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Principles of taxes and fees
Kouba, Stanislav ; Marková, Hana (advisor) ; Boháč, Radim (referee) ; Mrkývka, Petr (referee)
Added value of this thesis is to order principles of taxes and fees into a system, which allows its easier application in context of tax law and law of fees. This system then uncurtain joint relations among these principles and enable its further analysis. The result is a system (tree) of principles within which principles are divided according to different criteria. They can be sorted into three groups, namely the principle of regulatory intent (there are mostly the principles of the other disciplines; these principles determine intent, reason and purpose of the regulation), the principles of regulatory instrument (it is created by the principle of legal state; these principles represents legal dogmatic) and the principles of efficient regulation (here everything follows from the principle of economy). Thesis target on material side of problem which it differs from the other thesis on this topic. An essential partial step toward revealing the system of principles is also a definition of tax and definition of fee and also analysis what is the principle.
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Value Added Tax in International Trade in Goods
Tomíček, Milan ; Karfíková, Marie (advisor) ; Boháč, Radim (referee) ; Radvan, Michal (referee)
The dissertation is dedicated to application of value added tax to an international trade in goods while it focuses on so called intra-Community supplies between EU member states. It focuses also on the extent to which the transitional VAT system is applicable in terms of European single market. The aim of the dissertation was to map existing and possible future development of the VAT system in the area of the intra-Community supplies and its legal framework. The primarily task was to analyze relevant legislation (first Directive 2006/112/EC and Act No. 235/2004 Coll., about the value added tax, as amended) taking into account case law of Court of Justice of EU and national courts of individual EU member states, including the application of the results of analysis on specific selected transactions. A fundamental question seems to be how to prove a fulfillment of conditions for application of the VAT exemption on delivering goods to another EU member state. The condition which appears to be most risky is that the supplier is obliged to prove that the goods left the national territory, especially in a situation where the actual transport is arranged by the customer and the supplier must largely rely on the information that he receives from the customer. The position of the supplier is complicated by...
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Case Law of the Constitutional Court Relating to Taxation
Křivánek, Michal ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
The thesis deals with the decision-making practices of the Czech Constitutional Court in matters of taxation. The first chapter serves as an introduction to the topic of taxes and their different types, pays attention to the distinction between taxes, fees and other similar payments, and outlines the constitutional foundations on which taxes in broader sense may be imposed. The following section discusses the role of the Constitutional Court, mentions the types of court proceedings related to the field of taxation, and distinguishes between the court review of questions with constitutional law relevance, which the Constitutional Court examines, and of matters of ordinary law without such relevance, which are left to the general courts. The importance of the decision-making agenda of the Constitutional Court and the binding nature of its decisions for different groups of subjects and in different type situations is outlined. The third section then proceeds to analyze the important constitutional principles that are common for the field of tax law, namely the prohibition of genuine ex post facto legislation, and conversely the general permissibility of perceived retroaction, the principle of imposing taxes solely on the basis of law, and the use of the in dubio mitius principle, which is a...
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Budgetary Principles from the Point of Czech and European Laws
Horváth, Marian ; Marková, Hana (advisor) ; Boháč, Radim (referee) ; Mrkývka, Petr (referee)
This dissertation analyses the principles of budgeting in countries of the Visegrad Group (V4), primarily from the perspective of legal theory. In the introduction, the historical and logical methods are used to compare current and historical knowledge. For the sake of better orientation, the dissertation is divided into five parts with chapters and subchapters. The dissertation gives an overview and shows some opinions of international authors of professional publications and articles on both financial law and its system, and also budgetary law and its place within the system of financial law and public finance. In addition, there is also an analysis of arguments relying on distribution of budget principles as applied in the V4 countries. The principles are not avoided in professional publications addressing finance from the economic perspective or the perspective of financial law, these principles have not been sufficiently analyzed in practice, which largely ignores the need to deal with the problems arising from non-compliance with the budgetary rules.
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Subsidies and Their Legislation
Hrabánek, František ; Marková, Hana (advisor) ; Boháč, Radim (referee)
of the thesis: The thesis deals with subsidies and their legislation. The author notably analyzes the legislation of the Czech Republic regarding the administration of subsidies. The legislation of subsidies is a subject of comparison with the case law of the higher courts of the Czech Republic, especially the Supreme Administrative Court. In the first part the author puts subsidies into a wider context and compares them with the State Aid based on the European Union legislation. The author also defines the concept related to subsidies which is repayable financial assistance. The author decided for detailed description of the State Aid with focus on definitional characters of the State Aid. The legislation of the repayable financial assistance is separately analyzed and compared to the legislation of subsidies. Consequently, the subsidy is defined as a legal concept which is the essence of the whole thesis. The thesis comprehensively defines the concept of subsidy, sets down the possible types of subsidies and determines the financial flow from which subsidies are provided. Individual statements and considerations are supported by the national and foreign literature or the case law national courts. The author further defines the concept subsidy relationship as the basic relationship between the...
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Exemption of Supply of Selected Immovable Property from Value Added Tax
Sejkora, Tomáš ; Kohajda, Michael (advisor) ; Boháč, Radim (referee)
- 133 - Abstract The thesis is focused on the legal regulation on the exemption of the supply of selected immovable property from VAT without deductibility of the VAT paid at the preceding stage. The main aim of the thesis is to analyze the so called best practice in the field of VAT. This aim shall be reached by the analysis of the relevant Czech and European Union legislation governing the VAT. The thesis was created with the use of analysis, synthesis, comparative tax law and description as the methods of scientific work. The definition of the purpose of the supply of a building or of a land on which a building stands pursuant to the directive on VAT could be found as the first result of the research. The VAT legislation of the EU Member States shall be interpreted with the use of this definition and the systematic interpretative method. The second result of this thesis is the interpretation of the Czech legal terms in accordance to the EU. legislation. It is necessary to admit that the Czech legal terms in the Act on VAT originate from the Czech private law legislation but their particular meaning in the Act on VAT differs. The third result of this thesis is an assessment whether the relevant provisions of the Czech Act on VAT are in concordance with the EU legislation. The author concluded that such...
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Position of state funds in the Slovak and the Czech Republics
Horváth, Marian ; Marková, Hana (advisor) ; Boháč, Radim (referee)
The aim of the thesis is to present consistent analysis of the given topic dealing with state funds in the Slovak and the Czech Republics, emphasising their positions that directly stem from the content of the legal form that is a part of legal order of the two above mentioned states. State funds are regulated by fiscal law that is understood as a sub-branch of fiscal law within which these are defined as a corporate body established on the basis of law and they have a position of decentralised administrative units. The goal of the thesis is to clarify the analysed topic and to offer a detailed review and conclusion of the topic by means of its analysis. In the work we implemented the method of comparative analysis by means of which we were able to detect similarities and differences of the legal status or of state funds and their functioning. Key words: state funds, position of state funds, income of the fund, expenditures of the fund, conditions for granting the money for the fund, form of using the grants of the fund, fiscal law, dotation and loans.
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Legal regulation of European programs in the programming period 2014 - 2020
Kuchtová, Samanta ; Boháč, Radim (advisor) ; Marková, Hana (referee)
1 Summary This thesis deals with European programs and their legislation. Author especially characterizes the programming period 2014 - 2020 in comparison with the programming period 2007 - 2013. In the first part of the thesis the author defines the fundamental institutions of the European programs. This is especially the definition of economic, social and territorial cohesion as one of the most important policies of the European Union, as well as the definition of the programming period as a seven-year cycle, during which there is a drawing funds from the European Union. On these fundamental concepts continues to define European structural and investment funds, serving as a financial tool for drawing funds from the European Union, the operational programs and priority axes, the Czech Republic for a particular programming period determined. This is all within the context of the budgetary policy of the Czech Republic together with the definition of legislation at both national and European level. In the second part, the author approaches each program period, which the Czech republic after joining the European Union fully participated. This is the programming period 2007 - 2013 and subsequently by the current programming period 2014 - 2020. Within these cycles are given particular documents issued for a...
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Indirect Taxes Evasion
Kotrba, Karel ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
This thesis deals with an issue of indirect taxes evasion and analyzes how to fight them. The aim of this piece of work is to provide basic insight into the issue of indirect tax evasion and also to describe and evaluate some of the latest tools used in the fight against them. I have no intention to analyze the topic in detail as the possibility to do so is limited by the extent of the diploma thesis. The thesis itself is divided into three parts. In the introductory part, a term tax is defined and a system of indirect taxes is briefly described. Moreover, specific indirect taxes in the Czech Republic are defined with the respect to their legal construction and regulation. To demonstrate the importance of indirect taxes, the first chapter of the thesis covers also information about the revenue of each indirect tax for the state budget. The second chapter deals with theoretical background of the taxes evasion issue and ways of their realisation. Firstly, the term tax evasion is defined as a technical term and then it is compared to tax optimisation as described. To make the theoretical picture complete, psychological and economical aspects of the issue are mentioned as models describing factors influencing origin of tax evasions. Another part of the thesis is focused on ways of realisation of tax...
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Tax optimization of legal entities
Žák, Martin ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
1 Abstract In this master thesis I focus on the topic of tax optimization in relation to legal entities. Thus the thesis covers the topic of a tax optimization of legal entities, possibilities of international tax planning and also a tax optimization of an income of legal entities owners. I chose this topic because of a personal interest in the area of taxes, but also because of a growing up-to-dateness and recent dynamic development. Especially the area of international tax planning experiences significant changes these times. The speed, by which the situation in tax planning is being changed, is one of the reasons, why this area is not very transparent for tax payers and legal entities owners and they do not orientate here very well. I would be very glad, if this thesis contributed to a clarification of certain confusing and difficult to understand parts of the tax system and unhide possibilities for legal entities and their owners for financial savings. Last but not least I would like to join the discussion about possible revision and imperfection of the current tax system. Goal of the thesis is to analyse possibilities of tax optimization for legal entities with an overlap to possibilities of tax optimization for legal entities owners. In this sense, it is also a goal of this thesis, to find the income...
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