National Repository of Grey Literature 3 records found  Search took 0.00 seconds. 
Tobacco as subject of excise tax
Hanák, Radim ; Boháč, Radim (advisor) ; Marková, Hana (referee) ; Šramková, Dana (referee)
Tobacco as subject of excise tax Abstract The subject of my work is the excise duty on tobacco products and tobacco in all its forms. Tobacco is a very specific product in terms of taxation in comparison with other products taxed by excise duty. Whether it is the issue of labeling tobacco products, filing tax returns, or the method of packaging and price regulation, in all these areas, the administration of excise duty on tobacco products is a completely separate piece of legislation, which differs significantly from the administration of other excise duties. All these institutes are analyzed in detail, including consideration of the relevant case law of administrative courts. Complementary to tax regulation of tobacco products is the excise duty on raw tobacco, which is a new type of excise duty (which is not harmonized by European Union law). A novelty in the field of excise duties across the European Union but also globally is the tax on heated tobacco products, which has been enshrined in all legal systems in recent years. The aim of my work is a thorough analysis of all the above areas. Also due to the reason that in the Czech Republic, the excise duty on tobacco products and tobacco has not yet been the subject of one comprehensive publication. In the area of tobacco product legislation, I will...
Selected procedures at tax administration
Hanák, Radim ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
1 Selected procedures at tax administration Abstract Subject of my work is revolving around part of the tax administration process which every tax payer on the territory of Czech Republic needs to undergo in order to verify, whether he/she/it has fullfiled all lawful tax-related responsibilities and provided tax administrators with complete declaration of assets, that are subjected to taxation. Tax administrator is entitled, in relation to it's authority, to assess a tax. Pursuing these aims, tax administrator is authorised with powers in the area of tax investigation and is also authorised to initialize complete tax return examination process, even before tax is assessed. At the same time these processess are intertwined into certain extent. Focus of my work is to provide thorough analysis of these institutions either per se or in their mutual context and interconnection, while trying to maintain high level of emphasis on control procedures. Legal regulation is analysed in the scope of it's evolution, in the context of legal regulation of European union and, in the scope of administrative practice and especially in the scope of concrete verdicts of administrative courts. Aim of my work is to highlight potential risks that tax-payer could face through these procedures come into practice, and also to point...
Problematics of extraordinary punishment
Hanák, Radim ; Tlapák Navrátilová, Jana (advisor) ; Herczeg, Jiří (referee)
The main theme of my thesis is institution of extraordinary punishment and the way how it is comprehended by Czech law. While imprisonment for life can be imposed in almost all European countries and this punishment isn't systematicaly excluded from criminal codes, the Czech conception is different. Czech law not only states which crimes are punishable by imprisonment for life but also that said crimes must fulfil legal conditions which characterize offender's motivations, means of execution and consequences of said criminal offence. These legal conditions, that are part of czech law since 1961, are in the center of interest of my thesis in spite of the fact that in the past it was embodied by death penalty which is unallowable for today's standarts. Other possibilities of imposing imprisonment for longer period than legally determined are also mentioned together with the strictest ways of criminal law punishments of legal persons or persons that are less than 18 years old. Other aims of this thesis are exploring of extraordinary punishment history (in terms of both death penalty and imprisonment) and comparation with current legal order. Domestic legal adaptation is evaluated from international and constitutional point of view, since life imprisonment can be rated as inadmissible by European...

See also: similar author names
5 HANÁK, Radek
5 Hanák, Radek
1 Hanák, Roman
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