|
|
Taxation of real property and their transfer
Slezáková, Alžběta ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
Alžběta Slezáková Zdaňování nemovitostí a jejich převodů 70 ABSTRACT "Taxation of real property and their transfers" The topic of the submitted thesis is a survey of historical and mainly current situation of legal regulation of property taxes in the Czech Republic, except the vehicle excise duty. Ownership, usage and transfers of real property are affected not only by real estate tax, gift tax, succession duty, real estate-transfer tax, but also by income taxes and VAT. Considering the extent of this topic, I decided to focus on the real estate tax primarily. Attention will be paid mainly to the transfer taxes (gift tax, succession duty, real estate- transfer tax) also, but limited to the extent necessary for determination of rights and duties of the taxpayers. The purpose of my thesis is to describe current legal regulation of the real estate tax and then to evaluate it. Partial aim of this thesis is firstly to point out the importance of the real estate tax revenues for the municipalities' budgets incomes. Secondly I would like to pick up the main advantages of the real estate tax and thirdly to suggest changes which might lead to optimization of the legal regulations of the real estate tax. The thesis consist of introduction, five chapters and conclusion. Chapter 1 defines basic concepts of taxes and...
|
|
|
Excise duties and environmental taxes
Křížová, Helena ; Boháč, Radim (advisor) ; Vondráčková, Pavlína (referee)
Diplomová práce Spotřební a ekologické daně 94 Excise duties (diploma work) SUMMARY Excise duties are indirect taxes on the consumption or the use of certain products. In contrast to value added tax, they are mainly specific taxes, i.e. expressed as a monetary amount per quantity of the product. The most commonly applied excise duties are those on alcoholic beverages, manufactured tobacco products and energy products (motor fuels and heating fuels, such as petrol and gasoline, electricity, natural gas, coal and coke). The basic principles applicable to all products subject to excise duties have been laid down in Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products. Products subject to excise duties are generally produced, and can afterwards be held under duty suspension, in tax warehouses. The establishment and operation of tax warehouses is subject to the authorization of the Member States. They should respect the principles laid down in Commission Recommendation 2000/789/EC of 29 November 2000 setting out guidelines for the authorisation of warehousekeepers under Council Directive 92/12/EEC in relation to products subject to excise duty. The products can be sent under...
|
|
|
The possibility of funding projects through the European Union funds and its legal background
Král, Václav ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
ResumeResumeResumeResume Diplomová práce: Možnosti financování projektů z fondů Evropské unie a jejich právní zakotvení Thesis: Financing of projects from European Union's Funds and their legal framework. The presented thesis introduces European funds and options for financing of individual projects and their legal framework. Regional and Structural Policy is one of the major policies of the European Union. Its main purpose is to mitigate the differences between countries and regions within the European Union and bring the disadvantaged regions to more progressive level. Summary of the EU structural policies, their purpose, principals and historical background is provided in the first chapter of this thesis. It also provides an overview of the major tools (structural and other funds) used when implementing the Regional and Structural Policy. This introduction is followed by a summary of the legal framework of the European funds and the legal basis of the Structural and Regional Policy. The mutually beneficial idea of supporting regions originates from the basic principles of the European Economic Community/European Union recorded already in the main documents of the EEC/EC - the Treaty of Rome and its amendments. Legal framework of the individual funds is represented by rather extensive set of regulations...
|
|
| |
|
|
Tax duties relating to the transfer of real property
Král, František ; Vondráčková, Pavlína (advisor) ; Boháč, Radim (referee)
Závěr Cílem této diplomové práce bylo nastínit elementární daňové povinnosti, vznikající s převodem nemovitostí a v závislosti na úvaze autora, pak poskytnout v jednotlivých kapitolách dostatečný prostor pro jejich detailnější a hlubší prozkoumání. Dostatečný prostor byl věnován dani z převodu nemovitosti, dani z přidané hodnoty a dani z nemovitosti. Kapitola byla též věnována dani z příjmu fyzických a právnických osob. Nastíněná problematika daně z příjmu fyzických a právnických osob je však natolik složitá a obsáhlá, že nebyla předmětem této diplomové práce, ale byla pouhým zmíněním základních institutů tohoto daňové odvětví. Mimo výše uvedené, byla v diplomové práci věnována kapitola katastru nemovitostí a právního institutu vlastnictví, včetně nastínění možností převodu (přechodu) vlastnického práva. Autor si je vědom provázanosti a složitosti právních předpisů související s uvedenou problematikou, která však svojí rozsáhlostí zlehka překračuje hranice a úroveň podrobnosti této diplomové práce. Ve světle popsaných daňových povinností přistupující k převodu nemovitosti, se dle autorova názoru, jeví současný platný právní stav (de lege lata) z praktického hlediska a z pohledu jaké by právo mělo být (de lege ferenda) jako nevhodný. Jde zejména o ustanovení daně z nemovitosti a daně z převodu nemovitosti....
|
|
| |
|
| |
|
| |
|
| |
|
| |
guest ::
