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Time Limit for Tax Assessment
Alexa, Karel ; Marková, Hana (referee) ; Boháč, Radim (referee)
Time Limit for Tax Assessment The thesis deals with the time limit for tax assessment as it is regulated especially in the Tax Procedure Code (Act No. 280/2009 Coll.). The time limit for tax assessment represents a period of time during which it is possible to assess the tax. This time limit thus creates a time frame of the whole tax administration because tax decision is its aim, and in the case in which tax cannot be assessed there is no reason to proceed with any tax administration. Its main purpose consists in the establishment of certainty providing that after the lapse of the period of time, rights and duties relating to substantive tax law cannot be changed. The thesis is composed of two basic chapters. Chapter One is introductory and describes the phenomenon of time limits. It is subdivided into three parts. Part One focuses on the concept and categories of time limits. Part Two explains general aspects of the time limit for tax assessment. Part Three deals with the calculation of time limits. Chapter Two focuses on legal regulation of the time limit for tax assessment. Chapter Two is divided in ten parts. Part One defines the beginning of the time limit for tax assessment. Part Two looks at the extension of the time limit for tax assessment. Part Three deals with the interruption of time...
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Time limits in tax administration
Alexa, Karel ; Marková, Hana (advisor) ; Novotný, Petr (referee) ; Karfík, Zdeněk (referee)
Time limits in tax administration Time limits have an irreplaceable role in law. They are of a crucial importance especially in situations where a certain act (exercise of a right or a fulfillment of obligation) is limited by time so that after a certain time expiration it is possible to state that such an act was not performed and thus to draw legal consequences hereof. The main purpose of a time limit is the demarcation of the state of uncertainty as to whether the act will be performed or not and thus to determine either the legal consequence of the performance of the act or the consequences of the default of time. It is clear that the tax proceedings legislation also needs its time limits. Quite frequently it is necessary to set a certain time period for the performance of an act. This time period is set by a time limit. Otherwise it would be only possible to state that an act has already been performed or not yet been performed. It would however not be possible to state that the act was supposed to be performed, i.e. if a person who could have acted or was supposed to act, in fact did not act, the whole process of administration of taxes would come to a deadlock. The aim of this thesis is, firstly, to generally analyze the concept of time limits. The legal sciences deal with the general...
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Time Limit for Tax Assessment
Alexa, Karel ; Marková, Hana (referee) ; Boháč, Radim (referee)
Time Limit for Tax Assessment The thesis deals with the time limit for tax assessment as it is regulated especially in the Tax Procedure Code (Act No. 280/2009 Coll.). The time limit for tax assessment represents a period of time during which it is possible to assess the tax. This time limit thus creates a time frame of the whole tax administration because tax decision is its aim, and in the case in which tax cannot be assessed there is no reason to proceed with any tax administration. Its main purpose consists in the establishment of certainty providing that after the lapse of the period of time, rights and duties relating to substantive tax law cannot be changed. The thesis is composed of two basic chapters. Chapter One is introductory and describes the phenomenon of time limits. It is subdivided into three parts. Part One focuses on the concept and categories of time limits. Part Two explains general aspects of the time limit for tax assessment. Part Three deals with the calculation of time limits. Chapter Two focuses on legal regulation of the time limit for tax assessment. Chapter Two is divided in ten parts. Part One defines the beginning of the time limit for tax assessment. Part Two looks at the extension of the time limit for tax assessment. Part Three deals with the interruption of time...
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VAT issue of non-profit organisations
Matějka, Pavel ; Hajdíková, Taťána (advisor) ; Alexa, Karel (referee)
Act no. 235/2004 Coll., Value Added Tax (hereinafter "the VAT Act"), is for non-profit organizations very difficult area, because of its frequent amendment. Also its meaning and content is for many of these organizations difficult to understand. This thesis wants to provide non-profit organizations comprehensive overview of the issue of value added tax. In addition to the application of special provisions of the VAT Act this thesis also focuses on provisions which relate generally to all taxpayers. The aim is the elimination of errors, in which non-profit organizations make mistakes. The most problematic provisions in practice are those which bind to the registration or vice versa deregistration. Problematic provisions are also those which relate to the right to deduct VAT on received taxable supplies. The practical part of this thesis is dedicated to these provisions.
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