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Procedural Position of Unreliable VAT Payer
Strýčková, Alena ; Kopřiva, Jan (referee) ; Svirák, Pavel (advisor)
The bachelor’s thesis deals with the issue of unreliable VAT payer. It is relatively new institute in tax administration, which is supposed to provide the tax administrator with an effective tool for combating tax fraud and preventing tax evasion. The thesis compares theoretical findings with practical findings. First part includes explanation the terms such as tax, value added tax and their basic structural elements. In the second part is introduced institute of unreliable payer and how it works in practice.
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Receivables at a Corporate Enterprise
Lečbychová, Vendula ; ing.Božena Okénková (referee) ; Fedorová, Anna (advisor)
My bachelor’s thesis deals with the topic of receivables from business relations. Based on the facts found out by the analysis of receivables in the chosen business organization, I recommended measures that might make receivables management system more effective. To ensure accurate records of receivables after due date in accounting books, I designed a suitable mode of creation of rectifying items for the business organisation.
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Theoretical Aspects of Value Added Tax
Martiník, Pavel ; Boháč, Radim (advisor) ; Vybíral, Roman (referee) ; Radvan, Michal (referee)
The dissertation focuses on selected theoretical aspects of value added tax administration and pays special attention to two areas that have not been sufficiently treated by financial science so far. The first one is the definition and application of legal principles of financial law to value added tax and the second one is the transfer of value added tax administration to those involved in tax administration. The application of the sectoral legal principles of financial law takes place in both substantive and procedural law. The existing financial science in the Czech literature has concluded that the following principles are involved: (i) the principle of the market model of the national economy, (ii) the principle of the payment system, (iii) the principle of regulation of monetary funds, (iv) the principle of democratic legitimation of financial policy, (v) the principle of supervision in public financial activity, (vi) the principle of economic efficiency of financial relations and (vii) the principle of priority of the fiscus. However, nowhere is it satisfactorily defined what specific or rather abstract rules these principles contain and why they were chosen as general principles of financial law forming a regulatory umbrella over the entire field. Unlike the principles of tax law and the...
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Security of a Debt in the Civil Law of the Czech Republic
Galinskaya, Yuliya ; Dvořák, Jan (advisor) ; Selucká, Markéta (referee) ; Salač, Josef (referee)
Security of a Debt in the Civil Law of the Czech Republic Abstract The dissertation work is devoted to the study of the legal regulation of the security of a debt in the civil law of the Czech Republic. The purpose of the dissertation work is to study topical issues in the field of the security of a debt. This study was conducted primarily based on the provisions of Czech law in the field of the security of a debt. Within the framework of this study, we will focus on the issues of a debt security regulation in the framework of Book Four, Title I, Chapter 8, Division 2 of the Civil Code of the Czech Republic. Therefore, the study will focus on the security institutions such as suretyship, financial guaranty, transfer of a right as security, and agreement on deduction from wages or other income. In addition, the legislation of foreign countries in the field of security of a debt. Much attention is paid to the differences in the legal regulation of the security of a debt in countries with a continental legal system and countries with a common law system. The history is considered in detail personal guaranty and property guaranty in Roman law, as well as in medieval law and in such a monument of medieval Czech law as statute Iura Zupanorum (Statuta ducis Ottonis). The dissertation work also considers the...
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Suretyship and financial guarantee
Kašparová, Michaela ; Dvořák, Jan (advisor) ; Elischer, David (referee)
Suretyship and financial guarantee - abstract As a topic of my Thesis I chose two civil and earlier also business law institutes Suretyship and Financial guarantee. I have analyzed the actual meaning of the debt security and its legal instruments in first part of my paper. There was a significant change in the Czech legal order since the new civil code came into power. Before the change, the institute of Suretyship was referred to in the "old" civil code Law no. 40/1960 Coll. for civil right purposes and in business code Law no. 513/1991 Coll. for business law purposes. After the recodification of private law, all legal obligations are now jointly in the "new" civil code Law no. 89/2012 Coll. The second part of my paper was dedicated to an analysis of this change and its impact. I went thru the effective legal treatment of the debt security, explained the effective debt security legal system in the civil code (analyzed the general provisions joint for all security institutes) in the next chapter. Furthemore, I dealt with the first of the security institutes being the topic - suretyship. First, I explained the meaning historical evolution since the Roman law, thru middle age, Austria-Hungary and the last century till today. Afterwards I dealt with the basics of suretyship, focused on the main differences...
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Financial Law Instruments Combating Value-Added Tax Evasion in the Perspective of European Union
Sejkora, Tomáš ; Boháč, Radim (advisor) ; Kohajda, Michael (referee) ; Šramková, Dana (referee)
This dissertation broadly focuses on the problematics of the tax evasion in the field of the value-added tax from the perspective of the European Union law wherefore it does not contain parts devoted just to the national instruments combating tax evasion. The aim of the dissertation is the analysis of the terms which could be met due to the inconsistent terminology concerning tax evasion, then the aim is to provide classification of the tax evasion and to analyse individual measures combating tax evasion recognised by the European Union law. Therefore, the case law and opinion of the professional community are examined by the descriptive, analytical and comparative scientific method and later, founded conclusion are generalized by the synthetic method pointing out the pitfalls of their application in the Czech legal environment. The result of this dissertation shall be the coherent insight to the terminology connected with the tax evasion in the field of the value-added tax and the analysis of legal instruments combating tax evasion established by European Union law containing the evaluation of individual aspects of this issue. Pursuant to the acquired conclusions, the discrepancy of the transposed national legislation could be deduced and the assessment, if the legal measures established by...
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Bill of exchange as a securing instrument
Rychlý, Matěj ; Horáček, Vít (advisor) ; Zahradníčková, Marie (referee)
A bill of exchange was historically used for payment purposes. However, over time it was figured out that it can designate as a securing instrument. Such a usage of a bill of exchange brings as well a series of theoretical and practical confusions. Therefore, one of the main aims of this thesis is to analyze a securing bill of exchange and examine and describe the different attributes and specifics that bind to it. Another main aim of this thesis is securing bill of exchange to be compared with another hedging instruments which are provided by civil law, such as the pledge and the suretyship. Because of this comparison it is easier to show if the bill of exchange is an appropriate securing instrument, and what are its strengths and weaknesses. As a working method is using analysis and comparison. The thesis is divided into nine chapters. The first chapter sets out the aims and the direction which the thesis will take and further outline of the content of each chapter. The second chapter deals with the general definition of a bill of exchange, lists the types of a bill of exchange that exist. It also defines the functions of a bill of exchange, where these functions are meant a tender, payment tool or securing instrument. The third chapter describes the essence of a securing bill of exchange, which...
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Procedural Position of Unreliable VAT Payer
Strýčková, Alena ; Kopřiva, Jan (referee) ; Svirák, Pavel (advisor)
The bachelor’s thesis deals with the issue of unreliable VAT payer. It is relatively new institute in tax administration, which is supposed to provide the tax administrator with an effective tool for combating tax fraud and preventing tax evasion. The thesis compares theoretical findings with practical findings. First part includes explanation the terms such as tax, value added tax and their basic structural elements. In the second part is introduced institute of unreliable payer and how it works in practice.
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Obligational means of securing claims in the international trade
Micikowska, Natalia ; Pauknerová, Monika (advisor) ; Rozehnal, Aleš (referee) ; Zahradníčková, Marie (referee)
Obligational means of securing claims in the international trade Abstract The subject of this dissertation is obligational means of securing claims and their functioning in the commercial transactions with international coverage. The thesis is primarily concentrated upon the statutory securing instruments most often encountered in practice i.e. surety, financial (bank) demand guarantees, contractual assignment of receivables causa cavendi, letters of credit and letters of intent. The thesis is divided into four parts. The first part deals with the introduction into the subject of negotiable instruments of securing obligations, provides an overview of the historical development of selected instruments, endeavours to outline the difference between the securing instruments conceived as rights in rem and those seen as obligations and eventually raises the issue of methodology. Afterwards the analysis is carried out on two levels: in the second part the author focuses on the applicable approach in determining the governing law in accordance with international and national regulations and afterwards on the topic of the unified norms developed by the international organisations that may be relevant in the light of the thesis' subject-matter. In this regard the works of the International Chamber of Commerce in...
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Financial Law Instruments Combating Value-Added Tax Evasion in the Perspective of European Union
Sejkora, Tomáš ; Boháč, Radim (advisor) ; Kohajda, Michael (referee) ; Šramková, Dana (referee)
This dissertation broadly focuses on the problematics of the tax evasion in the field of the value-added tax from the perspective of the European Union law wherefore it does not contain parts devoted just to the national instruments combating tax evasion. The aim of the dissertation is the analysis of the terms which could be met due to the inconsistent terminology concerning tax evasion, then the aim is to provide classification of the tax evasion and to analyse individual measures combating tax evasion recognised by the European Union law. Therefore, the case law and opinion of the professional community are examined by the descriptive, analytical and comparative scientific method and later, founded conclusion are generalized by the synthetic method pointing out the pitfalls of their application in the Czech legal environment. The result of this dissertation shall be the coherent insight to the terminology connected with the tax evasion in the field of the value-added tax and the analysis of legal instruments combating tax evasion established by European Union law containing the evaluation of individual aspects of this issue. Pursuant to the acquired conclusions, the discrepancy of the transposed national legislation could be deduced and the assessment, if the legal measures established by...
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