describes the importance of judicial decisions in the Czech Republic and the position of the Supreme Administrative Court as the highest instance in tax matters. As the main function of the Supreme Administrative Court is mentioned the unification of the administrative courts practice. The second part works with data obtained from an online database of the Supreme Administrative Court and graphically illustrates selected issues of different tax types. The second part is divided into sections that perform ratios of decision types and results of judgements. The paper also mentions the influence of preliminary rulings executed before Court of Justice of the European Union or the severity of judgements of the Constitutional Court. The third part focuses on the concept of limitation period in tax law. At the beginning there are mentioned experts opinions on taxes, tax system and its impact on the whole economic condition of the state. Further the tax procedure is discussed and finally the issue of limitation period in Tax Code and Code of Tax and Fees Administration is analyzed. This part also...
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"FATCA" and its projection into the Czech legal system
Vardanová, Magda ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
Resume in English Name of the thesis: "FATCA" and its projection into the Czech legal system Foreign Account Tax Compliance Act (alias FATCA), the law of the United States, is currently being much discussed topic not even in the Czech Republic, but within the European Union and also globally, as many developed countries are forced to implement its ideas due to their fear of possible sanctions from the USA. The purpose of this act is more efficient fight against the tax evasion of American taxpayers. Along with the adoption of this law the expert community has started to deal with possible issues related to its obeying by foreign entities. Czech Republic has decided to respond to this situation by concluding an intergovernmental agreement with the US government and by adoption of implementing statute to this agreement to avoid any conflicts. This diploma thesis tries to describe the actual status of the fight against tax evasion in the Czech Republic and the United States of America, but also at the international level, as well as to point out the most important definitions of FATCA and to analyze the associated issues. Next goal is the evaluation of the implementation process, which has recently happened in the Czech Republic, and the assessment of future options for cooperation in the tax evasion. The...
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Taxation of gambling operators
Duda, Václav ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
Title: Taxation of gambling operators The aim of this thesis is to introduce the system of the taxation of gambling operators currently applicable in the Czech republic together with the proposed bill on the gambling and the proposed bill on the taxation of gambling. At the beginning of the first chapter the thesis discusses the social costs of gambling addiction being a current social issue and its possible solutions from the viewpoint of law. Further parts of the chapter subsequently deal with the european legislation on public regulation of gambling, institutes of the Act on lotteries on other similar games as the primary piece of gambling legislation and their relation to the Civil Code. The subchapter regarding the right of municipalities to regulate some of the types of gambling by the means of municipal ordinances follows, including the question of an assesment of the said issue by the Constitutional Court. The last part of the first chapter contains detailed analysis of the proposed bill on the gambling, including comparation of some of its institutes with the current legislation and their partial assesment. The second chapter focuses on the actual system of legal regulation of the taxation of gambling operators, analyses the types of financial duties imposed on the operators and does not...
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Supervision in insurance industry from the point of view of Czech and European law
Zarevúcka, Daniela ; Karfíková, Marie (advisor) ; Vybíral, Roman (referee)
This thesis provides a comprehensive overview of insurance supervision in the Czech and European law. First part outlines the basic concepts and then briefly discusses the evolution of supervision in the Czech lands. The thesis observes expanding goals of insurance supervision and growing number of institutions performing the supervision during the history. Next part follows insurance supervision in terms of applicable regulations according to the Czech law and establishes list of entities under supervision, deals with supervisory authority and its competences, and proceeds to breakdown the subject of supervision. It also focuses on oversight by individual sectoral laws and offers a view of the upcoming changes. The work also presents insurance supervision from the perspective of the European law. It deals with the requirements that EU law on supervision poses, as well as the newly established authorities of macro- and micro-prudential supervision. In the conclusion section the upcoming changes in supervision of the insurance industry are discussed.
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International double taxation of corporate income
Vybíral, Roman ; Karfíková, Marie (advisor) ; Boháč, Radim (referee) ; Papoušková, Zdenka (referee)
International tax law forms in an increasingly globalized world a significant regulator applying to constantly expanding group of entities whose activities are not exclusively tied to the area of one country. On the contrary, due to the continuously increasing link between national economies these entities very often simultaneously operate across multiple territories which often results to not always clearly identifiable tax law implications. It may be noted that international cooperation between states got over long decades to the fairly high level, especially in terms of prevention of the negative effects of double taxation of income to the subject to income tax. These negative effects were seen, and indeed even today sometimes may be seen in the form of increased tax burden of tax subjects, which is related to unwillingness to cross-border activity. Also especially developed countries very often aim to support such cross-border activities due to a positive impact into their public budgets. On the other hand, it is still possible to see certain gaps which, if used appropriate by the tax entities open the way to circumvention of rules and general principles on which international cooperation on these issues is based. These problems are primarily based on the concept of tax sovereignty which...
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