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Society over the Sázava
Foltýn, Kryštof ; Stehlík, Ondřej (referee) ; Nový, Vítězslav (advisor)
Reconstruction and completion of the community center in Ždár nad Sázavou. The aim of the project is to create a multifunctional community center with operational and administrative facilities. On the basis of a specific intention of the contracting authority, the following building program for individual community center operations was set up.
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Anti-Tax Avoidance Measures from the Perspective of Czech, European Union and International Tax Law
Kappel, Jiří ; Boháč, Radim (referee)
This dissertation deals with the issue of tax avoidance, which has been intensively discussed at international, EU and national level in recent years and has led to relatively extensive reforms of general and specific rules responding to this problem. For this reason, the main objective of this dissertation is to identify the impact of anti-avoidance rules that can be applied in the Czech Republic on the application practice, especially in the area of corporate income tax. With regard to the main objective of the dissertation, two hypotheses are formulated which will be examined, namely that I. these rules currently represent a sufficiently effective solution to tax avoidance and II. these rules do not contradict fundamental legal principles. As the rules under examination are not contained only in domestic law, the issue will also be approached from the perspective of EU and international law. Among the scientific methods, the thesis mainly uses description to introduce the individual rules, analysis to critically assess them and synthesis to formulate conclusions, verify hypotheses and propose related normative recommendations. Key words Tax Avoidance, GAAR, SAAR, BEPS
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Taxing the digital sector
Ondřej, Lukáš
This thesis is about the taxation of the digital sector of the economy. Currently, this issue is being discussed because of the fast development of these services, where the current rules for taxation of goods and services are still dependent on the physical presence of entities at the point of sale and thus unusable. The work is focused on existing systems and proposals on how to tax this sector in the EU, problematics in international tax planning and aggressive planning to reduce the tax base. The aim of the thesis is to compare available proposals and established regimes in the EU and to draw a proposal for taxation of digital services for the Czech Republic. The main method of this thesis is to analyze the obtained data for the subsequent comparison of indicators and benefits for the Czech Republic. The thesis offers an insight into the digital sector, countermeasures by individual states by application of unilateral measures and the EU measures and effort to come up with a common tax regime. The main benefit of the thesis is the proposal for taxation of the digital sector in the Czech Republic and the estimate of possible revenues. The Czech Republic has started to address this issue in early 2019, but it is still uncertain how or when this taxation will occur.
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Society over the Sázava
Foltýn, Kryštof ; Stehlík, Ondřej (referee) ; Nový, Vítězslav (advisor)
Reconstruction and completion of the community center in Ždár nad Sázavou. The aim of the project is to create a multifunctional community center with operational and administrative facilities. On the basis of a specific intention of the contracting authority, the following building program for individual community center operations was set up.
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French policy towards the Saar 1945-1955
Havlík, Josef ; Pešek, Jiří (advisor) ; Filipová, Lucie (referee)
The study deals with the evolution of French policy towards the Saar from 1945, when the first concepts of an economic union between France and the Saar, to the refusal of the Saar to become an international territory governed by the Council of Europe in 1955. Analyzing the developments within the French administration in Paris and in Saarbrücken, the aim of the study is to prove that the failure of France to secure an annexation of the Saar resulted from a variety of internal and external forces, the most notable being the lack of interest, co-ordination and competence of the French bureaucracy regarding the Saar. Shortly after the conclusion of World War II, France justified its claims in the Saar by a dire need of coal and the necessity of curbing future German economic potential. The creation of an economic union between France and the Saar was based on superficial and irresponsible planning, which proved to be the stumbling block of future French-Saar relations. The troubled partnership, initially a cause for optimism, resulted in the alienation of both countries. At the same time the rebirth of Western Germany caused the pragmatic view of the Saar to doubt the future of a union with a fragile and economically weak France. Following the rejection of the Saar Statute, a French plan of...
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