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Legal aspects of financing of Cohesion Regions
Cvik, Eva Daniela ; Marková, Hana (advisor) ; Boháč, Radim (referee) ; Mrkývka, Petr (referee)
Regional policy is one of the most important activities of the European Union. The fundaments of the regional policy can be found already in the Treaty establishing the European Economic Community from 1957, in whose preamble states commit themselves to reinforce the unity of their national economies and to ensure their harmonious development by reducing differences between individual regions. Above all, the regional policy attempts to equate differences among different developed regions through financial assistance, which they obtain both from national funds as well as supra-national funds. To key goals of the Regional policy belongs the reduction of differences in average incomes, unemployment, regional development and related satisfaction of public needs. On 1st February 1995, the Agreement on the accession of the Czech Republic to the European Union became valid, and this was a fundamental impulse for the development of regional policy in relation with the possible drawing of financial means from supra-national sources. For this purpose, there was established the Ministry of Regional Development, which became the central coordinator for the use of means from the European Union. In the framework of the new program period, its position was reinforced. Thus, since 2004, the Czech Republic began...
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Budgetary allocation of taxes and its influence on municipal management
Poupě, Ondřej ; Marková, Hana (advisor) ; Boháč, Radim (referee)
The goal of this thesis is to provide reader with insight on historical development, current status and possible future development of budgetary allocation of taxes, which are allocated to budgets of municipalities, what consequences can changes in budgetary allocation of taxes have on whole country, or in another cases on single municipality. To fulfil this goal, there is at the beginning situated necessary introduction to budget and tax law. There are principles of budget law and construction of taxes described primarily. Thereinafter, there is defined municipality, rules of municipality management and described budget procedure, on which have taxes, which are income of municipal budgets according of law number 243/2000 Sb., o rozpočtovém určení daní, major impact. In next chapters are analysed taxes individually, mainly is analysed development of theirs allocation to municipal budgets from year 1993. One of those taxes is land value tax, which is because of its exclusive allocation to municipalities analysed from different angle, it is descripted, how municipalities can influence the income from this tax, which is difference from the others, because income from other taxes can not be modified by municipalities. Other taxes are income taxes and added value tax. In case of these taxes the development of...
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Value added tax evasion through chain and carousel frauds and their reflection in judical decisions
Hlinková, Denisa ; Vybíral, Roman (advisor) ; Boháč, Radim (referee)
This dissertation titled Value added tax evasion through chain and carousel frauds and their reflection in judicial decisions pursues a very actual topic. The main part of this dissertation depictss the tax evasions, primarily a description and explanation of structures of carousel and chain groups, which are participating in the tax evasions in the sphere of the value added tax most frequently. This dissertation submits also some schemes serving for better understanding operating and organization of these bussiness structures, which are taking part in these illegal activities. The next chapter focuses on the judicial decisions, mainly those of the Supreme Administrative Court of the Czech Republic and the Court of Justice of the European Union. The role of a judicial authority is inalienable in this sphere, because it helps to form a legislation, and a mandatory interpretation of an unclear or ambiguous terms, which are very often is very importanr too. Mainly, the work of the Court of Justice of the European Union is a key for the interpretation of terms of the EU law. Regarding national differences it is necessary to unify the interpretation of the EU law so much, that the functioning of the inner market of the European Union will not be endangered. In the last chapter the dissertation...
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Rights and Duties of Persons Participating in Administration of Taxes in Relation to Basic Principles of Tax Administration
Lebeda, Alan ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
The present diploma thesis is focused on the analysis and the assessment of the state of the art of legal regulations of rights and duties of the persons who participate in the administration of taxes in relation to basic principles of tax administration. The core legal regulation which is relevant for the theme under study is the tax rules that comprise a basic survey of principles applicable by the entities of the administration of taxes in practice. The tax rules is thus a main source of the findings for the enforcement of individual as well as partial rights and duties by tax payers and third persons that participate in the administration of taxes, and at the same time it determines the scope of the powers of the administrator of the tax which he administers against these. Basic principles of tax administration, together with the other legal principles which could also be applied at the administration of taxes, are main principles of the tax procedural law, for which they have significant importance in the form of constitutionally and legally regulated correctives. In contrast to the previous legal regulation contained in the Act to Administer Taxes and Charges, better systematization of principles, and consequently more effective use in contact especially of tax payers with the tax...
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Legal and Financial Aspects of the State Aids
Petr, Zbyněk ; Marková, Hana (advisor) ; Boháč, Radim (referee) ; Švarc, Zbyněk (referee)
The dissertation is devoted to the topic of "public support". In practice, however, it is possible to notice expressions like "state support" or "state aid", which are equivalents for the Czech term "public support". I explore the given concept in the international law, European and Czech legislations. Subsequently, I compare it with the laws of Poland and the Slovak Republic. The crucial part of the doctoral thesis focuses on investment aids aimed at the tool of discounts on income taxes, which is evaluated both from the perspective of legal theory and practice. Finally, I scrutinize the case law of the European and Czech courts, which represent the basis, and there is also a comparison with the historical development of the evaluation criteria for compatibility of state aids. Keywords: state aids, regional aids, investment incentives, tax allowance.
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The abuse of right in Taxes
Hoppe, Gabriela ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
Abuse of law in taxes - abstract The author has decided to choose this particular topic as it concerns her occupations as tax advisor. The doctrine of abuse of law is actually becoming more frequent not only in the tax cases decided by the Court of Justice of the European Union, by the Czech Supreme Administrative Court and lower Czech courts but also often occurs in the regular tax proceeding conducted by all levels of the Czech tax administration. The aim of the author was to analyse the doctrine and try to develop a practical instrument for decision making of common Czech taxpayers. The thesis is decided in two parts and conclusion. In the first part, the doctrine of abuse of law and related concepts as tax avoidance, tax evasion, substance-over-form rule, sham transactions and tax optimization in the Czech law theory and legislation is analysed, in second chapter the author has looked more closely into cases decided by Czech courts. In the third chapter are analysed the most important cases concerning abuse of law decided by the Court of Justice of the European Union. In second part of the thesis are commented some practical measures to avoid harmful tax planning arrangements used as in the Czech republic as abroad, including the recently adopted BEPS Action Plan of OECD which refers to tax planning...
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New administrative duties of taxpayers in the area of value added tax
Halbrštát, David ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
Resume in English Name of the thesis: New administrative duties of taxpayers in the area of value added tax Abstract: The thesis describes and analyses the new administrative duties of taxpayers in the area of value added tax. Currently exists a whole range of administrative duties in the area of value added tax. It has been written a lot about these current administrative duties in the past. Therefore, I have decided to focus on two completely new measures, which have become media phenomenon in last months, These measures are VAT control statement and electronic records of sales. However neither of these measures can be described as a Czech invention, we might find them in foreign legal regulations. Considering this fact, I could have dedicated my focus on legal regulations, which had served as s inspiration for Czech legislators and compare the model regulations from abroad with the Czech version and find potential differences. In the first and general part of the thesis, can be found answers to the questions: "What is the value added tax?", "Who are the taxable persons?" and "What are their current administrative duties in the area of the value added tax?" In the second part I have dealt with an institute of the VAT control statement. In addition to the particular provisions of the legal regulation, I...
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Analysis of the tax case law of the Supreme Administrative Court
Vildová, Iveta ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
Analysis of the tax case law of the Supreme Administrative Court This work presents the decision making of the Supreme Administrative Court in tax matters from a statistical point of view. The theoretical part describes the importance of judicial decisions in the Czech Republic and the position of the Supreme Administrative Court as the highest instance in tax matters. As the main function of the Supreme Administrative Court is mentioned the unification of the administrative courts practice. The second part works with data obtained from an online database of the Supreme Administrative Court and graphically illustrates selected issues of different tax types. The second part is divided into sections that perform ratios of decision types and results of judgements. The paper also mentions the influence of preliminary rulings executed before Court of Justice of the European Union or the severity of judgements of the Constitutional Court. The third part focuses on the concept of limitation period in tax law. At the beginning there are mentioned experts opinions on taxes, tax system and its impact on the whole economic condition of the state. Further the tax procedure is discussed and finally the issue of limitation period in Tax Code and Code of Tax and Fees Administration is analyzed. This part also...
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Financial management of funds
Dolejská, Lenka ; Marková, Hana (advisor) ; Boháč, Radim (referee)
Financial management of funds The theme of this thesis is analysis and evaluation of financial management of funds as a possible way of financing certain areas of public sector. The focus of this thesis is primarily on general conception of public funds, their legal basis, structure and characteristic. More specifically it deals with State funds in the Czech Republic and the analysis of the budget of particular fund and its income and expenses. Special attention is paid to the State Transport Infrastructure Fund. The text is structured into three main parts, which are then subdivided into chapters and subchapters. Brief definition of the theme, motivation for its selecting, main goals of the thesis and resources that have been used are mentioned in the introduction. The first part of the thesis deals with general characteristic of financial management of funds, discusses the basic concepts, definitions and structure of funds, followed by analysis of selected public funds on the state level, level of local self- governing units and on European level. The second part of the work analyses the management of State funds in the Czech Republic in detail. The introduction characterises State funds in general, their legal regulations and common elements of these funds. In further subchapters are analysed...
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"FATCA" and its projection into the Czech legal system
Vardanová, Magda ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
Resume in English Name of the thesis: "FATCA" and its projection into the Czech legal system Foreign Account Tax Compliance Act (alias FATCA), the law of the United States, is currently being much discussed topic not even in the Czech Republic, but within the European Union and also globally, as many developed countries are forced to implement its ideas due to their fear of possible sanctions from the USA. The purpose of this act is more efficient fight against the tax evasion of American taxpayers. Along with the adoption of this law the expert community has started to deal with possible issues related to its obeying by foreign entities. Czech Republic has decided to respond to this situation by concluding an intergovernmental agreement with the US government and by adoption of implementing statute to this agreement to avoid any conflicts. This diploma thesis tries to describe the actual status of the fight against tax evasion in the Czech Republic and the United States of America, but also at the international level, as well as to point out the most important definitions of FATCA and to analyze the associated issues. Next goal is the evaluation of the implementation process, which has recently happened in the Czech Republic, and the assessment of future options for cooperation in the tax evasion. The...
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