|
|
VAT in the European Union - current status and alternative changes
Neubauerová, Jana ; Vítek, Leoš (advisor) ; Pavel, Jan (referee)
The main topic of the thesis is system of value added tax in the European Union. The main goal is to explore possibilities of minimizing company's tax administration. First part explores share of VAT on the gross domestic product of selected EU member states. Second part deals with evolution of current VAT system and its problems. Third analytic part investigates possibilities of simplifying administration concerning VAT and assess current situation in the Czech Republic. This part also presents effective and simple methods for VAT collection and related risks.
|
|
|
EC law contravened by member state
BEDNAŘÍKOVÁ, Lucie
Hereby submitted thesis {\clqq}EC law contravened by member state`` describes duties of member states regarding the harmonization of national rules of law to the communitary one. Thesis shows consequences of correct or incorrect conversion of superordinated communitary rules of law to national legal systems using concrete cases (examples) from Czech legal practice.
|
|
| |
|
|
The use of electronic signatures between citizens and government in selected EU countries
Kapicová, Eva ; Klas, Jan (advisor) ; Vondrouš, Martin (referee)
The work deals with the electronic signature and its use in the e-government between the state and citizens in the four selected countries of the European Union. The aim of the project is to map e-government in these countries. The expected benefits of the author's work are to search for all relevant factors of e-government in each country and their easy processing. The work is thematically divided into two parts. In the first part is explained the electronic signature, the importance and some of ciphers, on which is it based. It also explained the concept of certification authority and its importance. In the theoretical part are also explained electronic forms, and the risks and disadvantages, which are with an electronic signature connected. Next an electronic signature within the European Union is related- its significance in a law. Finally, in the theoretical part are discussed standardization organizations, both- European and international. The second part of work is focused on the status of the use of e-government of the countries Poland, Austria, Hungary and Slovakia. In each of these countries is described legal framework, implementation of European directives, the various services provided to citizens and at the end of the summary are recommendations for the entry of a new subject with the electronic form on the market. At the end of the work are all four countries compared.
|
guest ::
