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Time Limit for Tax Assessment
Alexa, Karel ; Marková, Hana (referee) ; Boháč, Radim (referee)
Time Limit for Tax Assessment The thesis deals with the time limit for tax assessment as it is regulated especially in the Tax Procedure Code (Act No. 280/2009 Coll.). The time limit for tax assessment represents a period of time during which it is possible to assess the tax. This time limit thus creates a time frame of the whole tax administration because tax decision is its aim, and in the case in which tax cannot be assessed there is no reason to proceed with any tax administration. Its main purpose consists in the establishment of certainty providing that after the lapse of the period of time, rights and duties relating to substantive tax law cannot be changed. The thesis is composed of two basic chapters. Chapter One is introductory and describes the phenomenon of time limits. It is subdivided into three parts. Part One focuses on the concept and categories of time limits. Part Two explains general aspects of the time limit for tax assessment. Part Three deals with the calculation of time limits. Chapter Two focuses on legal regulation of the time limit for tax assessment. Chapter Two is divided in ten parts. Part One defines the beginning of the time limit for tax assessment. Part Two looks at the extension of the time limit for tax assessment. Part Three deals with the interruption of time...
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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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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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Time Limit for Tax Assessment
Alexa, Karel ; Marková, Hana (referee) ; Boháč, Radim (referee)
Time Limit for Tax Assessment The thesis deals with the time limit for tax assessment as it is regulated especially in the Tax Procedure Code (Act No. 280/2009 Coll.). The time limit for tax assessment represents a period of time during which it is possible to assess the tax. This time limit thus creates a time frame of the whole tax administration because tax decision is its aim, and in the case in which tax cannot be assessed there is no reason to proceed with any tax administration. Its main purpose consists in the establishment of certainty providing that after the lapse of the period of time, rights and duties relating to substantive tax law cannot be changed. The thesis is composed of two basic chapters. Chapter One is introductory and describes the phenomenon of time limits. It is subdivided into three parts. Part One focuses on the concept and categories of time limits. Part Two explains general aspects of the time limit for tax assessment. Part Three deals with the calculation of time limits. Chapter Two focuses on legal regulation of the time limit for tax assessment. Chapter Two is divided in ten parts. Part One defines the beginning of the time limit for tax assessment. Part Two looks at the extension of the time limit for tax assessment. Part Three deals with the interruption of time...
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Changes in tax administration in relation to the adoption of the Tax Procedure Code
Vrbová, Lenka ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
75 Abstract - Changes in tax administration in relation to the adoption of the Tax Procedure Code For my diploma thesis I have chosen the topic which I consider as very actual currently and therefore it needs attention. The purpose of my thesis named "Changes in tax administration in relation to the adoption of the Tax Procedure Code" is to analyze the selected issues of Act no. 337/1992 Sb., about administration of taxes and fees (hereinafter the ZSDP) and refers to judgments of the Supreme Administrative Court and the Constitutional Court of the Czech Republic and then compares these problematic issues with Act no. 280/2009 Sb., Tax Procedure Code, which is going to come into force on 1. January 2011. The topic I am interested in is very huge, so I do not deal with all changes in tax administration that Tax Procedure Code provides. My thesis focuses only on those areas of tax administration, which are essential for the process of tax administrators and for negotiation of taxpayers. In particular, I focus on those areas of legislation in which Tax Procedure Code establishes the rights and responsibilities that were previously inferred only from the case of the Czech court. My thesis is formally composed of five chapters, these chapters are divided into subchapters and sections. The structure is organized...
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Tax control in accounting and legal context
Vrbová, Lenka ; Jirásková, Simona (advisor) ; Molín, Jan (referee)
The bachelor thesis gives a handle for the purpose of a tax control issues unconventionally, by combining the two perspectives, law and accounting. It defines the basic concepts, which are tax administration, tax administrator, tax control. Tax control is characterized from the perspective of law, it's initiation, progress and termination. It also deals with the rights and obligations of the taxpayer and the tax administrator, which are imposed to them for the purpose of tax control by the Tax Procedure Code. The work focuses on selected accounting areas that tax administrator most scans. Ordering these selected areas within the chapter respects the process of transformation of the accounting profit before tax at the corporate tax base. At the end there are connected the selected findings from the published financial controls Czech tax administration.
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The Tax auditing in the Tax procedure Code
Kretková, Lucie ; Čapek, Jan (advisor) ; Vančurová, Alena (referee)
The aim of this Bachelor thesis is to identify differences in the process of tax legislation in Act No. 280/2009 Coll., adjusting the tax code has no effect against Act No. 337/1992 Coll. on the administration of taxes and fees. I evaluate differences identified in terms of protecting rights of taxpayers and ensuring the effectiveness of tax auditing on the part of tax administrator. The thesis analyzes developments and problem areas of the tax auditing active in 1993 -- 2010. Subsequently, it analyzes and compares area of the tax search both by individual institutions of tax auditing. Then the thesis explains the sense of specialized tax examination and the specifics of the tax auditing for lawyer and tax adviser. Finally, the bachelor thesis focuses on the provision, without them it would be probably impossible to carry out tax auditing.
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