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The Case of Law in the Field of Value Added Tax and its Impact on Legislation
Havlíková, Barbora ; Toman, Petr (advisor) ; Zídková, Hana (referee)
Harmonization of tax systems of the European Union member states has been going on since 1950s. This trend is followed to this day in order to achieve one of the primary objectives of the European Union, single domestic market. The harmonization of tax systems allows free movement of capital, goods, and services. Value added tax is harmonized through the EU Directives that have unified tax object, tax base and partly tax rates. The Court of Justice of the European Union also plays a vital role in the harmonization, because the European case law complements the interpretation of the directives and creates a comprehensive impact throughout the harmonization. This thesis analyses the judgments of the Court of Justice of the European Union, which have been implemented in the VAT Act, and examines at the same time impact of the implementation. The first implementation took place in the amendment of the VAT Act in 2006. The biggest changes occurred in the amendment of the VAT Act in 2012 and it was mainly in the realm of the conditions for exemption from VAT without deduction and the possibility of claiming a deduction. Finally, time frame of the implementation was also researched, judging from the outcomes of the research, one can say that the Czech Republic responds quite flexibly to the publication of the European case of law and the implementation takes place shortly following verdict of The Court of Justice of the European Union.
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The implementation of the reverse-charge mechanism on selected goods
Pinďák, Adam ; Zídková, Hana (advisor) ; Čejková, Eliška (referee)
This thesis is focused on the implementation of the reverse charge mechanism on supplies of electricity and gas, which was imposed on these goods on 1st February 2016. The main aim of the thesis is to determine whether carousel frauds in our territory disappeared after the introduction of the reverse charge mechanism and to attempt to estimate the amount of tax evasion before the implementation. The other topics in the thesis include a description of principles of carousel frauds and measures adopted in order to eliminate them as well as an evaluation of the contemporary level of implementation of this mechanism in the Czech Republic and other EU countries. The analysis of foreign trade statistics has indicated a significant decrease in these figures as a consequence of a possible elimination of related carousel frauds. The estimation of the amount of tax evasion in the period of six months before the implementation achieved 1.05 billion CZK.
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Taxation of entrepreneurship on the internet
Bicanová, Soňa ; Zídková, Hana (advisor) ; Čejková, Eliška (referee)
This master thesis looks into the way of the taxation of people earning money on the internet via YouTube. Taking videos and subsequent publishing on YouTube channel is becoming increasingly popular not only among the huge number of spectators and youtubers but also among companies that see how influential and powerful youtubers are and cooperate with them. Many Czech youtubers have above-average income which is usually from three sources: directly from YouTube (more precisely from Google) from AdSense account, from sales of promotional materials (merchandising) and also from product placement. The outcome of this master thesis is the application of the tax laws - personal income tax law and value added tax law - to the situation of youtubers, determination youtubers´ lack of knowledge of taxation and creation of a model example, which describes the process of taxation of entities doing business on the internet from registration through periodical filing to the deregistration.
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Cooperation in combating tax administrators tax evasion in VAT
Papřoková, Veronika ; Zídková, Hana (advisor) ; Toman, Petr (referee)
The thesis deals with individual measures of administrative cooperation of tax authorities to combat tax evasion on VAT, which is at present used in European Union. The most common administrative measures may include exchange of information on request or without prior request, electronic database VIES, multilateral controls and decentralized network Eurofisc. The main objective is summary of individual measures with an emphasis on administrative cooperation and effectiveness evaluation in combating tax evasion. Part of the work is devoted to types of tax evasion and policy instruments which are put into practice against them in the Czech Republic.
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The world of Post BEPS transfer pricing
Sadilová, Michaela ; Frýzek, Libor (advisor) ; Zídková, Hana (referee)
The aim of this diploma thesis is to analyze impacts of BEPS including Country-by-Country reporting on the business field and on the tax administration. The theoretical part describes the importance of the initiative of BEPS transfer pricing including its the updated package, Action 8-10. Next part describes and compares the actual transfer pricing regulations in the countries of Visegrad 4 and in Germany. The last part of the diploma thesis analyzes the current transfer pricing situations and the cases of multinational corporation such as Google and Starbucks and it is followed by chaptures analyzing possible advantages and disadvantages that will arise from the new statement of CBCR.
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The reverse charge procedure and its future
Šťastná, Aneta ; Toman, Petr (advisor) ; Zídková, Hana (referee)
The subject of this thesis is particularly the issue of domestic reverse charge procedure as a tool in the fight against tax evasion on value added tax (VAT) and its planned expansion. The reverse charge is not the only tool in the fight against evasion of VAT in the Czech Republic. The thesis therefore analyzed and used other tools. These instruments are inspection report, institute an unreliable payer, liability for unpaid VAT and EET. In conclusion, there is the comparison of individual instruments.
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VAT ledger statement
Křempek, Vojtěch ; Zídková, Hana (advisor) ; Tecl, Jan (referee)
This thesis deals with the VAT ledger statement. The main objective is to quantify company's costs caused by the implementation and operation of the VAT ledger statement. Other goals are to compare these costs according to the size of taxpayers and to map practical problems associated with the process of completing the statement. The first part explains the system of carousel fraud and outlines possible ways to fight it. It also provides the basic information on the statement. The second part focuses on the main issues caused by this newly established institute of VAT ledger statement. In the third chapter there are quantified establishing and ongoing costs associated with the VAT ledger statement.
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Taxation of the fixed establishment in the area of value added tax
Pavlíček, Ondřej ; Toman, Petr (advisor) ; Zídková, Hana (referee)
The master´s thesis deals with the value added tax in the area of fixed establishment. The thesis is divided into two main parts. The first part of the thesis defines the concept of fixed establishment and key EU legislations by which fixed establishments are governed. I investigate practical aspects and problems created by fixed establishment. The second part of the thesis includes a complex analysis of the actual judgments of the European Court of Justice, and their treatment of issues arising from the relationship between fixed establishment and their head office. The thesis shows the difficulties within application of VAT on intercompany transactions in cases where the fixed establishment is a member of the group for the purposes of value added tax.
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