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Electronic registration of sales
Kabeš, Viktor ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
The subject of this thesis is the electronic registration of sales and its efects on reducing the grey economy in the Czech republic. The electronic registration of sales is a system designed to ensure that entrepreneurs selling goods or services in return for cash report every instance of such transaction directly to the tax authority so opportunities for tax evasion are significantly reduced. FIK, a code unique to every transaction that serves as a proof that the report has been done is subsequently sent back and receipt for transaction with FIK included is issued to the customer who can check, using special internet aplication, whether transaction has been in deed reported. The work is divided into five chapters. The first one describes accounting and similar systems that record information needed to administration of taxes. The next chapter describes occasions when issuing invoices not related to electronic evidence of sales is required. The third chapter analyses the Registration of Sales Act which introduces the electronic evidence of sales into Czech law. This chapter is further divided into seventeen subchapters focused on the most important provisions of the act, for example those setting out exactly what transactions are required to be reported, what are the details of the receipt and the rules of...
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Sectoral taxation in the legal system of the Czech Republic and selected EU countries
Hermannová, Monika ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
v anglickém jazyce Sectoral taxation in the legal system of the Czech Republic and selected EU countries The diploma thesis deals with the topic of the sectoral tax. The thesis analyses the use of this tax instrument in the Czech conditions. The aim of the thesis is to get acquainted with the elements of the sectoral taxation within the current legal order of the Czech Republic and with the possibilities of imposing the sectoral tax on certain sectors including the international comparison of sectoral taxation. The purpose of the thesis is to provide understanding of the context of sectoral taxation. The text is divided into five chapters. The initial chapter provides an economic basis for sectoral taxation through established economic theories and it also deals with the importance of taxation of legal entities for the economy as well in the international economic environment. The second chapter pursues the concept of sectoral taxation itself and its definition and characteristics as well as the systematic terminology which is used for each public sector revenue with a sectoral element. Furthermore, there is a broader context of sectoral taxes within the Czech tax system. Part of the chapter is dedicated to breakdown and description of individual public sector revenues with a sectoral element. The...
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Potential changes of the tax on the acquisition of immovable property
Rezek, Tomáš ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
The aim of this thesis is comparison of development of legislation of tax on the acquisition of immovable property and that for the purposes of evaluation of potential changes of this tax. The comparison is performed on particular elements of the tax on the acquisition of immovable property in three time periods. From 1. 1. 1993, thus in act n. 357/1992 Sb., on inheritance tax, gift and real estate transfer tax. From 1. 1. 2014, thus statutory measure of Senate n. 340/2013 Sb., on tax on the acquisition of immovable property. And last from 1. 1. 2017 thus statutory measure of Senate n. 340/2013 Sb., on tax on the acquisition of immovable property, as amended by act. n. 254/2016 Sb., an act which amends statutory measure Senate n. 340/2013 Sb., on tax on the acquisition of immovable property. The first part of the thesis deals with general introduction to tax theory focusing on transfer taxes. This chapter also defines the term tax in general, characterization of transfer taxes and its development in the Czech Republic and determination of the meaning of tax. The second chapter already concentrates on the actual comparison of tax elements. The description of the development of legislation and evaluation of conformity with the construction of the tax and its meaning is emphasised. Each subchapter...
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Financial Law Instruments Combating Value-Added Tax Evasion in the Perspective of European Union
Sejkora, Tomáš ; Boháč, Radim (advisor) ; Kohajda, Michael (referee) ; Šramková, Dana (referee)
This dissertation broadly focuses on the problematics of the tax evasion in the field of the value-added tax from the perspective of the European Union law wherefore it does not contain parts devoted just to the national instruments combating tax evasion. The aim of the dissertation is the analysis of the terms which could be met due to the inconsistent terminology concerning tax evasion, then the aim is to provide classification of the tax evasion and to analyse individual measures combating tax evasion recognised by the European Union law. Therefore, the case law and opinion of the professional community are examined by the descriptive, analytical and comparative scientific method and later, founded conclusion are generalized by the synthetic method pointing out the pitfalls of their application in the Czech legal environment. The result of this dissertation shall be the coherent insight to the terminology connected with the tax evasion in the field of the value-added tax and the analysis of legal instruments combating tax evasion established by European Union law containing the evaluation of individual aspects of this issue. Pursuant to the acquired conclusions, the discrepancy of the transposed national legislation could be deduced and the assessment, if the legal measures established by...
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Legal, accounting and tax aspects of transformations of companies
Prokůpková, Věra ; Bakeš, Milan (advisor) ; Boháč, Radim (referee) ; Radvan, Michal (referee)
Legal, accounting and tax aspects of transformations of companies. The presented dissertation focuses on transformation of companies. The work provides the accounting, tax and legal perspective of company transformations with the goal of interconnecting these perspectives and providing the reader with a deeper insight into company transformations. The accounting perspective is often directly connected to the tax perspective. The individual forms of transformation are discussed in the work, including their graphic model-showcasing, followed by individual basic company transformation elements and institutions related to company transformations. The individual elements are also put into historical context. Basic principles affecting company transformations and their impact primarily on the tax area are discussed within the individual views of transformation. The individual elements, institutions and principles are further examined first separately in general and then with regard to their interrelations and ways they affect one another. To conclude, a step by step scenario of one of the forms of transformation, namely split, is provided.
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Tax impacts of specific corporate transactions on capital corporations
Micková, Michaela ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
The law of business corporations is in practice nearly connected to the tax law, mainly in terms of tax impacts of specific corporate transactions that this thesis is focused on. The corporate transactions described here involve a transfer of the share in a Czech capital corporation (i.e. limited liability company and joint stock company), transfer of the company's enterprise, distribution of the profit to the shareholders and distribution of other equity funds to the shareholders. All transactions are described in connection with both their legal conditions and tax impacts. This thesis does not cover the impacts of all types of taxation in the Czech Republic, but focuses on selected taxes, mainly income tax (both corporate and personal), value added tax, and real estate transfer tax, as the most important types of taxes playing a relevant role in connection with the transactions mentioned above. After two introductory chapters that explain the main terms used in this thesis, the third chapter describes the first corporate transaction, i.e. transfer of a share in a capital company. The legal requirements for the transfer of a share in a limited liability company and a share in a joint stock company are followed by the analysis of the tax impacts of such a transfer, form the position of both natural...
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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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Principles of taxes and fees
Kouba, Stanislav ; Marková, Hana (advisor) ; Boháč, Radim (referee) ; Mrkývka, Petr (referee)
Added value of this thesis is to order principles of taxes and fees into a system, which allows its easier application in context of tax law and law of fees. This system then uncurtain joint relations among these principles and enable its further analysis. The result is a system (tree) of principles within which principles are divided according to different criteria. They can be sorted into three groups, namely the principle of regulatory intent (there are mostly the principles of the other disciplines; these principles determine intent, reason and purpose of the regulation), the principles of regulatory instrument (it is created by the principle of legal state; these principles represents legal dogmatic) and the principles of efficient regulation (here everything follows from the principle of economy). Thesis target on material side of problem which it differs from the other thesis on this topic. An essential partial step toward revealing the system of principles is also a definition of tax and definition of fee and also analysis what is the principle.
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