National Repository of Grey Literature 122 records found  1 - 10nextend  jump to record: Search took 0.04 seconds. 
Abuse of law as a limit for tax planning
Kamínková, Petra ; Karfíková, Marie (advisor) ; Vybíral, Roman (referee)
in English Abuse of law as a limit for tax planning This thesis deals with the role of abuse of law concept in determining the limits of tax planning. The most significant topics addressed in this theses include the relationship between abuse of law and related concepts of circumvention of law and substance over form, acceptability of the subjective criterion of abuse, and the relationship between the abuse-of-law concept and teleological interpretation. I conclude that abuse of law is a convenient term to label certain teleological interpretations. Subjective criterion focusing on scope, artificiality or rationality of the transaction or taxpayer's intent should not by itself lead to the conclusion of abuse. Abuse of law and circumvention of law are, despite their linguistic differentiation, so related that they can be described as two sides of the same coin. Finally, the substance-over-form concept, understood in the Czech legal doctrine as a separate concept, fulfills the criteria of abuse, and can therefore be considered as its subpart.
Principles of taxes and fees
Kouba, Stanislav ; Vybíral, Roman (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.
Institute of Permanent Establishment in Tax Law
Ngo, The Vinh ; Kotáb, Petr (advisor) ; Vybíral, Roman (referee)
This master's thesis conducts the legal analysis of the concept of a permanent establishment and its individual characteristics. The first chapter of this master's thesis provides a brief introduction to the issue of international taxation and introduces the basic ideas behind the concept of a permanent establishment. The theoretical introduction is followed by a historical excursion into the development of this concept from its beginnings to its current modern form in the twenty-first century. The second chapter deals with the very essence and construction of the concept of a permanent establishment which is enshrined in bilateral tax agreements and the OECD and the UN Model Tax Conventions. Hence, the introduction of this chapter focuses on explanation of the essence and binding nature of these international sources of law. Subsequently, a detailed analysis of the concept of a permanent establishment and its components is conducted. At the end of this chapter a comparative analysis of the definitions of a permanent establishment in the OECD and the UN Model Tax Conventions is conducted. The third chapter briefly describes the relationship between various definitions of a permanent establishment which may be found in international and national legal instruments. The following sections of this...
Legal aspects of macroprudential regulation in the EU
Havelka, Jaroslav ; Kotáb, Petr (advisor) ; Vybíral, Roman (referee)
Legal aspects of macroprudential regulation in the EU Abstract Even though the term macroprudential regulation is regularly used in scientific literature, attempts to define this term are scarce. Clear delineation of macroprudential regulation enables the distinction of macroprudential tools from other policy tools, such as microprudential supervision tools or capital controls. Moreover, it allows the determination of essential macroprudential tools and their current application in light of the crisis related to the COVID-19 pandemic and the transition towards the CRR2/CRD5 framework. As part of the EU legal order, macroprudential regulation interacts with the principles of internal market functioning. As a matter of principle, macroprudential measures should not contradict rules governing the internal market, even though some tensions with the free movement of capital may emerge. Uncertainties about the judicial review of macroprudential regulation may also exist. Macroprudential measures should subject to a less rigorous judicial review inspired by CJEU monetary policy case law. The rationale behind this lies in the highly complex economic decision-making process accompanying the adoption of macroprudential regulation. There is vast heterogeneity amongst EU member states concerning the application of...
Organizational securing of financing of sport in the Czech Republic and in other selected European states with a focus on state aid.
Rudolfová, Veronika ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
The present rigorousum thesis ponders the issues of organizing of sport financing in the Czech Republic and in selected European countries. The issue at hand is very recent, not only due to the existence of new central administrative office, but also due to the attention of media, which is increasingly focusing on the financing of sport in the Czech Republic. The present rigorousum thesis is divided into 5 chapters. Firstly, I deal with the state administration in the field of sport and the tasks of individual subjects. I present a new central administrative authority with the power to support sport, namely the National Sports Agency. In this study I also describe the legal regulation of sport support and its practical functioning. Since, organizational support of sport derives its power from legal regulation and individual powers of central administrative authorities. In the second chapter I deal with public and private sources of support for sport. I explain in detail the pitfalls of the subsidy procedure, which the applicant must go through when obtaining subsidy funds, and I propose a more effective solution. I also deal with the former sports financing structure sourced from lottery capital and the issue of sponsorship agreements in the private sector. In the third chapter I describe the role...
Proving the title to value added tax deduction
Rásocha, Filip ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
(v anglickém jazyce) The Master's Thesis "Proving the title to value added tax deduction" is focused on the explanation of rules and characteristics of a specific area of proving in the administration of taxes, which is undoubtedly represented by proving the title to value added tax (VAT) deduction, this Thesis is also focused on identification and solution of disputed issues related to this area. First of all, VAT and its deductions are dealt with in general, namely in the scope necessary for the issues under analysis. The Thesis then analyzes in detail the conditions necessary to the title to VAT deduction as adherence to these conditions is mainly being ascertained within the process of proving. Having the necessary starting points been thus defined, the title to deduction is comprehensively and critically analyzed wherein the biggest attention in this regard is paid to the distribution of the burden of proof between the taxable entity and the tax administrator as well as to the content and scope of this burden of proof. In this context, many problems are also pointed out which are faced by the decision-making practice, including their possible methods of solution. One of them is related to proving the supplier of the taxable supply and a fully independent part is focused on this issue as the...
Recodification of income tax
Koubková, Aneta ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
Recodification of income tax Accrual model of income determination - its advantages and disadvantages Abstract The aim of this thesis is to describe and evaluate the accrual system of determining the income tax base in connection with a possible recodification of Act No. 586/1992 Coll., Act of the Czech National Council on Income Taxes, as amended (the Income Tax Act), especially by describing the advantages and disadvantages of specific models of determining the tax base based on the accrual principle, i.e., dependent, semi-dependent and independent system. The hypothesis is the statement that the currently used semi-independent system for determining the income tax base (for those entities that determine taxable income on an accrual basis) in the Czech Republic is the most appropriate. The basic source and starting point of this thesis is a document prepared by the working group of the Ministry of Finance entitled "Innovation of income tax regulation", whose task was to prepare a new version of the Income Tax Act and which published the basic theses on the new bill for public consultation in October 2016 entitled Summary of Solutions for Innovation in Tax Regulation and Income Insurance (hereinafter referred to as the "Summary"). Although the intention to recodify the Income Tax Act is currently being...
The Legal Aspects of Cryptocurrency Trading Platforms and Exchanges
Kundrátová, Petra ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
This rigorous thesis discusses the legal aspects of cryptocurrency trading platforms and exchanges. The aim of this rigorous thesis is to analyse the legal status of cryptocurrency trading platforms and exchanges, or rather their operators, in terms of applicable Czech and European law, and in the same way analyse the Initial Exchange Offering, propose possible changes in legislation and provide a comparative view of the legal status of cryptocurrency trading platforms and exchanges in selected countries. The first part of the thesis briefly introduces cryptocurrencies and describes their legal nature. Furthermore, this section describes cryptocurrency trading platforms and exchanges and the variances between them, as well as the difference between a cryptocurrency trading platform or an exchange and its operator. The second part analyses the Czech and European legislation relating to cryptocurrency trading platforms and exchanges. First, various areas of financial law are discussed, namely currency exchange and stock exchange activities, capital markets business, payments, and tax law. In addition to the field of financial law, the areas of anti-money laundering, trade licensing and personal data protection, including so-called cookies, are further analysed. The second part is concluded with a proposal for...
Real Estate Acquisition Tax
Stejskal, Matěj ; Vybíral, Roman (advisor) ; Boháč, Radim (referee)
Real Estate Acquisition Tax Abstract This thesis is focused on the issue of the taxation of real estate transfers. The aim of this thesis is to present and comprehensively evaluate not only the latest applicable legislation on the real estate acquisition tax, but also its previous versions, as these significantly affected its last valid form. This thesis consists of an introduction, five thematically focused chapters and a conclusion, while the individual chapters are further divided into relevant subchapters. The first one attempts to lay down the relevant terms and describe the structural elements of the real estate acquisition tax while using the recently repealed legislation, concretely the legislative measure of the Senate No. 340/2013 Coll., on Real Estate Acquisition Tax. The second chapter then focuses on the historical development of this issue since the times of Austro-Hungarian Empire, as this regulation was used after the establishment of an independent Czechoslovakia. At the same time, both reasons that led to the adoption of the last valid legislation as well as the process of adoption of the legislative measure of the Senate No. 340/2013 Coll., on Real Estate Acquisition Tax, which entered into force on 1 January 2014, are described here. The third chapter is devoted to the repeal of real...
Financial arbitrator
Bouška, Jan ; Vybíral, Roman (advisor) ; Boháč, Radim (referee)
Financial arbitrator This diploma thesis focuses on the institute of financial arbitrator, both from a theoretical point of view, i.e. on the institute of financial arbitrator in the sense of legislation, the meaning of its introduction and issues of proceedings before a financial arbitrator, and from a practical point of view, i.e. on decision-making in individual types of proceedings, whether it is the most widespread agenda of the financial arbitrator, which are disputes over consumer loans, as well as disputes such as loans and similar financial services. Its aim is to comprehensively describe the issue of proceedings before the financial arbitrator and the means used by the financial arbitrator in these proceedings, but the aim is also to point out the individual proceedings, resolving disputes under a specific legal title. Author has set himself the goal of dealing with both the person of the financial arbitrator and the proceedings before the financial arbitrator, but the aim of this work is also to try to bring the decision-making practice of the financial arbitrator closer to the general public. Author set himself the goal not only to describe the institute of financial arbitrator from a professional point of view and to deal with some legally more complex issues, but also the second goal,...

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