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The changes of tax law in connection with private law recodification
Hrubý, Štěpán ; Tepperová, Jana (advisor) ; Tecl, Jan (referee)
The diploma thesis is focused on assessment of changes in tax law arisen in connection with private law recodification. The first part is focused on private law development in the Czech Republic because the new Civil Code follows historical private law regulation in many ways. The second part is focused on description of possible situation that could occur if the tax law has not been adjusted to private law recodification. The key issue is the assessment of tax solution of chosen recodification changes with pointing out possible obscurities in the tax law.
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Tax planning in corporation
Nevodnicheva, Yulia ; Kislingerová, Eva (advisor) ; Dvořáček, Jiří (referee)
This thesis "Tax planning in corporation" puts brain to legal entity income tax and it is looking for possible solutions in tax planning in corporation. The first part deals with the tax theory, the other part is the theory of tax planning, comparison of tax regimes and tax policy and tax revenue by optimizing both internationally and in the local aspect. The last part discusses options for optimizing tax
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Influence selected factors the development of tax collections from corporate income tax?
Pajerová, Eva ; Mičúch, Marek (advisor) ; Koubek, Ivo (referee)
The Aim is to assess the impact of selected factors on the collection of tax on corporate income. Variables are divided into two groups. Factors that have their origins in the tax law (tax rate, amendment of law no. 586/1992 Coll.), and the group of circumstances that affect the final tax liability (the price of electricity, gas price, oil price, GDP, inflation, interest loans, currency exchange rates, balance of foreign trade).Each model is compiled and tested based on quarterly data from the years 2002 -- 2009. An important finding is that the tax rate affects the collection of taxes on corporate income throughout the whole period. If the tax rate drops, reducing the collection of taxes. Extent of the impact of variable rate depends on the degree of delay.
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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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Prohibition of Abuse of Law in the European Law
Hron, Lukáš ; Grmelová, Nicole (advisor) ; Filipinská, Lucie (referee)
The thesis represents an introduction into the concept of abuse of law principle as it is applied within the European Law. As an introduction it features a short history of the abuse of law as of private law principle and its theoretical aspects. Further it provides the reader with exposures of the doctrine in the Czech law and draws attention to the problems which the Czech courts face applying the doctrine, especially with its distinction from other similar legal institutions. The core of the work is constituted by an analysis of relevant decisions of the Court of Justice of the European Union, which follows the development of the doctrine from the early 70's until present. The thesis analyses the doctrine of abuse of law as it was developed in the European judicature. Finally the author introduces practical consequences of the doctrine on the tax law and deals with the question how the courts of highest instance of the Czech Republic cope with the doctrine and criticizes their approach.
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Comparison of legal regulations of real estate taxes in selected EU states
Lippert, Miloš ; Marková, Hana (advisor) ; Kohajda, Michal (referee)
Cílem diplomové práce je přehledné srovnání právních úprav daně nemovitostí ve vybraných státech EU. Jedná se o rozsáhlejší práci s 86-ti stranami vlastního textu. Kromě úvodu a závěru má práce tři kapitoly: I. Česká právní úprava, II. Německá právní úprava, III. Daň z nemovitostí ve vybraných státech EU. První dvě kapitoly podrobně popisují právní úpravy v České republice a Spolkové republice Německo. Třetí kapitola obsahuje přehlednou tabulku srovnání daně z nemovitostí celkem 15-ti vyspělých evropských ekonomik, kdy u každého státu je popsáno označení daně, předmět/subjekt daně, je zde uveden základ pro vyměření daně, sazby a výpočet daně a v neposlední řadě je uvedeno komu přísluší daňová pravomoc. Práce je zakončena podrobným závěrem, který shrnuje českou a německou právní úpravu, zejména obsahuje část analyzující odlišné prvky zdanění nemovitostí, z kterých jsou vyzdvihnuty možné inspirace pro českou legislativu. Práce obsahuje přehled použité literatury a to jak české tak i zahraniční.
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