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Deduction of VAT from the point of view of Czech and Community law
Garaj, Juraj ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
Deduction of VAT from the perspective of Czech and EU law The purpose of this thesis is to analyze the relation between Czech and EU law with respect to the juridical institute of deduction of VAT, comparing these legal systems in the light of both EU and Czech case law. The thesis is composed of four chapters starting generally and continuing to more specific matters. Chapter One is divided into two parts, first characterizing VAT and its position in a tax system and second exploring reasons of VAT implementation. Chapter Two focuses on the process of tax harmonization as general phenomenon describing its stages and legal basis in the EU in order to explain process of VAT harmonization within the EU in its second part. Third part deals with the relation between Czech and EU law and analyses problem of euro conformity assessment of Czech law by the administrative organs with respect to the relevant case law. Chapter Three describes structure of VAT divided into 5 parts accordingly to its components. Taxable transactions, taxable persons, taxable amount, rates and temporal aspects are analyzed in order to better understand the mechanism of deduction of VAT and the role of EU case law in the system of EU tax law. Chapter Four deals with deduction of VAT and is divided into four parts. First part analyses the...
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Banking transactions
Kolařík, Jakub ; Kotáb, Petr (advisor) ; Kohajda, Michael (referee)
Englishsummary Banking The main goal of my thesis,,Banking"is to explain the meaningof this word and how are the legal relations,which resultsfrom interactionsbetweencommercial banksandclientswithin thetermbanking,regulatedin the Czechlegalorder. However,I didn't dealwith all the kinds of bankingin the thesis,but I focused on the two main categoriesof banking,which aregenerallyusedby ordinarypeoplethe most.Thesetwo categoriesarethedepositbankingandthe creditbanking. This thesisis divided into five chapters.The first chapteris relatedto the term bank andits legal definition,becausebanksareusuallytypical andthe main subjectsof bankinglegalrelations. The second chapter concernsa definition of banking, explains this term and severalpossibilitieshow to divide banking into severalcategoriesdependingon the different aspectsareincluded there. In the third chapterof my thesis,I focusedon the first main categoryof banking, which is depositbanking.The bank is in the role of the debtorin relationto its client. The first option,how bankscan acquiremoneyfrom the clients,is the form of savings on currentaccountsor savingaccounts.The secondpossibility for the bank is to issue bank securities.The examplesof the bank securitiesarebank bondsor depositbill of exchange. The fourth chapteris focusedon the secondmain categoryof...
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Aspects of the Introduction of the Euro in the Financial Law
Bugan, Bystrík ; Karfíková, Marie (advisor) ; Kohajda, Michael (referee)
This rigorosum thesis focuses on the influence of the introduction of the euro on the Czech legal system, especially with respect to financial law issues. It describes the basic legal provisions regulating the euro on the European level (regulations, directives, and statements) and the national level together with the latest decision making practice of the European Court of Justice and Supreme Court of the Czech Republic and Prague High Court in this respect. European regulations have a direct affect on the Czech Republic. However, the Czech Republic has an exemption according to clause 139 of the Treaty on the Functioning of the European Union as a member state which has not introduced euro yet, therefore some legal provisions are not applicable. The Czech Republic has some past experience with introducing a new monetary unit, as after the split-up of former Czechoslovakia in 1992 the Czech crown was introduced as Czech legal tender. The main part of the theses examines in detail the Czech financial law legal regulations that have to be changed because of the introduction of the euro. There are approximately 310 Czech acts that have to be amended accordingly. The main reasons for the amendments are the following: (i) the legal acts contain amounts in Czech crowns, which could be not automatically...
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Legal regulation of the system of private pension funds
Kraftová, Kateřina ; Kohajda, Michael (referee) ; Kotáb, Petr (advisor)
Legal regulation of pension supplementary insurance funds system The need of a rapid and comprehensive reforming of the pension systems is increasingly acknowledged by individuals and politicians in most countries. The reform of the pension systems is need for fiscal, economic and social reasons. The purpose is not to burden the state budget with the payment of pensions and while each provide the same standard of living after retirement. Therefore it is necessary to find an ideal retirement system for each individual state. The aim of this thesis is to highlight that a multi-pillar system is an ideal approach to deal with diverse fiscal and social reform. Chapter Two is introductory and focuses on base importance of additional pension insurance. The Second chapter describes the basic types of (all) pension systems. A comparison of the two system, that are most frequently appearing. Chapter Third contains the characteristic of the current pension system in the Czech Republic. The current pension system in the Czech Republic consists of two pillars of national mandatory pension insurance and voluntary private pension schemes. State pension pillar is based on continuous funding system (pay-as-you-go system), and Private pillar is based on the funded scheme financing. A current state pension system is...
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An analysis of decision-making of the Supreme Administrative Court regarding value added tax
Bahník, Ondřej ; Kohajda, Michael (advisor) ; Boháč, Radim (referee)
Analysis of Supreme administrative court decision making concerning value added tax Resumé: Aim of this graduation thesis is to analyze the verdict of the Supreme administrative court concerning value added tax with focus on deduction of tax from brokerage contracts. Brokerage contracts can be used as fictive claims for tax deduction. Therefore these contracts undergo a close examination by tax administrators. It is than upon the tax subject to prove whether these contracts were fulfilled. Proving this is however not easy, because these contracts unlike others don't have any tangible outputs. Graduation thesis is separated into 3 sections. First section is a breakdown of legal regulations concerning this theme. First sub-section consists of deeper look at value added tax, second sub-section talks about brokerage contracts and third about administrative justice and the status of Supreme administrative court. Last sub-section informs about proofs in tax procedure. Second section analysis different verdicts of the Supreme administrative court. Seven most important verdicts are analyzed in big detail, the other ten verdicts in less detail. By each verdict there is a description of facts, used evidence, objections and reasoned decision. Third section analysis different problems, that occurred in verdicts. Such...
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The Czech National Bank, its legal status and scope of activities
Špringerová, Zuzana ; Kotáb, Petr (advisor) ; Kohajda, Michael (referee)
The Czech National Bank The Czech National Bank has an irreplaceable position in Czech financial department and no current economics would exist without such an entity. Mainly because of the exceptional character of the Czech National Bank not only for our economy, I chose it as the essential theme of my thesis. The aim of this thesis is to acquaint potential readers with the tasks performer by the central bank in the Czech Republic and thus give a complete picture of its contribution to our current economy. My thesis is divided into three parts. Introduction (i.e. chapters 1 a 2) focuses on the actual status of the Czech National Bank in relation to other constitutional authorities, especially to the government and to the president of the Republic, who have the closest relationship with the central bank, and also on its structure. Then the particular attention is paid to the supreme governing body of the Czech National Bank - The Bank Board consisting of the CNB Governor, two Vice-Governors and four Chief Executive Directors. At the beginning of the second part of my thesis (chapter 3) is described the general division of the functions of central banks. The following chapters (chapter 4 - 10) are focused on the individual functions of the Czech National Bank - for example emission activity,...
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Tax issues of ownership and disposal with real property, flats and non-residential premises
Kvapil, Tomáš ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
Tax Implications of Ownership and Beneficial Use and Disposal of Immovables, Condominium Flats and Non-residential Premises In the opening part of this thesis (Part Two) I have focused on defining the individual terms mentioned in its title as a part of the effort to establish a common ground for the following text. However, it appears that a number of terms carry different meanings in different contexts. Additionally, the private and public law are not separated by an insurmountable barrier and therefore the terms used in tax legislation can be interpreted in ways that would feel surprising at first. Part Three is a brief overview of the tax system in the Czech Republic, serving more as a launching platform for the substance of the thesis in Part Four. Also because of this, it is delivered using organization diagrams, with an addition of a short explanation why the indirect taxes remained on the outskirts this time. Following concise discussion of income taxes solely from the point of view of income types subject to taxation at the beginning of Part Four, my attention turned to two main objectives. First, a rather detailed presentation of the selected property taxes structured for convenience purposes based on distinguishing elements of the taxes, instead of the terse and due to division into...
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Environmental taxes within the Czech tax system
Rinke, Daniel ; Kohajda, Michael (advisor) ; Boháč, Radim (referee)
Environmental taxes in the Czech Republic Keywords environment, instruments of the environmental policy, taxes, fees/charges, externalities, ecological taxes, ecological tax reform Resume This paper discusses questions of environmental taxes in the Czech Republic. During the last past decades we were the witnesses of the man`s slow growing interest in questions of environment. In the both national and international level there were established the policies, which goal is to solve the environment related problems and give an environment the protection. Within the politics there were established and there are used the assorted instruments. From the early beginning there were commands and restrictions mainly, nowadays there are another instruments starting to be used too, and above all the economic instruments. To the economic instruments the environmental taxes are counted too. To the better understanding of the problem is this thesis at the environmental taxes questions exlamation builded on the total bases. In the chapter two there are as the first brought to light the basic terms, on which the whole environmental taxes problems are in the most of cases builded, and the short history of "environmental thinking" with the description of the evolution in the attitude of the European Union and especially the...
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Value added tax from the point of view of Czech and Community law
Majerčíková, Andrea ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
Value Added Tax in Czech and EU Tax Law As the main topic of my thesis I have chosen the regulation of Value Added Tax (hereinafter referred to as "VAT"), both at the level of the European Union as well as in Czech national law. This question which is still widely discussed across the European Union and its Member States, I consider to be an always actual topic, especially because the legislation regulating it changes constantly. Moreover, it can have strong positive but also negatives impacts on national economy of the Member States and on economic situation of individuals. However, despite the fact that Czech Republic is a member of the European Union for nearly seven years, individual taxpayers as well as Czech tax authorities' clerks are very often unaware of the influence of the EU tax law on Czech national legislation. Therefore, the aim of this paper is to confront current Czech VAT Act with the legislation formed by institutions of the European Union. For this purpose I have used the comparative legal method. In relation to what is going on in the respective area, the second part of this paper represents an attempt to analyze the functioning of the reverse-charge mechanism in the framework of the Single Common Market of the European Union, whereas the focus of this part lies in the description of...
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