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Tax audit
Václavík, Petr ; Karfíková, Marie (advisor) ; Kohajda, Michael (referee)
59 Tax Search - English summary The aim of this work is to describe the basics of tax search of Czech tax authorities in view of new tax procedure act, and jurisdiction. In 2011 a new Tax Procedure Act has come into operation. It affects all tax procedures including tax search. It has established new principles of tax procedures, and has also included some jurisdiction. However, it has also established some new questions, that must be sold by new jurisdiction. Tax search is a specific procedure how government, using its special agencies - usually Tax Authority Offices, monitors declared taxes. Sometime tax authorities think their work is so important that there is no limitation in used tools. Then a court must say there is a limitation not only in act but also in principles of good administration. Some of these opinions were included into the new act, some were left intact since government does not agree with them. Tax search must have its goal. According to Constitutional Court a tax authority cannot start arbitrarily but there must be some suspicions, and a prove of it. Tax search alone can be separated into 3 parts - beginning, process, and conclusion. All these parts have their guidelines. Especially at the beginning tax authority can start tax search in given time of 3 years, and whole tax search must...
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Taxation of income resulting from employment
Hromířová, Helena ; Karfíková, Marie (advisor) ; Kohajda, Michael (referee)
1 Abstract The Taxation of Income from employment The aim of this thesis is to summarize and describe issues of legal regulation of the taxation of income from employment in the Czech Republic including its historical development and international context. Regulation of tax in general is quite complicated so it is the case for tax on income from employment. This thesis is trying to explain some important concepts which are essential for understanding how an income from employment is taxed. The thesis consists of an introduction, six chapters and conclusion. First chapter explains what is meant by employment and what legislation is devoted to legal regulation of the taxation of income from employment. Second chapter describes historical development on the territory of the Czech Republic from 1918 to 90's of the 20th century that preceded current legislation, to which is dedicated the next chapter of this thesis. The current legal regulation is described with the focus on regulation of the subject and the tax base of the income tax from employment. Part of this chapter is information about tax allowances, tax deductions and tax benefits for a dependent child. Regulation of the payment method and related matters follows, including the implementation of the annual tax settlement or the duty to the tax return....
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Tax law principles of process
Ondrýsek, Roman ; Karfíková, Marie (advisor) ; Boháč, Radim (referee)
The aim of the thesis "Principles of fiscal procedure law" is focus on the principles applied in the area of the principles applied in the tax proceedings. Knowledge of basic principles used in the tax process should also minimize the risks associated with the taxing authority. The effort is the sophistication of tax administration, so that tax is always levied the tax in accordance with the law and not in conflict with it, as it often happens. The first part focuses on the concept and importance of fundamental principles and the principles and the principles of good governance, the second deals with constitutional principles and fundamental principles of fiscal management. The final section is devoted to the supporting principles and supporting use of administrative law in tax proceedings.
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Real estate in the context of international taxation
Novotný, Petr ; Karfíková, Marie (advisor) ; Boháč, Radim (referee) ; Radvan, Michal (referee)
The topic of the thesis is the tax aspects of the real estate in the context of the international taxation. The thesis focuses not only on the valid regulation of the domestic law, but also on the basic relevant standards of the European law that make impact on the international taxation in the Czech Republic either directly or after their transposition into the domestic law. The scientific intent of the thesis is to show the basic principles and starting points of the real estate taxation and the yield from real estate, which determine the decision-making of the individual natural persons or legal entities, in which country these subjects will invest in real estate or in which country they will have their domicile and what legal form they will choose for the business activity related to the ownership and the disposition of the real estate. In the introduction to the thesis I analyze the basic theoretical grounds of the issue, while defining the basic concepts within the framework of this thesis, such as the basic elements of the tax construction. In this section, I have also included the fundamental regulations of the real estate and its transactions covered in the Civil Code, taking into account the intended provisions of the new Civil Code. In this respect I would like to point out particularly...
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Legal regulation of value added tax
Pohořská, Veronika ; Karfíková, Marie (advisor) ; Boháč, Radim (referee)
18. Summary The main objectiveof my thesis is a comparisonbetweenthe value addedtax (thereinafter VAT) legislationin the Czech Republic and the Slovak Republic. In both statesthe new act came into effect afterjoining the EuropeanUnion becauseof the harmonizationprocesson communitarianlaw level. The main reasonfor VAT harmonizationin the EuropeanUnion is to eliminatebarriersto internationaltradein theEuropeanUnion. The tax harmonizationis usedas a tool to reachthe EuropeanUnion goals,for examplesingle market.The tax harmonizationmeansthe process of approximation of national tax systems based on common rules. Council Directive 2006/II2IEEC (thereinafterthe Directive) is a chief representativeof the communitarianlaw regardingtheVAT harmonization. In the Czech Republic and in the Slovak Republic as well, the VAT system has been establishedsince 1993,when the turnovertax was replacedand when it was necessaryto approach Western European economics. Until 1st May 2004 the VAT was controlled according to Act Law Nr. 55811992in the Czech Republic and it has been novelized approximately50 times, and in the Slovak Republic the VAT is conholled accordingto Act Law Nr. 22412004. I mention a lot of judicative decisionsof the Court of Justice of the EuropeanUnion and of the SupremeAdministrative Court of the...
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Legal Regulation concerning Tax Obligations of Business Associations
Novotný, Vladimír ; Karfíková, Marie (advisor) ; Novotný, Petr (referee)
Association of entrepreneurs for performance of their collective activity on the basis of a Partnership Agreement, concluded according to Civil Code, is a relatively frequent phenomenon. This legal form, which does not give rise to a new legal entity, is used especially by entrepreneurs - individuals for their consistent gainful activity. Partnership members - partners - are subject to the private-law regulation contained in the Civil Code. A Partnership Agreement, which is one of the types of civil-law contractual relations, is suitable for association of parties intending to carry out a collective one-shot activity, for performance of a one-shot project. At the same time, partnership members conducting a business activity are also subject to public-law regulation, a. o. in term of taxes. The legal regulation of taxes is insufficient for the purpose of performance of permanent business activity in the form of a partnership - a lot of facts are not explicitly laid down, but have to be construed only, which means high legal uncertainty for the partnership members as taxpayers. The rigorosum thesis includes an analysis of the legal regulation applicable to the partnership members and, using the construction recorded in case law and on the basis of the legal opinions contained in professional...
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The position of tax administrator in providing the national income
Lodek, Jan ; Marková, Hana (advisor) ; Karfíková, Marie (referee) ; Šramková, Dana (referee)
The focus of this dissertation is in the area of theoretical knowledge in customs law and tax law connected with practical knowledge implemented throughout legal relations, its subjects and objects, the rights and obligations of parties in the Act on Taxes and Charges Administration and the new Tax Code as a complex concept of legal proceeding within individual branch of financial law while fulfilling the determining criterion in the system of law. I understand the term "system of law" has more meanings. The system of law is a variously formatted summary of relations between the branches of objective law and legal rules. I also take the term as a set of basic legal systems. Usually it can also be described as a system based on a set of elements connected to each other by a certain structure of relations. On the other hand the system of law symbolizes the indication of the structure of law as a normative legal framework. It then represents a greater unity but also the inner differential in law. The differential sign of dividing law into branches or sub-branches is the nature of the group of social relations which are subject to legislation. The legal system (objective law) is in every country (national law) always somehow structured. The way of matching and organizing the legal institutes into branches is...
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Taxation of income resulting from employment and emoluments
Kymlová, Petra ; Karfíková, Marie (advisor) ; Novotný, Petr (referee)
This text deals with taxation of incomes of subordinate aktivity. This text is divided into seven chapters. In the Introduction is described aims and method of achievement. The aims is attention to breaking of duty some emplyers, result of their action and possibilities of remedy. The first chapter focuses on explain the term of income tax, position in systém of taxes in the Czech Republic. This chapter compares income tax with another payments to public budget and records historic development income tax in our area. The second chapter desribes the main and the secondary signs of income tax. The main signs are subject, object, ground, rate and due of tax. The secondary signs are liberation of tax, tax-free parts of tax and abatement of tax. The third chapter describes rights and duties tax-payers in the cases applying abatements of tax, applying tax-free parts of tax and presentation of tax return. The fourth chapter given information on duties of eployers. This duties refer to advance payments and their annual clearing and another duties along § 38j Tax Law. The fifth chapter practic demostrates problems with the breaking of duties emplyers. They are described the results of breaking of duties employers. In the next paragraph concentrates on duties of trustee in bankruptcy. The Conclusion...
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Taxation of income of natural persons resulting from employment
Uhnáková, Zuzana ; Karfíková, Marie (advisor) ; Bakeš, Milan (referee)
in English Taxation of individual income tax My diploma thesis contents three major parts, which is divided into smaller articles. In the first part I am trying to present individual income tax in general. Place of income tax in system of taxation and concept of income tax , its function and definition. In another article I described historical evolution of individual income tax and distribution of taxes. To tax is to impose a financial charge or other levy upon a taxpayer (an individual or legal entity) by a state or the functional equivalent of a state such that failure to pay is punishable by law. Taxes consist of direct tax or indirect tax. A tax "is not a voluntary payment or donation, but an enforced contribution, exacted pursuant to legislative authority" and is "any contribution imposed by government. The first known system of taxation was in Ancient Egypt and development is showing us perfection with which we created and improved taxes during the ages. The main second part contents definition of individual income tax by revenue act and determination of basic concepts of individual tax by this act. A personal or individual income tax is levied on the total income of the individual (with some deductions permitted). It is often collected on a pay-as-you-earn basis, with small corrections made...
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