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Expatriate Taxation
Britz, Thomas ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
RESUMÉ IN ENGLISH Thomas Britz Expatriate Taxation With globalisation increasing, the tax aspects connected to the free movement of employees around the world are of particular importance to companies with subsidiaries around the globe. The goal of my thesis is to explore the risks involved in expatriate taxation. The first chapter is dedicated to the definition of the terms employment and secondment from the point of labour law, European social security coordination law and tax treaties. I think that the main characteristic of employment consists in the fact that it is the opposite of entrepreneurialism. The second chapter explores the general function of taxation, double taxation and its avoidance by bilateral tax treaties. Chapter three introduces the reader to discrimination in trans-border income tax cases and analyses the Schumacker ruling of the European Court of Justice, as a result of which tax reliefs can now be claimed in the European Union by non- residents, provided that 90% of their income originates from employment in the country that provides for such tax reliefs to its own residents. Chapter four discusses the definition of tax residence, the determination of residence under the Czech Income Tax Act and establishes when individuals are considered tax residents due to, inter alia, domicile...
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Personal income tax in the Czech Republic and in some European Union states
Klabusayová, Hana ; Bakeš, Milan (advisor) ; Novotný, Petr (referee)
The topic of the rigorosum thesis is "Personal income tax in the Czech Republic and in some European Union states." The aim of the thesis was to analyze the legal regulation of individual taxation in the Czech Republic, compare it to the individual taxation in some European Union states, and to suggest recommendations and proposals to the legal regulation of the personal income tax in the Czech Republic de lege ferenda. The rigorosum thesis is alongside the introduction and conclusion composed of six chapters. The theoretical framework of the rigorosum thesis is defined in the first chapter, which is focused on the tax theory. In the second chapter, the legal regulation of direct taxes in the European Union is included. Legal basis of the individual taxation in the Czech Republic is outlined in the third chapter, and the Czech legislation is analyzed in the fourth chapter. For the purpose of the thesis, legal regulations of individual taxation in Germany, United Kingdom, France, and Austria have been chosen. The foreign legal regulations are analyzed in the fifth chapter. In the sixth chapter, results of the previous chapters are summarized and compared, and possible changes and recommendations to the legal regulation of the individual taxation in the Czech Republic de lege ferenda are suggested.
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Tax issues of ownership and transfer of real property with special regard to ownership of flats
Vařeka, Zbyněk ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
This thesis deals with aspects of taxes related to property ownership and their transfers, focusing on the ownership of flats. Its rationale is to present a comprehensive analysis of selected taxes with the emphasis on newly effective legislation to clarify a taxpayer's liability as well as evaluate various different perspectives of such tax obligations and their changes, which are effective as of January 1st , 2014, or suggest other possible amendments. This thesis consists of three parts. The first part defines the institute of ownership, its subject, content and scope as well as the means of acquisition and transfers. At the same, it also briefly explains the institute of co-ownership and community property. Subsequently, with regard to the subject of property rights, this thesis is about the concept of things in the legal sense, especially about the concept of real estate, flat, or a housing unit, and types of the ownership. The second part briefly discusses taxes on a theoretical level. After a brief historical overview, the concept and function of taxes is explained herein. Furthermore, basic principles of taxation, upon which the entire tax system as the total of all taxes in the Czech Republic is based, are specified. This part also explains individual elements of the legal structure of...
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A comparison of tax systems of the Czech Republic and the Hellenic Republic
Čižík, Vojtěch ; Boháč, Radim (advisor) ; Novotný, Petr (referee)
The Comparison of the Tax Systems in the Czech Republic and Greece (the Hellenic Republic) Abstract This thesis is primarily trying to compare tax systems between Greece and the Czech Republic as two small and open economies with cca the same level of population that are members of the EU and the most significant international organizations at the same time. Just the membership in the EU very strongly influences the national form of taxes and their structure, too. Its secondary goal concerns the author's opinion of substantial legal enactment of taxes of both states. First it defines, with certain terminology problems across three languages, the term of tax as an obligatory payment, in legal forms strictly stated as a tax, and explains its several theoretical aspects in term of demanded features and structural elements and then it specifies the term of tax system (framework) and focuses on it and a variety of effects on its formation. Probably the only non-legal part including the appendix 2 relates to an economic confrontation of the Czech and Greek tax system. In the practical part it gradually describes a comparison of tax law sources, constitutional fundamentals of taxes, their fiscal assignment and a tax international dimension of both countries, too. A very short historical context i salso mentioned...
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Tax on financial transactions
Rychtaříková, Jana ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
The goal of the diploma thesis is the characterization of the tax on financial transactions with its origins. The main content lies primarily in the description of the tax on financial transactions within the frame of the enhanced cooperation of some of the member states of the European Union and assessment of the assumed impacts of its implementation. The first chapter describes in more detail the development in the international field after the financial crisis which attracted attention to the various ways of taxation of financial sector. Options that were considered are briefly summarized in this chapter and then the detailed attention is paid to the path chosen by the European Union, i.e. the tax on financial transactions. The second chapter of the thesis examines the aspects of the enhanced cooperation and its specifics in comparison with the whole-union system. The chapter is finished with the case of the European Court of Justice where the claim of Great Britain disputing the conformity of the Council's decision approving the enhanced cooperation with the law and the principles of functioning of the European Union is decided. The main elements of the tax are analyzed in the third and the fourth chapter in accordance with the directives on which they are based. These two chapters which are more of the...
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Utilization of QR Codes in the Field of Biology and Education
Kršková, Adéla ; Novotný, Petr (advisor) ; Odcházelová, Tereza (referee)
The thesis investigates the possibility of using QR codes in education and in the field activities in the Czech Republic. The second chapter includes an overview of the history of QR codes based on the findings collected from the available sources together with an explanation of technical parameters, introduction of QR code types and possible content which they can carry, and subsequently, there is a practical example of QR code generation and means of its scanning. The third chapter focuses on practical utilization of QR codes, while mentioning the discovered examples of their use in non-educational fields, including the assessment of their meaningfulness, after which the thesis deals with the use of QR codes in education and their educational usefulness with effort to point out the individualization of educational process and means of possible equalization of education for handicapped students. There is an analysis of already tested practical usage of QR codes with comparison of their actual functionality and mere motivating function. In chapter four the QR codes are critically evaluated with regards to their utilization in biology classes. Key words: QR code, education, biology, functionality.
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Tax systems of EU countries and agreements to avoid double taxation
Horáková, Daniela ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
Tax systems of EU countries and agreements to avoid double taxation Abstract This thesis discusses double taxation avoidance agreements in the context of the European Union. It compares contents of selected bilateral double taxation avoidance agreements signed between the Czech Republic and five other European Union countries with the OECD model agreement. Aim of the thesis is to find out how the reservations of individual countries to the OECD model agreement are incorporated into their content. At the same time aim is to verify the influence of the European Union on the wording of those agreements. The first part discusses the tax theory and application of methods for elimination of double taxation in practice. The second part examines the harmonization of tax legislation in the EU and its influence of the European Court of Justice on the double taxation avoidance agreements. The third section describes the types of model agreements used by European countries, their development and reservations of individual countries to the OECD model treaty. The last section analyzes chosen agreements in the context of the OECD model treaty.
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