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The role of AEO and APEO dutiny the Communication with Customs Office
CALTOVÁ, Beatrice
The thesis aims at the explanation of the Authorized Economic Operator (AEO) and the Approved Economic Operator (APEO) certification along with their benefits and importance when communicating with the Customs Administration. The reset of the study is information about the certification process of granting AEO and the using of benefits in practice of the Czech companies.
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Prodej lihovin a jejich zdanění
Hojgrová, Eva
This bachelor thesis analyses the current legal regulation in administration of an excise tax on alcohol. The thesis describe the types of tax evasion and domestic legislation of an excise tax on tobacco products. It also identifies strengths and weaknesses in the administration of this tax. It is based on the identification of strengths and weaknesses and the thesis suggests potencial measures for elimination of tax evasion.
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Authorised Economic Operator and its importance for company in communication with the board of customs
KOSTŘÍŽOVÁ, Simona
The bachelor thesis is focused on the importance of the Authorised Economic Operator certificate for company in its international business transactions and for communication between company and the board of customs, which is connected with the range of benefits. The certification process is described in this thesis and the suggestion of advancement for the potential applicants. The benefits are evaluated in practice and there is a risk analysis bound up with the certification.
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Limitations and Possibilities of a One Collection Point
Kubantová, Kateřina ; Tepperová, Jana (advisor) ; Pšurná, Pavla (referee)
The work deals with a one collection point, which should reduce administrative costs for taxpayers and government, the impact of its introduction, risks and benefits that accompany it. The work is divided into three parts, two them are theoretical and one practical. The first part deals with the historical development of tax administration in the Czech Republic, the second part deals with the current system of tax and customs administration, current administration of social security and health and accident insurance. The last third part is practical and focused on a one collection point, changes that it entails, as well as evaluation of these changes.
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Intrastat and Ex Post Control of Presenting Data
Moudrý, Tomáš ; Komárková, Lenka (advisor) ; Vacek, Oldřich (referee)
The aim of this thesis is to familiarize readers with the terms and conditions relating to Intrastat and Ex Post Control of Data. The first part deals with obligations under the data collection. There are defined terms such as Intrastat, information provider, reference period, obligation to information provider and competence of government.The text is supplemented by examples that help better understand the topic. This section ends with an example that shows the overall procedure for reporting and transmission of data Intrastat. In the second part of the thesis I deal with Ex Post Control of Data which are carried out by the Customs Administration of the Czech republic. Both parts are supplemented by a number of interesting facts as information provider, number of reported data or inspections. In conclusion I am trying to identify errors and deficiencies in data collection and Ex Post Control of Data and to propose some measures that will lead to improvements in processes relating to Intrastat.
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License administration in Czech Republic
RÜCKEROVÁ, Nela
The main purpose of this thesis is to take up with the Licensing Authority in the Czech Republic, as a responsible institution for managing and carrying out activities related to implementing the licensing system of economic relations with other countries. Licensing Authority as a department of the Ministry of Industry and Trade of the Czech Republic is on the market already the seventeenth year. The partial purpose of this thesis was to analyze the licensing procedure of military equipment, in concrete M2 heavy machine-gun. For analysis of the Licensing procedure on selected case, the thesis is focused on foreign trade with military material. This part of trade was chosen because it is the most frequented part of the licensing system in the Czech Republic. The analysis covered the mapping process of licensing procedures by foreign trade with military material. Another important part of this thesis is a table and a graphic description of the current situation of the export / sales licenses of the Czech Republic into European Union.
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THE LAW REGIME IN BONDED WAREHOUSE
UHRÍN, Róbert
The point of the book is to provide characteristics of present customs warehouses in Czech Republic, their types, the conditions and the proceedings during establishments and during their operation times. Point out mutual relations of involved people and by using practical examples show the financial outcome of using a customs warehouses under an effective legislature.
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E-customs´ systems and projects and their implementation in the Czech Customs administration
Harantová, Lenka ; Novák, Radek (advisor) ; Uhlíř, Karel (referee)
Diploma work called "E-customs'systems and projects and their implementation in the Customs administration of the Czech Republic" is intended to provide interested parties with an overview of systems, projects and key issues related to the evolution of the European electronic customs initiative and the present state of play especially in the Czech Customs administration. Subject of e-Customs is a collection of information customs systems and projects in order to exchange data and communicate between the customs and economic operators in a secure manner. Systems and project of e-Customs are set up in the individual parts of the present work with the stress of the link to legal, operational and technological instruments, both at Community and national level to allow for an efficient implementation of electronic customs systems. The work includes evaluation of the successfully launched and today stable transit and export systems and recommendation to accept measures leading to higher efficiency from the side of the Czech customs administration. The work is a sufficient information source of the e-Customs programme devoted not only to employees of the Czech Customs administration, but to all subjects related to customs procedures.
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