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Permanent Establishment from the Perspective of Judicature of the European Court of Justice
Svoboda, Václav ; Novotný, Petr (advisor) ; Vybíral, Roman (referee)
106 Permanent Establishment from the Perspective of Judicature of the European Court of JusticeAbstract This thesis treats rulings of the EUCJ in the area of direct taxation. It describes the substance of the term permanent establishment as described in documents of the OECD, because the permanent establishment is mainly not regulated by the EU legal provisions regardless whether primary or secondary. Further, the thesis deals with EU jurisdiction within the scope of direct taxation and scrutinizes fundamental principles, based on which the EU deduces its jurisdiction, even though the jurisdiction should remain in the hands of the member states. Subsequently, the thesis pays attention to the EUCJ as an institution, it describes important principles governing the procedures before the EUCJ and impact of activity of this institution as negative legislator. In this regard, it is not the aim of this thesis to describe the institutionary footing of this organ. The thesis treats mainly the procedural activity, origin of its jurisdiction in the area of direct taxation and practical problem connected with th e activity of the EUCJ. Finally, it outlines the most important issues ensuing from the EUCJ decision- making. As next, the text deals with the structure of an EUCJ decision. The purpose of this is to make...
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Permanent Establishment from the Perspective of Judicature of the European Court of Justice
Svoboda, Václav ; Novotný, Petr (advisor) ; Vybíral, Roman (referee)
106 Permanent Establishment from the Perspective of Judicature of the European Court of JusticeAbstract This thesis treats rulings of the EUCJ in the area of direct taxation. It describes the substance of the term permanent establishment as described in documents of the OECD, because the permanent establishment is mainly not regulated by the EU legal provisions regardless whether primary or secondary. Further, the thesis deals with EU jurisdiction within the scope of direct taxation and scrutinizes fundamental principles, based on which the EU deduces its jurisdiction, even though the jurisdiction should remain in the hands of the member states. Subsequently, the thesis pays attention to the EUCJ as an institution, it describes important principles governing the procedures before the EUCJ and impact of activity of this institution as negative legislator. In this regard, it is not the aim of this thesis to describe the institutionary footing of this organ. The thesis treats mainly the procedural activity, origin of its jurisdiction in the area of direct taxation and practical problem connected with th e activity of the EUCJ. Finally, it outlines the most important issues ensuing from the EUCJ decision- making. As next, the text deals with the structure of an EUCJ decision. The purpose of this is to make...
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Citizens on Taxation - June 2011
Červenka, Jan
According to June survey of the Public Opinion Research Centre, only 21% of Czechs understands our taxation system. 41% of Czech public sees direct taxation of income as a more correct principle, 26% prefer taxation of consumption, and 33% are undecided on this matter. 70% of citizens approves progressive tax on income, 21% oppose it. Only 19% of public supports proposed change of VAT rates, 65% disagree.
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Analysis of election programs of political parties in 2010 in the field of direct taxation
Čondlová, Dagmar ; Vančurová, Alena (advisor) ; Finardi, Savina (referee)
The purpose of my bachelor's degree work has been evaluation of chosen electioneering programs of political parties. From separate programs information were used, according to which income range and tax yield of individuals as well as corporations has been calculated to meet this objective. This analysis has showed that KSCM and ODS would bring the most as for taxation of individuals and corporations. There were the biggest differences evident among programs for high income tax payers on income tax from dependent work. In case of corporations, companies have earned the highest net profit according to the electioneering programs of ODS.
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