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Value Added Tax Refund
Mandovcová, Kateřina ; Sedláček, Milan (referee) ; Svirák, Pavel (advisor)
This thesis concerns the reimbursement of v.a.t. taxes from abroad. It also explains the basic terms in these fields and how the inner structure is divided to, which should help by getting a theoretical overview of the whole issue of v.a.t. taxes. In details, it explores and compares the new v.a.t. reimbursement system introduced in the Czech Republic with the Dutch system. Here I'm trying to find practical consequences of each change made to the system in the field of refunding v.a.t. from abroad, since it's been introduced in 01.01.2010.
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The similarity of the Member States of the European Union in the field of Excise Duties
DOLEŽÁLKOVÁ, Markéta
The diploma thesis deals with the issue of excise duties in the EU. The aim is to answer what extent the EU member states are similar in terms of these taxes. It represents a harmonization process and excise legislation binding on all Member States. The actually excise duty rates in the Member States for 2021 and selected studies that have been carried out on the examination of taxation in EU are presented. The most recent data available from 2019 are examined using discriminant analysis, which makes it possible to determine the links between the variables. It presents the factors that can affect the data and can be used to justify the similarity of EU Member States in taxation.
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Value Added Tax Refund
Mandovcová, Kateřina ; Sedláček, Milan (referee) ; Svirák, Pavel (advisor)
This thesis concerns the reimbursement of v.a.t. taxes from abroad. It also explains the basic terms in these fields and how the inner structure is divided to, which should help by getting a theoretical overview of the whole issue of v.a.t. taxes. In details, it explores and compares the new v.a.t. reimbursement system introduced in the Czech Republic with the Dutch system. Here I'm trying to find practical consequences of each change made to the system in the field of refunding v.a.t. from abroad, since it's been introduced in 01.01.2010.
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Impact of forthcoming changes in EC legislation concerning excise duty on the Czech Republic
Svěcená, Michaela ; Svátková, Slavomíra (advisor)
The aim of this work is the analysis of consequences incurred by the changes in legislation of EC in 2008, which will impact on the Czech legislation and on the subjects working with products which fall within the scope of excise duties. In connection with this topic I shortly map the development in field of excise duties and I try to show the present stiuation and the reason of the changes. In the next part of the work I analyse the proposals themselves and I compare them with the current arrangement. In the final part I evaluate the impact, which is expected in consequence of an adoption of the proposals
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