|
| |
|
|
TheStudy of Security Contracts, Focusing on Customs Issues in the Enterprise
Martináková, Jana ; Denková, Jana (referee) ; Jurová, Marie (advisor)
The diploma thesis is focused on possible customs issues during order processing in the manufacturing company. The theoretical part of this thesis contains definition of the world trade basic terms and a description of the customs clearance process. In the practical part, there is a description of the ordering procedure with attention to customs issues and rules in international trade. It includes a project draft which should provide the company with the improvement of the monitored indicators such as the quantity of delayed deliveries for distribution centers or the number of customs inspections.
|
|
| |
|
| |
|
| |
|
|
EU TRADE AGREEMENTS
PETROVÁ, Michaela
The diploma thesis deals with trade agreements that the EU concludes with third countries in order to remove tariff and non-tariff barriers to foreign trade. The theoretical part deals with the description of legislative documents that regulate the conclusion process of these agreements, where the EU member states are represented by the EU and act externally as a whole. The practical part dealt with the economic impacts of trade agreements with selected countries on the EU in comparison with its member state the Czech Republic. The impacts were assessed according to selected indicators, which focused mainly on the trade balance and employment. According to the studied literature, agreements have a higher impact on small economies and companies, as tariff and non-tariff measures are more difficult for them to overcome than for large corporations. The EU promotes global economic openness and seeks liberalization of the world market, but in recent years there have been increasing views on maintaining barriers, as some studies could jeopardize the competitiveness of the European market in certain commodities.
|
|
|
Import of Goods into the EU in selected customs Procedures according Country of Origin
RYBNÍČKOVÁ, Sabine
The topic of the following diploma thesis is the import of goods into the EU in selected regimes according to the country of origin. The main goal of this thesis is to identify the key institutes and basic procedures essential for the import of goods into the EU and the analysis of the relevant customs regimes of importing goods into the European Union. Furthermore, the reflection of the country of origin on the total amount of the customs debt and on all the related legislation is also described in this work. This thesis can serve as a guide for importers dealing with the challenging tasks to be well versed in all the laws and its paragraphs, related to this topic and is divided into two parts. The theoretical one is then segmented into three chapters and seeks to clarify the basic concepts for better understanding of the topic. I.e. the Common Commercial Policy of the European Union import regimes and the preferential and non-preferential origin of goods. The practical part deals first with a detailed procedure for imports and then with an analysis of the customs debt in the form of a case study focused on imports into the European Union from 4 Asian countries with different economic levels. The result of this study is an evaluation of the impact of the origin of goods on the final customs debt.
|
|
|
Legal aspects of customs duties
Jamalová, Yvette ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
Legal aspects of customs duty The aim of my diploma thesis is to define the concept of customs duty, describe and analyze the current legal regulation of customs duty in the Czech Republic and European Union, to explain the process of determining the customs debt and to answer the question if customs duties and customs authorities are important today or not. The thesis is divided into five chapters. The first chapter is divided into three subchapters, which are focused on the characteristics and definition of custom duty, its functions and its types from a theoretical perspective. The second chapter deals with the history of customs duty and presents a brief description of its development in the present Czech Republic. It is divided into two subchapters; the first is dedicated to the development of customs duty until the establishment of Czechoslovakia, the second focuses on its development until the establishment of the independent Czech Republic. The third chapter focuses on the current customs legislation and also mentions some legislation that will become applicable in the future. It is divided into three subchapters. The first subchapter is devoted to the sources of customs law at the international level and also mentions some major international organizations. The second describes legislation...
|
|
|
An alternative system of trade barriers in international trade. Case study on Slovakia
Gajdošová, Natalia ; Fiřtová, Magdalena (advisor) ; Szobi, Pavel (referee) ; Amini, Chiara (referee)
This thesis's objective is to whether the customs duty's dissipating its strength in its ability to create balanced conditions for the presence of competing goods in one market that are from in two mutually inhomogeneous production environments and to propose a conceptual framework for long-term action. Application of grounded theory based on comparative analysis of quantitative data within a case study allowed for a creation of data-emergent theory in the subject area of international trade. A core category of connection between an individual's wage and the level of customs duty levied on an imported good has been developed to offer an explanation of the core phenomenon of the customs duty's lost strength. Through the theoretical conceptualisations, the variable of developed core category impacted the creation of the variable of the ratio comparing the amount of customs duty levied on imported good with the average monthly wage of the individual. The conceptual model explains 3 theoretical propositions explore the analogy which results in explanation of the core premise of this thesis. Applied emergent theory, allowed for proposal of long-term action of the alternative to customs in a form of an increased value added tax on imported goods.
|
|
|
Uplatňování DPH při obchodování v rámci EU a třetích zemí u vybraného podniku
Koňaříková, Veronika
Koňaříková V., VAT Application in Trading within EU and Third Countries to a Se-lected Company. Bachelor Thesis. Brno: Mendel University in Brno, 2016 This Bachelor Thesis deals with a VAT application in trading within EU and third coun-tries to a company CLIMAX, a. s. The tax terms with a focus on VAT are explained in a theoretical part of this Thesis. According to their territorial scope, the financial deals are divided into the Czech Republic, the EU countries and the countries out of the EU, and the rights and duties resulting from the company trades are indicated. A company trad-ing and a subsequent proposal of an in-house guideline for this company are shown in a practical part of this Thesis.
|
guest ::
