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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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International Payments Law Reform : Intoduction of a Global Code of Payments
Kišš, Július ; Kohajda, Michael (advisor) ; Kotáb, Petr (referee)
International Payments Law Reform: Introduction of Global Code of Payments Resumé As of November 2009, the member states of the European Union are to have implemented the EU Payment Services Directive ("PSD"), a noteworthy instrument of EU payments law. At the same time, but in the different part of the world, discussions about harmonization and unification of payments law arise. The PSD focuses solely on the transactions within the European Union, whilst, by way of comparison, discussions in the U.S. focus solely on domestic payments law harmonization. Thus, with both the EU and U.S. focusing primarily on internal issues, debate on global payments law reform is markedly absent. This Master's degree thesis aimed to fill such absence by the following means. Firstly, in Chapter 2, the author provided a general overview of current terminology of international payments law. Furthermore, a limited outline of current legislation (i.e. Uniform Commercial Code Article 4A - Funds Transfers ("Article 4A"), UNCITRAL Model Law on International Credit Transfers ("Model Law") and the PSD was provided. Chapter 2 contains a useful comparison of credit and debit transactions. Moreover, in Chapter 2 the author offered a limited evaluation and analysis of the drafting processes of the Article 4A, the Model Law and the PSD....
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Customs duties in EU and in Ukraine
Ternovoy, Ivan ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
Resume The submitted thesis deals with customs as an instrument of custom tarrif regulation in European Union and in the Ukraine. This thesis defines in detail customs tariff regulation from prospective of financial and custom law in both legal systems. It further represents the views of the main principles of customs regulation, defines customs tarrif, its basic elements and types, and also compares legislation in the Ukraine and in European Union. The legal sources in the field of customs tarrif regulation valid for both in the Ukraine and in European Union are also stated. The main part of the work is dealing with the Community Customs Code, Code's implementing provisions (Commision Regulation No 2454/93), Common Customs tariff of the EU, which is the external tariff applied to products imported into the European Union, and Combined Nomenclature as the tariff and statistical nomenclature of the Customs Union. The Ukrainian Customs tariff Act and the Ukrainian Clasification of Comodities in foreign trade contain the comodity nomenclature of foreign trade. The last part of the thesis deals with value of goods and contry of origin of goods. I describe here the definition of value of goods and methods of its assessment in Ukraine and European Union. The valid law in both legislative systems use four methods...
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Excise taxes on alcohol, beer, wine and semiproducts under Community law
Baránková, Petra ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
Resumé / Summary Excise duties on alcohol and alcohol beverages in Community law The main topics of my thesis are excise duties and administrative aspects relating to them. Czech Republic joined the European Union in 2004. The EU begun the integration to achieve political power and economic prosperity. To achieve that prosperity could be complicated due to obstructions of free movement of products created by demands on administration of excise duties. I decided to focus on excise duties, especially the excise duty applied on alcohol and alcohol beverages. The aim of this publication is to describe the EU legislation of excise duty as well as to identify and describe problems arising from that particular area of law. I also paid attention to problems concerning implementation of the EU legislation into Member States law including Czech Republic. In the first chapter we can find a definition of a tax, its characteristics and classification from different points of view, after that also more detailed description of features of an indirect taxation. In the second chapter I have attempted to define the concepts of coordination, harmonization and competition in tax field and then evaluate their advantages and disadvantages in comparison. Then I tried to approach the issue of excise duties in national legislation...
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Legal status of a surety in tax proceedings
Nováková, Alena ; Marková, Hana (advisor) ; Kohajda, Michael (referee)
Diplomová práce Resumé ____________________________________________________________________________ Legal status of a surety in tax proceedings Resume This paper deals with the legal status of a surety pursuant to the Tax and Fee Administration Act and to the applicable Code of Tax Procedure not effective yet. It is generally known that the procedural legal status of a surety in tax proceedings has always been one of the problematic topics for tax administration. It was covered by Section 57, Subs. 5 of Tax and Fee Administration Act No. 337/1992 Coll. as amended, by one paragraph only, which resulted in many disputes, discussions, and last but not least, civil proceedings. This was mostly caused by the fact that standing surety for someone, being one of the securities provided, was ranked in section six, called "Tax payment"; however, a surety had never been explicitly stated in legal provisions which related to its legal status. The judicature had always characterised only a principal, not a surety. The surety was explicitly mentioned in the provisions of S. 7, Subs. 2 ZSDP, in which it was ranked as a party to tax proceedings. However, this only meant that a surety did not have the status of a tax principal or its rights or obligations, although, by operation of law, it bore the responsibility for any...
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The Czech National Bank, its scope of activities and functions
Toul, Ondřej ; Kohajda, Michael (advisor) ; Boháč, Radim (referee)
Czech National Bank, its content operations and functions This thesis deals with the legal status of the Czech National Bank, ie. the Central Bank Czech Republic and its activities and mission. Work focuses primarily on legal issues and issues related to the law deals only marginally economic and financial issues. The very existence of this institution and embedding based on Article 98 of the Constitution CR and other legal rules is contained in Law No. 6 / 1993 Coll., On the Czech National Bank. Article 98, in addition to the definition of the Czech National Bank as the Central Bank of Czech Republic, provides the main objective of the CNB, which is price stability. For further adjustment refers to the Constitution of the State the law and further provides that the activities of the CNB are only permissible by law. Act No. 6/1993Sb., on the Czech National Bank stipulates that the Czech National Bank is the administrative authority and that it is for the supervision of financial markets in the Czech Republic and other activities associated with this, such as to issue currency, support government economic policy, etc. The second and third chapter are devoted to constitutional anchor CNB, respectively. CNB's independence, the Constitution of the CR results. There are discussed problems associated with...
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The independence of the CNB and its development since 1993 to the present
Pouzar, Petr ; Kotáb, Petr (advisor) ; Kohajda, Michael (referee)
The independence of the Czech national bank and its development since 1993 to the present Summary The purpose of my thesis is to describe independence of the CNB as the crucial principle for the fulfilment of its primary monetary objective, which for the vast majority of central banks including CNB is to maintain price stability. The importance of price stability ensues from empirical experience with the world economy, which confirms that high and volatile inflation has negative economic consequences. The importance of central bank independence comes to the forefront here primarily because politicians may seek to compel the central bank to adopt measures that although in the short-run may boost economic growth, in the long run will lead to an undesirable rise in inflation. Economic growth will meanwhile return to its original level, or even sink to a lower level (as a result of the higher inflation). A sufficient degree of independence from political influence allows the central bank to resist such pressures. The thesis is composed of six sections, which are subdivided into chapters and subchapters. Section one is really an introduction to the thesis representing its whole structure and also purpose, for which topic of the thesis has been chosen. Section two is dedicated to development of central bank, The...
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