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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
The position of tax administrator in providing the national income
 Lodek, Jan ; Marková, Hana (advisor) ; Karfíková, Marie (referee) ; Šramková, Dana (referee)
The focus of this dissertation is in the area of theoretical knowledge in customs law and tax law connected with practical knowledge implemented throughout legal relations, its subjects and objects, the rights and obligations of parties in the Act on Taxes and Charges Administration and the new Tax Code as a complex concept of legal proceeding within individual branch of financial law while fulfilling the determining criterion in the system of law. I understand the term "system of law" has more meanings. The system of law is a variously formatted summary of relations between the branches of objective law and legal rules. I also take the term as a set of basic legal systems. Usually it can also be described as a system based on a set of elements connected to each other by a certain structure of relations. On the other hand the system of law symbolizes the indication of the structure of law as a normative legal framework. It then represents a greater unity but also the inner differential in law. The differential sign of dividing law into branches or sub-branches is the nature of the group of social relations which are subject to legislation. The legal system (objective law) is in every country (national law) always somehow structured. The way of matching and organizing the legal institutes into branches is...
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Carousel stores in the value added tax
 KOŠŤÁL, Lukáš
The thesis focuses on the situation when the carousel structure is misused for illegal activities, specifically fraud in the system of value added tax, and thus brings the term carousel fraud into life. The main objective of this thesis is to understand the issue of fraud on the value added tax, process and analyze the impact of carousel fraud and try to find possible solutions to reduce this fraud, or possibly eliminate it. This is a current issue of considerable importance. Its timeliness has been evident in legislative activity in recent years, and currently solved cases. The importance of the problem is eventually illustrated by the value of both the volume of VAT in the tax collection and also the amount of tax arrears arising from carousel fraud. The thesis offers a description of the general characteristics and design of carousel fraud, practical examples how the fraud is performed in practice, and information about the legislation and case law associated with the fraud as such and what the possible defense is that the managing authorities can apply in the fight against carousel VAT fraud, while the question of whether the carousel fraud can be completely eliminated is also considered.
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