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National Repository of Grey Literature

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Malé a střední podniky v oblasti celnictví do vstupu České republiky do Evropské unie a po vstupu do Evropské unie Pelc, Pavel ; Vojík, Vladimír (advisor) ; Kalmár, Martin (referee) Práce analyzuje a hodnotí oblast celnictví před vstupem ČR do Evropské unie a po jejím vstupu, se zaměřením na problematiku provozování celních skladů. V oblasti spotřebních daní se práce věnuje rozsáhlé problematice vydávání povolení souvisejících s činnostmi MSP a dopravě vybraných výrobků v režimu podmíněného osvobození od daně. Bez vydání příslušných povolení není možné ve specifické oblasti spotřebních daní provozovat podnik na výrobu vybraných výrobků. Další povolení, udělovaná celními orgány, jsou rozhodující pro činnosti podniků jak při výrobě, tak obchodování s vybranými výrobky. Detailed record

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