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Value added tax evasion through chain and carousel frauds and their reflection in judical decisions
Hlinková, Denisa ; Vybíral, Roman (advisor) ; Boháč, Radim (referee)
This dissertation titled Value added tax evasion through chain and carousel frauds and their reflection in judicial decisions pursues a very actual topic. The main part of this dissertation depictss the tax evasions, primarily a description and explanation of structures of carousel and chain groups, which are participating in the tax evasions in the sphere of the value added tax most frequently. This dissertation submits also some schemes serving for better understanding operating and organization of these bussiness structures, which are taking part in these illegal activities. The next chapter focuses on the judicial decisions, mainly those of the Supreme Administrative Court of the Czech Republic and the Court of Justice of the European Union. The role of a judicial authority is inalienable in this sphere, because it helps to form a legislation, and a mandatory interpretation of an unclear or ambiguous terms, which are very often is very importanr too. Mainly, the work of the Court of Justice of the European Union is a key for the interpretation of terms of the EU law. Regarding national differences it is necessary to unify the interpretation of the EU law so much, that the functioning of the inner market of the European Union will not be endangered. In the last chapter the dissertation...
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Rights and Duties of Persons Participating in Administration of Taxes in Relation to Basic Principles of Tax Administration
Lebeda, Alan ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
The present diploma thesis is focused on the analysis and the assessment of the state of the art of legal regulations of rights and duties of the persons who participate in the administration of taxes in relation to basic principles of tax administration. The core legal regulation which is relevant for the theme under study is the tax rules that comprise a basic survey of principles applicable by the entities of the administration of taxes in practice. The tax rules is thus a main source of the findings for the enforcement of individual as well as partial rights and duties by tax payers and third persons that participate in the administration of taxes, and at the same time it determines the scope of the powers of the administrator of the tax which he administers against these. Basic principles of tax administration, together with the other legal principles which could also be applied at the administration of taxes, are main principles of the tax procedural law, for which they have significant importance in the form of constitutionally and legally regulated correctives. In contrast to the previous legal regulation contained in the Act to Administer Taxes and Charges, better systematization of principles, and consequently more effective use in contact especially of tax payers with the tax...
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Legal and Financial Aspects of the State Aids
Petr, Zbyněk ; Marková, Hana (advisor) ; Boháč, Radim (referee) ; Švarc, Zbyněk (referee)
The dissertation is devoted to the topic of "public support". In practice, however, it is possible to notice expressions like "state support" or "state aid", which are equivalents for the Czech term "public support". I explore the given concept in the international law, European and Czech legislations. Subsequently, I compare it with the laws of Poland and the Slovak Republic. The crucial part of the doctoral thesis focuses on investment aids aimed at the tool of discounts on income taxes, which is evaluated both from the perspective of legal theory and practice. Finally, I scrutinize the case law of the European and Czech courts, which represent the basis, and there is also a comparison with the historical development of the evaluation criteria for compatibility of state aids. Keywords: state aids, regional aids, investment incentives, tax allowance.
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The abuse of right in Taxes
Hoppe, Gabriela ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
Abuse of law in taxes - abstract The author has decided to choose this particular topic as it concerns her occupations as tax advisor. The doctrine of abuse of law is actually becoming more frequent not only in the tax cases decided by the Court of Justice of the European Union, by the Czech Supreme Administrative Court and lower Czech courts but also often occurs in the regular tax proceeding conducted by all levels of the Czech tax administration. The aim of the author was to analyse the doctrine and try to develop a practical instrument for decision making of common Czech taxpayers. The thesis is decided in two parts and conclusion. In the first part, the doctrine of abuse of law and related concepts as tax avoidance, tax evasion, substance-over-form rule, sham transactions and tax optimization in the Czech law theory and legislation is analysed, in second chapter the author has looked more closely into cases decided by Czech courts. In the third chapter are analysed the most important cases concerning abuse of law decided by the Court of Justice of the European Union. In second part of the thesis are commented some practical measures to avoid harmful tax planning arrangements used as in the Czech republic as abroad, including the recently adopted BEPS Action Plan of OECD which refers to tax planning...
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New administrative duties of taxpayers in the area of value added tax
Halbrštát, David ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
Resume in English Name of the thesis: New administrative duties of taxpayers in the area of value added tax Abstract: The thesis describes and analyses the new administrative duties of taxpayers in the area of value added tax. Currently exists a whole range of administrative duties in the area of value added tax. It has been written a lot about these current administrative duties in the past. Therefore, I have decided to focus on two completely new measures, which have become media phenomenon in last months, These measures are VAT control statement and electronic records of sales. However neither of these measures can be described as a Czech invention, we might find them in foreign legal regulations. Considering this fact, I could have dedicated my focus on legal regulations, which had served as s inspiration for Czech legislators and compare the model regulations from abroad with the Czech version and find potential differences. In the first and general part of the thesis, can be found answers to the questions: "What is the value added tax?", "Who are the taxable persons?" and "What are their current administrative duties in the area of the value added tax?" In the second part I have dealt with an institute of the VAT control statement. In addition to the particular provisions of the legal regulation, I...
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Analysis of the tax case law of the Supreme Administrative Court
Vildová, Iveta ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
Analysis of the tax case law of the Supreme Administrative Court This work presents the decision making of the Supreme Administrative Court in tax matters from a statistical point of view. The theoretical part describes the importance of judicial decisions in the Czech Republic and the position of the Supreme Administrative Court as the highest instance in tax matters. As the main function of the Supreme Administrative Court is mentioned the unification of the administrative courts practice. The second part works with data obtained from an online database of the Supreme Administrative Court and graphically illustrates selected issues of different tax types. The second part is divided into sections that perform ratios of decision types and results of judgements. The paper also mentions the influence of preliminary rulings executed before Court of Justice of the European Union or the severity of judgements of the Constitutional Court. The third part focuses on the concept of limitation period in tax law. At the beginning there are mentioned experts opinions on taxes, tax system and its impact on the whole economic condition of the state. Further the tax procedure is discussed and finally the issue of limitation period in Tax Code and Code of Tax and Fees Administration is analyzed. This part also...
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Financial management of funds
Dolejská, Lenka ; Marková, Hana (advisor) ; Boháč, Radim (referee)
Financial management of funds The theme of this thesis is analysis and evaluation of financial management of funds as a possible way of financing certain areas of public sector. The focus of this thesis is primarily on general conception of public funds, their legal basis, structure and characteristic. More specifically it deals with State funds in the Czech Republic and the analysis of the budget of particular fund and its income and expenses. Special attention is paid to the State Transport Infrastructure Fund. The text is structured into three main parts, which are then subdivided into chapters and subchapters. Brief definition of the theme, motivation for its selecting, main goals of the thesis and resources that have been used are mentioned in the introduction. The first part of the thesis deals with general characteristic of financial management of funds, discusses the basic concepts, definitions and structure of funds, followed by analysis of selected public funds on the state level, level of local self- governing units and on European level. The second part of the work analyses the management of State funds in the Czech Republic in detail. The introduction characterises State funds in general, their legal regulations and common elements of these funds. In further subchapters are analysed...
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"FATCA" and its projection into the Czech legal system
Vardanová, Magda ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
Resume in English Name of the thesis: "FATCA" and its projection into the Czech legal system Foreign Account Tax Compliance Act (alias FATCA), the law of the United States, is currently being much discussed topic not even in the Czech Republic, but within the European Union and also globally, as many developed countries are forced to implement its ideas due to their fear of possible sanctions from the USA. The purpose of this act is more efficient fight against the tax evasion of American taxpayers. Along with the adoption of this law the expert community has started to deal with possible issues related to its obeying by foreign entities. Czech Republic has decided to respond to this situation by concluding an intergovernmental agreement with the US government and by adoption of implementing statute to this agreement to avoid any conflicts. This diploma thesis tries to describe the actual status of the fight against tax evasion in the Czech Republic and the United States of America, but also at the international level, as well as to point out the most important definitions of FATCA and to analyze the associated issues. Next goal is the evaluation of the implementation process, which has recently happened in the Czech Republic, and the assessment of future options for cooperation in the tax evasion. The...
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Taxation of gambling operators
Duda, Václav ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
Title: Taxation of gambling operators The aim of this thesis is to introduce the system of the taxation of gambling operators currently applicable in the Czech republic together with the proposed bill on the gambling and the proposed bill on the taxation of gambling. At the beginning of the first chapter the thesis discusses the social costs of gambling addiction being a current social issue and its possible solutions from the viewpoint of law. Further parts of the chapter subsequently deal with the european legislation on public regulation of gambling, institutes of the Act on lotteries on other similar games as the primary piece of gambling legislation and their relation to the Civil Code. The subchapter regarding the right of municipalities to regulate some of the types of gambling by the means of municipal ordinances follows, including the question of an assesment of the said issue by the Constitutional Court. The last part of the first chapter contains detailed analysis of the proposed bill on the gambling, including comparation of some of its institutes with the current legislation and their partial assesment. The second chapter focuses on the actual system of legal regulation of the taxation of gambling operators, analyses the types of financial duties imposed on the operators and does not...
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Tax aspects of the immovable property transfers taxation and their property after the recodification of the private law
Horák, Martin ; Boháč, Radim (advisor) ; Novotný, Petr (referee)
The rigorous thesis deals with taxation of against-payment transfers of immovable property and its ownership. In the first part of the thesis the author deals with essential terms related to the topic; the definiton and characteristics of tax, immovable property and forms of immovable property transfers are stated. In the next chapter there are stated tax characteristics including the options of their division accroding to the tax theory, then the Czech tax system is introduced and generally characterised the construction elements of the tax where on their basis there are described further in the thesis particular legal norms. The next part of the thesis deals with legal norms of the taxes themselves which are taxed both against-payment immovable property transfers and immovable property ownership by. First the tax on the acquisition of immovable property is described where the author deals in detail with historical legal norms that precede currently law in force of the tax on the acquisition of immovable property and then analyses the current legal situation. The last part of the chapter provides discussions and suggestions de lege ferenda. The next chapter has the same structure that deals with tax on immovable property. The last chapter provides overview of the taxes that are related to transfer...
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