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Consequences of Cancelig Registration With a Specific Tax Subject
Somorová, Sarah ; Hladíková, Michaela (referee) ; Svirák, Pavel (advisor)
The bachelor's thesis deals with the consequences of the cancellation of VAT registration for a selected tax entity. In the theoretical part, basic terms are defined that are closely related to the issue. Other parts deal with the possibilities and effects of canceling VAT registration due to the future amendment of Act No. 235/2004 Coll., on value added tax and quantifying these effects on a specific subject. When choosing whether to cancel the VAT registration, the financial burden on the entity and the change in its position in the business chain will be taken into account. The first part - theoretical - will be further divided into more developing subcategories. In the first subcategory of the first part, the basic concepts and structural elements of value added tax will be discussed. In the second section of the theoretical part, the general principles of value added tax will be explained. Furthermore, the legal conditions for the creation and termination of VAT liability will be explained, including the tax payer's obligation in tax administration. The last section of the theoretical part of the bachelor's thesis will be focused on the obligations and impacts associated with the cancellation of VAT registration. In the second basic part of the work – analytical – the selected tax subject, on which the work will be based, will be completely presented. Next, 4 situations will be discussed, which will be related to the cancellation of VAT registration. The third basic part will contain recommendations regarding the cancellation of payment of value added tax to the selected tax subject.
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Supply of Goods Inside European Union
PLÍVOVÁ, Jana
The target of this thesis is a tax liability calculation of value added tax (VAT) of concret economic entity during specific period of taxation and its after-tax optimization. After Czech republic joined the European union, the indirect taxation system has changed, particularly the value added taxes. This thesis has several parts. The theoretical part deals with individual rules in the process of delivery of goods/services taxation between the entities from the EU-member countries. Next the thesis includes additional business liabilities for the economic entities within EU. Further you get the profile of concrete accounting entity. Its activity is export-oriented, it deals with the companies whose are tax registered in different member countries. The next part analyses the optimisation of its tax liability during specific period. The thesis desribes the impact on value-added tax return, on the summary report, on the Intrastat. It also includes various bookkeeping operations. The accounting entity optimises its tax liability thanks to the fact that it shifts the responsibility (tax lability) on the buyer. Within the specific period it shows oversize value-added tax deductions by reason of the purchase of the material and goods. This purchase is within inland where the entity claims the tax deduction. Specific tax planning strategy is to not open other commercial establishment on the territory of the other member state.
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Systémy VIES a EMCS v daních ze spotřeby
Černá, Kateřina ; Svátková, Slavomíra (advisor)
Ve své bakalářské práci se zabývám evropskými databázovými systémy, které musí členské státy EU zavést v rámci správy daní ze spotřeby. Prvním ze systémů je systém VIES, který se používá při tzv. intrakomunitárním plnění. Díky zákonem definovaným informacím, které dodavatel musí poskytnout svému správci daně lze kontrolovat řádné zdanění transakcí. Druhým ze systémů je systém EMCS, který je teprve ve fázi projektu. Bude používán v režimu podmíněného osvobození od spotřební daně. EMCS zavede povinnost elektronického dokladu. Správce daně tak bude mít průběžnou kontrolu nad zbožím přepravovaným v tomto režimu.
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