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VAT in case law
Luchkina, Yulia ; Singerová, Jana (advisor) ; Skálová, Jana (referee)
This thesis deals with the issue of value added tax in the Czech Republic and analysis of selected judgments of the Supreme Administrative Court. The first part focuses on the definition of VAT and its history in the European Union. The next section discussed the VAT in the Czech republic, defined legislative adjustment, the person to whom the law applies, described the subject and discussed about rates. The practical part is devoted to analysis of the Supreme Administrative Court in matters relating to value added tax, which relate to different issues. Work includes graphs, tables and diagrams for easier display issues of VAT in the Czech republic.
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The development of application of the principles of tax process in the CR
Klvaňa, Libor ; Vančurová, Alena (advisor) ; Finardi, Savina (referee)
This diploma work has, as its main objective, the investigation of the influence of the court judicature on the interpretation and application of the tax procedural rules, particularly their principles of the tax process and tax administration in the CR. The object of the investigation was to ascertain if the Act No. 337/1992 of Collection of Law, respecting the administration of taxes and charges, was a satisfactory and suitable procedural norm in the tax process, and if the principles of the tax process and existing judicature provided the tax subject and the tax administrator with an adequate legal certainty in these problems. First, I examined constitutional principles in the CR and the general principles of the administrative law in relation to the tax theory and tax administration. Then I moved on from principles of the tax theory to a detailed analysis of the court judicature in the interpretation and application of the principles of the tax process. I carried out a comparison of the existing, and the new, principles of the tax process and tax administration, which are govern commencing January 1, 2011, when the new Tax Rules came into force. In the diploma work, in the area of the principles of the administrative law, I dealt with the investigative question: To what extent it might be possible to use the existing Administrative Rules, in a subsidiary manner, in the tax process and tax administration, mainly focusing on all the principles stated in it, which are not included in the new Tax Rules.
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Taxable amount of value added tax according to the ECJ judicature
Juppová, Tereza ; Svátková, Slavomíra (advisor) ; Roženský, Vojtěch (referee)
The thesis deals with the determination of the taxable amount of the value added tax. It is based on domestic law on VAT and the European legislation represented by the Council Directive 2006/112/EC and by the judicature of the European Court of Justice. The aim of this thesis is to point out the problematic parts in determination of the taxable amount which were solved by the European Court of Justice by request of the EU member states and also which were identified during the analysis of relevant legislation.
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The bill of exchange as a security instrument
Charvátová, Hana ; Češková, Marie (advisor) ; Kříž, Radim (referee)
This thesis deals with the bill of exchange, which fulfils a specific funkction. It is s security for a debt. The thesis is divided into three parts. The first part is concerned with the legal regulations of the bill of exchange generally. The second part deals with the bill of exchange as a security for a debt. This part completes the first part. The last part is concerned with the practical use of the bill of exchange within the bank credit.
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The bill of exchange as a security instrument
Požárek, Karel ; Češková, Marie (advisor) ; Kříž, Radim (referee)
This thesis focuses on the application of bill of exchange as a security for a debt and tries to give an extensive review of a judicature, relevant to this theme. First part of the thesis is providing information about essentials of bill of exchange. The thesis body offers the view on issue, acceptance, co acceptance, transfer of a bill of exchange and claiming the creditor's rights. In conclusion the thesis compares various ways of recovery of creditor's claims.
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