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Production of evidence in tax proceedings
Raiser, Gabriela ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
EVIDENCE IN TAX PROCEEDINGS Abstract The purpose of the thesis is on one hand to provide an overall view of the issue of burden of proof in tax proceedings. On the other hand the thesis gives a detailed look into unclear and problematic provisions of the Tax Code concerning the burden of proof of tax subjects as well as that of tax administrators. The reason for my analysis is that number of questions related to the burden of proof in tax proceedings are very often matter of disputes between tax subjects and tax administrators which in many cases has to be decided by the Czech Supreme Administrative Court. The thesis is composed of four chapters, each of them dealing with different aspects of evidence. Chapter One is introductory and deals with evidence in proceedings in general. It also defines basic terminology used in the thesis such as evidence, basic principles of process, burden of production or burden of persuasion. The Chapter Two explains specifics of evidence in tax proceedings. Chapter Three deals with the definition of evidence and mentions different types of evidence in tax proceedings. Chapter Four is focused on the key issue of evidence in tax proceedings - the concept of burden of proof. The chapter consists of five parts. Part One concerns burden of proof of taxpayers while Part Two looks...
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The Accounting As An Evidence
Smolíková, Tereza ; Pelák, Jiří (advisor) ; Molín, Jan (referee)
The diploma thesis is focused on the accounting as an evidence, more specifically as a tool for procuring the proof while proving the facts claimed by the taxpayer. Firstly, there are described a financial and tax terms relevant for the topic. Then the rights and obligations of the tax administrator and taxpayer during the tax procedure are described. The last but one chapter deals with the burden of proof and with it´s transfer among the tax administrator and the taxpayer. In conclusion, an evidence that can be used in proving the facts are mentioned.
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Methodology for Setting a Transfer Price between Associated Enterprises
Trögnerová, Martina ; Pecinová, Jana (referee) ; Brychta, Karel (advisor)
Master thesis deals with the issue of international taxation of transfer prices between related parties. Diploma thesis defines the basic theoretical concepts of transfer pricing with a focus on international and domestic law. The analytical part of the thesis is devoted to the analysis of the case law, the subject of which is transfer pricing. The practical part is based on acquired knowledge to elaborate a methodological tool to transfer pricing. The present findings are applied to a model example.
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Daňové aspekty soudních sporů v oblasti převodních cen
Volný, Karel
The aim of this thesis is to deduce the consequences of the tax aspects of transfer prices to the taxpayer based on the analysis of selected lawsuits in the area of transfer pricing and case law in this area issued by the Supreme Administrative Court of the Czech Republic (or the EU Court of Justice). The literature review describes the basic concepts, relationships and the transfer pricing legislation. My research deals with the analysis of selected lawsuits as well as with derivation of conclusions from analysing these lawsuits which provide the reader with an overall guide - what has been the court in certain field solving, what has been decided and what should the taxpayer and the tax administrator beware of. Conclusion of the case law is related to specific areas of its usage (rent, production, loans) as well as to the common universal principles - for instance allocation of the burden of proof, the importance of expert opinions or the procedure of calculation of prices.
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The crime of money laundering - a reversal of the burden of proof: Study 5.320
Mylková, Petra
Práce se zabývá tématem zajišťování výnosů pocházejících z trestného činu praní špinavých peněz. Problémem postihování pachatelů v těchto případech je nutnost prokázání nezákonného původu majetkového prospěchu orgány činnými v trestním řízení. Některé evropské země (zejména Německo a Nizozemí) proto do své právní úpravy zavedly ustanovení přispívající k ulehčení důkazního břemene a k usnadnění postupů orgánů činných v trestním řízení v těchto případech. Práce zkoumá míru důkazního ulehčení v právních řádech vybraných evropských zemí ve vztahu k trestnému činu praní špinavých peněz a další opatření, která tyto státy zavádějí ve snaze o efektivnější a účinnější postihování těchto trestných činů.
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