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Tax aspects of advertising and marketing actions
Cvrková, Simona-Estrella ; Marková, Hana (advisor) ; Vybíral, Roman (referee)
The bachelor thesis is concerned with advertising and marketing actions from legal and tax point of view. The thesis describes the legislative framework of advertising and marketing actions, including a concise historical digression into the legal regulation of this issue. In the part describing the legal regulation, the work also touches on topical issues related to internet advertising and resources for its analysis, which in some cases go beyond the issue of personal data protection. In the next part the thesis deals with legal regulation of tax-related norms and tax obligations directly related to advertising and marketing actions. In this area the work describes mainly the income tax and the topic of tax-deductible costs related to the topic of work, as well as advertising and marketing actions in the context of the Value Added Tax Act. The results of the theoretical part are presented in the perspective of the real practice of advertising and marketing events, including the evaluation of concrete examples of everyday business life and their correct classification within the tax-deductible costs and other legal aspects related to these products.
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Position of building and loan associations after the amendment of the Building Savings Act
Nerandžič, Ivo ; Vondráčková, Pavlína (advisor) ; Vybíral, Roman (referee)
The aim of this thesis is to analyse selected amendments of The Building Savings Act No. 96/1993 of the Legal Code. It concerns the amendments that affected the system of building savings in a fundamental way, resp. they have been able to affect it. In its 8 chapters, the thesis deals with the original legislation on building savings, its place within the context of the Czech legal system, basic terminology of building savings and the contentious questions that arise from them. They are put in the context of both the historical and the current legislations, including not only re-codification of the Civil Law but also so called The Mortgage Directive 2014/17/EU. To illustrate this, it is used also selected court rulings concerning building savings, charts and tables. The whole issue is assessed from the qualitative point of view - while taking into account a 2012 amendment that has not been implemented. With the view of the lack of the specialist literature, it is used mainly texts of the related acts and casual reports as well as the wealth of experience I have gained during my many years at work. The result of this thesis is a summary of the key amendments of the building savings legislation in the Czech Republic and incorporation of building savings into the legal and economic contexts. I allowed...
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Solar energy and its financial and legal aspects
Němec, Jan ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
Resume in English language Solar energy and its financial and legal aspects The topic of this thesis is the production of electricity from solar light and its legislation in the Czech Republic and European Union. The objective of this thesis is to analyse the whole development since the year 2005 until today, because it is full of interesting aspects. After the introduction the first part of this thesis is focused on the legislation of the European Union, which created foundation for Czech laws, i.e. Directives 2001/77/EC and 2009/28/EC. It is followed by the analysis of Czech laws, which were valid at that time, especially the Act no. 180/2005 Coll., and the Act no. 458/2008 Sb., Energy Act. As for the Energy Act, there is also added part about its current amendment and also the Act on income taxes is mentioned. Following part is focused on the solar boom, its causes and consequences. Because of the fact that the implemented solutions has provoked large discussions, this chapter is focused also on individual implemented solutions. Third part of the thesis is crucial and it is focused on the analysis of key court decisions in this field, i.e. three main court decisions, which are related to the solar tax. Those are interesting decisions of the Constitutional Court and the Supreme Administrative Court of the...
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"GATCA" and its integration into legal order of the Czech Republic
Hrdlička, Lukáš ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
Resume in English Name of the thesis: "GATCA" and its integration into legal order of the Czech Republic The diploma thesis deals with legislation regulating automatic exchange of information in tax matters based on the Common Reporting Standard On Reporting and Due Diligence for Financial Account Information (also known as Common Reporting Standard) usually referred to as a GATCA system and its integration into legal order of the Czech Republic. A main goal of the legislation is to secure higher public incomes for public budgets and to weaken a position of tax havens in relation to tax evasion by taxpayers. The GATCA system legislation and its integration into legal order of the Czech Republic are evaluated in accordance with this goal. One of the main conclusions of the diploma thesis is considering some possible loopholes of the GATCA system that may be used by taxpayers to avoid duties imposed on them by legislation regulating automatic exchange of information in tax matters and suggesting solutions that should be used to close these loopholes. The greatest GATCA system's loophole is its relation to the another system of automatic exchange of information in tax matters known as a FATCA system and based on the US federal statute Foreign Account Tax Compliance Act and intergovernmental agreements between...
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The Reverse Charge and the Institute of Review Statement in Value Added Tax Act
Vaner, Dana ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
The final thesis deals with the amendment of Act no. 235/2004 Coll., Value added tax Act, as amended, which extends the reverse charge and introduces new institute of review statement. The aim of the thesis is to evaluate the new regulation in terms of its suitability and potential benefits and also in terms of its failings and disadvantages. Concurrently the thesis focuse on the evaluation of the impact of extending the reverse charge and introducing the institute of review statement on the fight against value added tax evasions, which are represented mainly by carousel frauds. The thesis is divided into three chapters. The first chapter describes the basic characteristics of value added tax as an indirect tax, based on the principle of paying the tax on output and consecutive application of the deduction, and further discusses the basic structural elements of the tax. The explanation focused on the value added tax frauds is given at the end of the firts chapter, where is detailly described the functioning of the carousel frauds with cross-border element, which are becoming more important. The second chapter deals with the reverse charge in form in which applied until 31st December 2014. There is an interpretation of transactions which falled under this special mode in terms of European...
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Chosen Activities Relating to Tax Administration
Schwarzová, Lucie ; Vybíral, Roman (advisor) ; Karfíková, Marie (referee)
Chosen Activities Relating to Tax Administration The subject-matter of this thesis is legislation of activities relating to tax administration, specifically mostly tax inspection and procedure to remove doubt. On 1st January 2011 the tax code took legal effect and it regulates these activities in more details than it was in the administration of taxes act. The goal of this diploma thesis was to describe and analyze current legislation of these institutes, to mention the reasons of creation of this regulation, to point out the gaps which appear in tax code and to suggest their possible solutions. This thesis also deals with jurisprudence, both older but still usable and newer gradually occurring jurisprudence regarding new tax code. The first chapter deals with the tax administration in general. It describes the historical development of tax administration, focuses on the scope and purpose of the tax administration and then analyzes fundamental principles of tax administration. The tax administrator and persons participating in tax procedure have to respect these principles during activities relating to tax administration, too. The second chapter deals with activities relating to tax administration. First, the terms of proceedings, activities and acts are defined then I focused on common features of...
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Slope stability of Jizera river valley slopes in Semily region
Kujan, Ondřej ; Novotný, Jan (advisor) ; Vybíral, Roman (referee)
The thesis deals with slope stability of a landslide "U Čtrnácti pomocníků", which is located in the north-eastern part of the city Semily in the Liberec district. The thesis is divided into theoretical and practical part. The theoretical part was carried out literature search on the issue and the natural conditions around the wider area of interest. The practical part consists of individual sections within which the research were conducted archival documentation, mapping areas of interest, own technical work, sampling and geophysical measurements and laboratory work and stability calculations. Also the engineering geological model of the landslide was created. The results of the practical part are used as the basis for the final engineering geological evaluation of this area.
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Case Law of the Constitutional Court Relating to Taxation
Křivánek, Michal ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
The thesis deals with the decision-making practices of the Czech Constitutional Court in matters of taxation. The first chapter serves as an introduction to the topic of taxes and their different types, pays attention to the distinction between taxes, fees and other similar payments, and outlines the constitutional foundations on which taxes in broader sense may be imposed. The following section discusses the role of the Constitutional Court, mentions the types of court proceedings related to the field of taxation, and distinguishes between the court review of questions with constitutional law relevance, which the Constitutional Court examines, and of matters of ordinary law without such relevance, which are left to the general courts. The importance of the decision-making agenda of the Constitutional Court and the binding nature of its decisions for different groups of subjects and in different type situations is outlined. The third section then proceeds to analyze the important constitutional principles that are common for the field of tax law, namely the prohibition of genuine ex post facto legislation, and conversely the general permissibility of perceived retroaction, the principle of imposing taxes solely on the basis of law, and the use of the in dubio mitius principle, which is a...
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Double taxation avoidance treaties
Dík, Lukáš ; Karfíková, Marie (advisor) ; Vybíral, Roman (referee)
Treaties for the avoidance of double taxation This thesis deals with treaties for the avoidance of double taxation, which initially gives a general definition of taxation, then the essential elements of treaties for the avoidance of double taxation and based on the analysis and comparison draws conclusions. The thesis aims to give a comprehensive overview of the issues concluding treaties for the avoidance of double taxation and show what influence they can have on individual provisions of the cross-border effects of economic entities. I start from the hypothesis that the actual provisions of individual contracts can affect decision-making bodies, whether in the country to do business or not. In conclusion, this hypothesis is confirmed. The first chapter of this thesis deals with the taxation generally. Formulates double taxation in general, the various essential elements of taxation as subject to tax, the tax rate. It also deals with the sources of the Czech tax law, the emergence of double taxation and the method of its solution. This chapter also deals with tax crimes, i.e. tax havens, manipulation of transfer prices and freight handling. The second chapter focuses on agreements on avoidance of double taxation. It describes the OECD model treaty, the UN, including their development and highlights...
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Legal regulation of insurance intermediaries activities
Málek, Jan ; Vybíral, Roman (advisor) ; Karfíková, Marie (referee)
of the thesis In this thesis I deal with a comprehensive view of the legal regulation of the activity of insurance intermediaries, including a look into the history, analysis of the current national and European legislation and the expected development of national regulations. Work has been divided into four chapters. The first chapter is dedicated to the insurance industry as a specific economic sector. Here I define the concept of insurance, dealing with the history of the industry and briefly mention the existing legal regulations of insurance in the Czech Republic. At the end of the first chapter I analyze the various distribution networks in the insurance industry with reference to the inclusion of insurance intermediaries as the most important distribution channel. The second chapter is devoted to detailing the significance of insurance intermediaries and the nature of their activities. Similar to the first chapter, here is also a part briefly focused on a historical development of insurance intermediaries activities. A substantial part of this chapter is devoted to current legislation, of which the most important institutions are analyzed in separate sections. Gradually deal with the Insurance Intermediaries Act as a whole, individual categories of insurance intermediaries, the conditions of...
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