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HARMONIZATION OF TAXATION OF CORPORATIONS IN THE EU
Skalická, Hana ; Sadovský, Zdeněk (advisor)
After accession to the European Union, tax issues acquired and are still acquiring an entirely new character. A new legal environment is forming both in the Czech Republic and in the European Union. Until now, only indirect taxes have been harmonised, with direct taxes having remained in the domain of each member state. However, we are now feeling pressure to harmonise this area as well. Cases concerning value added tax belong to those that are now most often being resolved in front of the European Court of Justice in Luxembourg. Cases regarding direct taxes are also becoming increasingly important. Will direct taxes be harmonized to the same extent as indirect taxes have? When potential investor is considering his investment into a company, he needs to match comparable figures. Definitely, one of the most important criterions is the amount of profit after taxation followed by payout of dividends. If there are different ways of taxation of corporations in various EU Member States, then there would be no possibility to compare corporations placed in various EU Member States objectively. Therefore, the aim of this thesis is, based on the research in the whole EU regarding taxation of corporations, to suggest a method how to harmonize taxation of corporations, which now prevents companies from trading in a single EU market, and also to minimize corporation’s costs of fulfilment of tax administration requirements of each Member State. This aim has been achieved through the following partial aims: .. An analysis of taxation of corporations in each of all 27 EU Member States, .. An analysis of proposals of the European Commission regarding harmonisation of taxation of companies, .. Suggestion of own method of harmonization of taxation of corporations in the EU. In conclusion, there are emphasized the contributions of this thesis to the science, to the practice and to education.
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International cooperation in tax administration
Čermáková, Žofie ; Kotáb, Petr (advisor) ; Sejkora, Tomáš (referee)
International cooperation in tax administration Abstract This diploma thesis is about international cooperation in tax administration. Due to the globalization process which makes it possible for taxpayers to run economic activities from around the world became the topic of international cooperation in tax administration a very topical issue. Although we can date the beginning of this cooperation to middle ages, the biggest steps forward were made in the last decades. Main players on the field of administrative cooperation regarding taxes are besides individual states international, intergovernmental institutions such as OECD, UN and naturally European Union. All of these players release legal texts which regulate international cooperation in tax administration. Most relevant legal regulations on the international level are bilateral Double Tax Treaties which set the foundation of international cooperation in between states. Another important document is multilateral Convention on Mutual Administrative Assistance in Tax Matters with 146 participating jurisdictions. Last documents that are impossible to omit are the OECDs and UNs Model Double Taxation Conventions which are well used by states when negotiating the contents of already mentioned Double Tax Treaties. The main European Union's legal regulation...
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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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Securing orders in theory and practice of the financial government and administrative courts
Vondráková, Michala ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
Securing orders in theory and practice of the financial government and administrative courts Abstract This work explains the institute of securing order, as defined in Act n. 280/2009, Coll., tax code. The aim of this thesis is to analyze how the securing orders were used by the Financial government and consequently judged by the Supreme Administrative Court of the Czech Republic. The first part of the work in concerned with the theory of securing orders, meaning their function, the way they are used and conditions for use as well as their termination. In this part, there are also the statistics of their use issued by the Financial government. This part of the work is based on commentaries of the Tax Code by Baxa and Kaniová, and Lichnovský, also a new publication by Vladimír Balcar and articles by experts on this topic from the ranks of tax advisors, Tomáš Hajdušek and Jan Rambousek. The second part of the work contains a description of five court decisions that prove that the institute is neither negative nor positive by itself, but it depends on its use by the Financial government. As an illustration, I chose cases that either confirm or reverse the securing orders. Specifically, in the second part I describe the following cases: the case of Českomoravská olejářská komanditní společnost (4 Afs 22/2015-...
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Hedge commands
Šedová, Kristýna ; Vybíral, Roman (advisor) ; Boháč, Radim (referee)
1 Abstract Hedge commands The diploma thesis focuses on the hedge commands with a purpose to evaluate whether this tool is necessary for efficient tax administration or it is an institute which excessively and disproportionately infringes fundamental rights of tax entities protected by the Constitution. The thesis introduces chosen fundamental principles of the tax administration which may be applied in the tax security proceedings. Next, some relevant regulations of the Tax Code are summarized with emphasis on tax proceedings and some institutes of the tax payment followed by the legislation of a hedge command including procedural impacts and possible legislative amendments. The principal subject matter of the thesis is a study of selected interpretative problems of hedge command with respect to the case law of administrative courts and to the practice of the tax administration. These problems are namely its legal nature, necessary preconditions to its issuance, its liquidation character and procedural matters. The analysis made serves as a basis for the final part which deals with possibilities of defense against a hedge command in tax security, judicial and execution procedure which is completed by the inquiries of the ombudsman. Hedge command gives the authority to a tax administrator to secure the tax...
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Selected procedures at tax administration
Hanák, Radim ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
1 Selected procedures at tax administration Abstract Subject of my work is revolving around part of the tax administration process which every tax payer on the territory of Czech Republic needs to undergo in order to verify, whether he/she/it has fullfiled all lawful tax-related responsibilities and provided tax administrators with complete declaration of assets, that are subjected to taxation. Tax administrator is entitled, in relation to it's authority, to assess a tax. Pursuing these aims, tax administrator is authorised with powers in the area of tax investigation and is also authorised to initialize complete tax return examination process, even before tax is assessed. At the same time these processess are intertwined into certain extent. Focus of my work is to provide thorough analysis of these institutions either per se or in their mutual context and interconnection, while trying to maintain high level of emphasis on control procedures. Legal regulation is analysed in the scope of it's evolution, in the context of legal regulation of European union and, in the scope of administrative practice and especially in the scope of concrete verdicts of administrative courts. Aim of my work is to highlight potential risks that tax-payer could face through these procedures come into practice, and also to point...
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Chosen Activities Relating to Tax Administration
Schwarzová, Lucie ; Vybíral, Roman (advisor) ; Karfíková, Marie (referee)
Chosen Activities Relating to Tax Administration The subject-matter of this thesis is legislation of activities relating to tax administration, specifically mostly tax inspection and procedure to remove doubt. On 1st January 2011 the tax code took legal effect and it regulates these activities in more details than it was in the administration of taxes act. The goal of this diploma thesis was to describe and analyze current legislation of these institutes, to mention the reasons of creation of this regulation, to point out the gaps which appear in tax code and to suggest their possible solutions. This thesis also deals with jurisprudence, both older but still usable and newer gradually occurring jurisprudence regarding new tax code. The first chapter deals with the tax administration in general. It describes the historical development of tax administration, focuses on the scope and purpose of the tax administration and then analyzes fundamental principles of tax administration. The tax administrator and persons participating in tax procedure have to respect these principles during activities relating to tax administration, too. The second chapter deals with activities relating to tax administration. First, the terms of proceedings, activities and acts are defined then I focused on common features of...
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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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Time limits in tax administration
Alexa, Karel ; Marková, Hana (advisor) ; Novotný, Petr (referee) ; Karfík, Zdeněk (referee)
Time limits in tax administration Time limits have an irreplaceable role in law. They are of a crucial importance especially in situations where a certain act (exercise of a right or a fulfillment of obligation) is limited by time so that after a certain time expiration it is possible to state that such an act was not performed and thus to draw legal consequences hereof. The main purpose of a time limit is the demarcation of the state of uncertainty as to whether the act will be performed or not and thus to determine either the legal consequence of the performance of the act or the consequences of the default of time. It is clear that the tax proceedings legislation also needs its time limits. Quite frequently it is necessary to set a certain time period for the performance of an act. This time period is set by a time limit. Otherwise it would be only possible to state that an act has already been performed or not yet been performed. It would however not be possible to state that the act was supposed to be performed, i.e. if a person who could have acted or was supposed to act, in fact did not act, the whole process of administration of taxes would come to a deadlock. The aim of this thesis is, firstly, to generally analyze the concept of time limits. The legal sciences deal with the general...
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