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Theoretical aspects of tax avoidance in the field of income taxes
Šmirausová, Petra ; Marková, Hana (referee)
1 Theoretical aspects of tax avoidance in the field of income taxes Abstract in English The dissertation deals with the theoretical aspects of the controlled foreign company rules (CFC rules), which are the transposition of the Council Directive laying down rules against tax avoidance practices that directly affect the functioning of the internal market (ATA Directive). It focuses on current issues of compliance of the Czech CFC rules with double tax treaties and with primary EU law, as well as the question of the ability of this legislation to achieve its purpose, which is to prevent tax avoidance. The purpose of the dissertation is to join the doctrinal discussion of conceptual problems associated with the CFC rules and at the same time to present conclusions that will enable the Czech tax policy makers to better deal with the legislation of this measure and achieve greater legal certainty in implementation of this measure. The argumentation presented in this dissertation leads to several theoretical and practical conclusions. First, it points to the fact that the Czech CFC rules are not entirely able to achieve its purpose and thus to prevent tax evasion. This dissertation identifies reasons of this problem which are (i) the scope of the CFC rules, which is not wide enough to cover all actions that are...
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Budget management and awarding of public contacts
Zmatlík, Jiří ; Boháč, Radim (advisor) ; Marková, Hana (referee)
English résumé Budget management and awarding of public contracts This thesis is describing how are public financial recources diveded in procedure of awarding of public works contracts, public supply contract and public service contracts in Czech republic. Czech legal regulations of awarding of public contracts are transposed from European legal regulations. Statute Nr. 137/2006 Coll., about awarding of public contracts contains institutions of Directive 2004/17EC of 31 March 2004 coordinating the procurement procedure of entities operating in the water, energy, transport and postal services sectors and Directive 2004/18/EC of 31 March 2004 on the coordination of procedures for the award of public works contracts, public supply contract and public service contracts. The main purpose of these directives is coordinating procedure of awarding of public contracts in all member states of European Union. Statute Nr. 137/2006 Coll., about awarding of public contracts governs the procedure of awarding of public contracts from the moment of publication of the intention to award public contract to the moment of publication of notification about made contract between the submitter and provider of the subject of public contract. This procedure is based on the principle of transparency, the principle of...
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Public support from the point of view of Czech and Community law
Pawliczková, Nina ; Boháč, Radim (advisor) ; Marková, Hana (referee)
54 III. Závěr Evropská rada na zasedání v Lisabonu v březnu 2000 stanovila pro Evropu strategický cíl stát se nejkonkurenceschopnější a nejdynamičtější ekonomikou na světě. Evropu postihla finanční krize a díky tomu, že se nevzdala svého cíle, se také veřejná podpora stala jednou z velmi aktuálních otázek. Chránit soutěž na vnitřním trhu EU, omezit zneužívání podpory, chránit ekonomicky slabší členské státy, transparentnost poskytování finančních prostředků potřebným podnikům a odvětvím a v neposlední řadě ochránit spotřebitele, toto jsou obecné funkce regulace veřejné podpory, které v době finanční krize ještě posílily. Období právě přicházející ekonomické recese zajisté bude testovat odhodlanost řídících orgánů EU odolat "svodům" velkých finančních injekcí a masivních podpor. V této práci jsem nastínila pro i proti a zevrubně popsala mechanismy, které v právu "veřejných podpor" působí. Pro právníky pak bude zajímavé sledovat přístup soudních institucí EU k veřejné podpoře v době krize. Fenomén veřejné podpory, pokud se jím zabýváme okrajově, zdá se být "okrajový", když však začneme tuto problematiku podrobněji studovat, zjistíme, že zasahuje do nesmírné škály činností, dotýká se obrovského počtu lidí a zde tekoucí peněžní sumy jsou také z pohledu makroekonoma mimořádně vysoké. Podle vyjádření JUDr....
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Financial and legal aspects of lotteries and similar games with a special regard to poker
Krasula, Vladimír ; Boháč, Radim (advisor) ; Marková, Hana (referee)
81 Abstract The thesis is focused on financial and legal aspects of lotteries and similar games with a special regard to poker layed down by act No. 202/1990 Coll., Act on Lotteries and Other Similar Games. Bets and games of chance are civil law parallels of lotteries and other similar games. Legislator doesnt provide them with the same margin of legal protection and determines them unenforceable. Lotteries and other similar games according to the Czech legislation have a characteristic element of chance. Author argues whether poker is a game of chance and tends towards the opinion, that poker doesnt fall within the scope of the lottery act in its current definition. Afterwards the thesis clarifies the legal requirements to obtain licence to operate lotteries and other similar games. Czech republic as a member of the European Union shall be subjekt to the european law, nevertheless Czech legislation prohibits the applicants for licence to have a foreign equity participation. Author therefore compares the decisions of the Court of Justice of the European Union on gambling and tends towards the opinion that Czech legislation is in conflict with the European law. Lotteries and other similar games are closely connected with the tax and fee duties of the subjects. Thesis clarifies the new institute of lotteries...
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Some aspects tax control
Peláková, Andrea ; Boháč, Radim (advisor) ; Marková, Hana (referee)
My dissertation deals with some aspects which are connected with tax kontrol. The main point of my paper is to give a detailed description od selected aspects nad to compare thme according to an old and a new version of legal acjustment. An introductory chapter pays attention to defining tax control. Following chapters deals with the opening of tax kontrol, repeated tax kontrol, periods for tax setting, kontrol report and means of protection dutiny the tax control. My own practical experience with tax kontrol is written about in the last chapter.
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