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The quality and connectivity el. Network equipment
Rybnikář, Jiří ; Huzlík, Rostislav (referee) ; Veselka, František (advisor)
This paper addresses the issue of revision of electrical equipment according to ČSN 33 1500: 1990 and ČSN 33 2000-6. The aim of this work is to prepare a revision of the connection of electrical machines in the laboratory. When carrying out inspections serious deficiencies were found with respect to electrical safety. They were designed to take remedial steps. Currently electrical equipment is not capable of safe operation.
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Legal aspects of the fight against tax evasion
Liška, Milan ; Vybíral, Roman (advisor) ; Boháč, Radim (referee)
Legal aspects of the fight against tax evasion The aim of this thesis is an analysis of selected institutes fighting against tax evasion. Furthermore, an analysis of reasons for their implementation, their purpose and the problems associated with them. Also the current impact of tools that have been part of Czech law for long is reviewed. The thesis is divided into 8 chapters. The first chapter deals with basic concepts, such as a tax, its functions and principles. The second chapter discusses what is tax evasion, the issue of defying what is still considered a tax evasion and what not, and also highlights the socio- economic origin of tax evasion. Furthermore, the chapter summarizes effective and necessary tools in fight against tax evasion in the European Union, which provides the legal framework in tax laws for the Czech Republic. Finally, this chapter is an overview of the effects of cooperation and active battle against tax evasion within the European Union. In following chapters, various mechanisms are analysed. The first is an inspection report, a new tool introduce on 1/1/2016. This chapter also describe problems of carousel fraud and the analysis of the constitutional complaint filed related to this institute. Other instruments are the reverse charge and the concept of liability. These two...
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The quality and connectivity el. Network equipment
Rybnikář, Jiří ; Huzlík, Rostislav (referee) ; Veselka, František (advisor)
This paper addresses the issue of revision of electrical equipment according to ČSN 33 1500: 1990 and ČSN 33 2000-6. The aim of this work is to prepare a revision of the connection of electrical machines in the laboratory. When carrying out inspections serious deficiencies were found with respect to electrical safety. They were designed to take remedial steps. Currently electrical equipment is not capable of safe operation.
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|
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Legal aspects of the fight against tax evasion
Liška, Milan ; Vybíral, Roman (advisor) ; Boháč, Radim (referee)
Legal aspects of the fight against tax evasion The aim of this thesis is an analysis of selected institutes fighting against tax evasion. Furthermore, an analysis of reasons for their implementation, their purpose and the problems associated with them. Also the current impact of tools that have been part of Czech law for long is reviewed. The thesis is divided into 8 chapters. The first chapter deals with basic concepts, such as a tax, its functions and principles. The second chapter discusses what is tax evasion, the issue of defying what is still considered a tax evasion and what not, and also highlights the socio- economic origin of tax evasion. Furthermore, the chapter summarizes effective and necessary tools in fight against tax evasion in the European Union, which provides the legal framework in tax laws for the Czech Republic. Finally, this chapter is an overview of the effects of cooperation and active battle against tax evasion within the European Union. In following chapters, various mechanisms are analysed. The first is an inspection report, a new tool introduce on 1/1/2016. This chapter also describe problems of carousel fraud and the analysis of the constitutional complaint filed related to this institute. Other instruments are the reverse charge and the concept of liability. These two...
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