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Transfer pricing in the case law of the Supreme Administrative Court
Králová, Simona ; Frýzek, Libor (advisor) ; Jelínek, Michal (referee)
Based on the analysis of selected decisions of The Supreme Administrative Court in the area of transfer pricing, this document aims at identifying the general interpretation principles of the law by The Supreme Administrative Court. It also provides taxpayers with guidelines how to interpret the law and act in practice. The work is divided into three parts. The first part introduces legal regulations in the Czech Republic that relate to transfer pricing. In the second part, selected decisions of The Supreme Administrative Court in the area of transfer pricing are analysed. In the third part, the identified principles are formulated.
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The development of application of the principles of tax process in the CR
Klvaňa, Libor ; Vančurová, Alena (advisor) ; Finardi, Savina (referee)
This diploma work has, as its main objective, the investigation of the influence of the court judicature on the interpretation and application of the tax procedural rules, particularly their principles of the tax process and tax administration in the CR. The object of the investigation was to ascertain if the Act No. 337/1992 of Collection of Law, respecting the administration of taxes and charges, was a satisfactory and suitable procedural norm in the tax process, and if the principles of the tax process and existing judicature provided the tax subject and the tax administrator with an adequate legal certainty in these problems. First, I examined constitutional principles in the CR and the general principles of the administrative law in relation to the tax theory and tax administration. Then I moved on from principles of the tax theory to a detailed analysis of the court judicature in the interpretation and application of the principles of the tax process. I carried out a comparison of the existing, and the new, principles of the tax process and tax administration, which are govern commencing January 1, 2011, when the new Tax Rules came into force. In the diploma work, in the area of the principles of the administrative law, I dealt with the investigative question: To what extent it might be possible to use the existing Administrative Rules, in a subsidiary manner, in the tax process and tax administration, mainly focusing on all the principles stated in it, which are not included in the new Tax Rules.
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Taxable amount of value added tax according to the ECJ judicature
Juppová, Tereza ; Svátková, Slavomíra (advisor) ; Roženský, Vojtěch (referee)
The thesis deals with the determination of the taxable amount of the value added tax. It is based on domestic law on VAT and the European legislation represented by the Council Directive 2006/112/EC and by the judicature of the European Court of Justice. The aim of this thesis is to point out the problematic parts in determination of the taxable amount which were solved by the European Court of Justice by request of the EU member states and also which were identified during the analysis of relevant legislation.
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Illigal use of trademark
Pásková, Hana ; Boháček, Martin (advisor) ; Čada, Karel (referee)
The topic of this thesis is the problem of trademark infringement examined in the context of the development of legal jurisdiction. This also includes aspects of unfair competition, and in most of the cases a couple of factors are involved.I use Czechoslovakian, Czech, as well as some European court verdicts in relation to different legal regulations.
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The impact of tax practice of the courts on tax collection in Czech republic
Knížová, Štěpánka ; Vančurová, Alena (advisor) ; Finardi, Savina (referee)
Diploma thesis deals with impact of tax practice of the courts on tax collection procedure. The tax collection procedure is an optional part of the tax proceeding and tops the entire process of tax collection. If taxable person fails his tax liability, the tax administrator will be authorized to order a tax execution. Tax administrator follows the act about tax administration. The main object of the thesis was to evaluate the imperfections of this act and express the conclusions about the possibility of judicature to provide enough support of the act's application in praxis. Concurrently was appraised the influence of new procedual act, which was passed and is going to come into effect next year. The conclusions arise from the historical and law analysis.
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The bill of exchange as a security instrument
Charvátová, Hana ; Češková, Marie (advisor) ; Kříž, Radim (referee)
This thesis deals with the bill of exchange, which fulfils a specific funkction. It is s security for a debt. The thesis is divided into three parts. The first part is concerned with the legal regulations of the bill of exchange generally. The second part deals with the bill of exchange as a security for a debt. This part completes the first part. The last part is concerned with the practical use of the bill of exchange within the bank credit.
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