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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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Environmental Impacts of Municipal Land-use Planning
Václavík, Petr ; Franková, Martina (advisor) ; Humlíčková, Petra (referee)
-154- English Abstract The thesis describes and analyzes municipal land-use planning from the perspective of municipalities, following the adoption of a new Spatial Planning Act and its extensive amendment effective from January 1, 2013. The land-use plan is the most important tool of special planning from municipal perspective. However, the land-use plan is not the only spatial planning tool. Governmental and regional spatial plans are superior instruments, concept plans and locational plans are inferior to land-use plan. Land-use plans are strongly linked to environmental protection. Three levels of the protection can be found in land-use planning procedure. The first one is the involvement of environmental authorities as respective authority. The respective authority issues an opinion. The opinions are binding, with some exceptions, and land- use plan preparatory needs to find out mutual compromise within them to be able to issue the land-use plan. The second level is an assessment of impacts on sustainable development. Land-use planning is about to find compromise between the pillars of assessment of impacts on sustainable development, i.e. development environmental protection, economic development and social development. The environment protection is a fundamental pillar of the land-use plans. Finally,...
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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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