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Deduction of VAT from the point of view of Czech and Community law
Garaj, Juraj ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
Deduction of VAT from the perspective of Czech and EU law The purpose of this thesis is to analyze the relation between Czech and EU law with respect to the juridical institute of deduction of VAT, comparing these legal systems in the light of both EU and Czech case law. The thesis is composed of four chapters starting generally and continuing to more specific matters. Chapter One is divided into two parts, first characterizing VAT and its position in a tax system and second exploring reasons of VAT implementation. Chapter Two focuses on the process of tax harmonization as general phenomenon describing its stages and legal basis in the EU in order to explain process of VAT harmonization within the EU in its second part. Third part deals with the relation between Czech and EU law and analyses problem of euro conformity assessment of Czech law by the administrative organs with respect to the relevant case law. Chapter Three describes structure of VAT divided into 5 parts accordingly to its components. Taxable transactions, taxable persons, taxable amount, rates and temporal aspects are analyzed in order to better understand the mechanism of deduction of VAT and the role of EU case law in the system of EU tax law. Chapter Four deals with deduction of VAT and is divided into four parts. First part analyses the...
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Deduction of VAT from the point of view of Czech and Community law
Garaj, Juraj ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
Deduction of VAT from the perspective of Czech and EU law The purpose of this thesis is to analyze the relation between Czech and EU law with respect to the juridical institute of deduction of VAT, comparing these legal systems in the light of both EU and Czech case law. The thesis is composed of four chapters starting generally and continuing to more specific matters. Chapter One is divided into two parts, first characterizing VAT and its position in a tax system and second exploring reasons of VAT implementation. Chapter Two focuses on the process of tax harmonization as general phenomenon describing its stages and legal basis in the EU in order to explain process of VAT harmonization within the EU in its second part. Third part deals with the relation between Czech and EU law and analyses problem of euro conformity assessment of Czech law by the administrative organs with respect to the relevant case law. Chapter Three describes structure of VAT divided into 5 parts accordingly to its components. Taxable transactions, taxable persons, taxable amount, rates and temporal aspects are analyzed in order to better understand the mechanism of deduction of VAT and the role of EU case law in the system of EU tax law. Chapter Four deals with deduction of VAT and is divided into four parts. First part analyses the...
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Analysis of the development of VAT in the Czech Republic in 2004-2012 and its impact on practice
Kuchynková, Tereza ; Moravcová, Jana (advisor) ; Vítek, Leoš (referee)
The topic of this diploma thesis is to analyze the development of the VAT legislation in the Czech Republic in the years 2004 -- 2012 assessing the impact of changes in the legislation on practice. The diploma thesis is divided into four parts. The first part deals with theoretical background of the current VAT tax theory. The following part focuses on harmonization of VAT within the EU, and this part also includes insight on the Green Paper as the future of VAT setting in the EU. The third part shows the structure of the VAT before and after joining the European Union as well as the most important amendments of the Czech VAT law. The last part is devoted to practical problems associated with the changes of VAT, here is also included a review of all VAT forms. At the very end of the paper the topic of reverse charge in the construction industry is analyzed based on author's own work experience.
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Economic impacts of VAT harmonization in European Union
Ryšková, Kateřina ; Antoš, Ondřej (advisor) ; Urban, Luděk (referee)
The aim of the bachelor thesis is to analyse the economic impacts of VAT harmonization in the Member States of the European Union. The theoretical part of this work deals with tax policy in the field of indirect taxation, particularly the effects of indirect taxes from the micro- and macro perspective. Subsequently, it analyses the EU tax policy, which is largely bound primarily to indirect taxes, specifically to the most important one: value added tax. The practical part uses available macroeconomic data to deal with the very economic impacts of the VAT harmonization process on particular Member States. It will mainly be an analysis of changes in the share of VAT in GDP and an analysis of the ratio in which individual incomes from VAT go to Member States' national budgets, or how these indices change in connection with various stages of harmonization.
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Výkaznictví ve vnitrounijním obchodě
Koldcsiterová, Lucie ; Sato, Alexej (advisor)
Diplomová práce "Výkaznictví DPH ve vnitrounijním obchodě" poskytuje ucelený přehled problematiky DPH v rámci Evropské unie. Zahrnuje harmonizační proces DPH v EU, právní úpravu DPH se zaměřením na vnitrounijní výměnu a výši sazeb DPH v jednotlivých členských státech EU. Práce je doplněna praktickými příklady z vnitrounijního obchodu, které usnadňují orientaci v systému DPH.
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History and perspectives of the VAT in the Europe
Sládková, Tereza ; Kubátová, Květa (advisor) ; Láchová, Lenka (referee)
Value added tax is the tax of great relevance, it is the universal tax levied on general production. In practice people meet this tax very often a its theoretical knowledge is important. The VAT ranks among indirect taxes, of which the harmonization is most expanded and essential for formation of the united European market. The goal of the thesis is to give the overview of history, present and perspectives of the VAT in Europe. This thesis deals with the theory and function principles of the VAT. The first chapter refers to historic evolution of the VAT, arguments and process of introducing of this tax in Europe. Characteristics of inderect and general taxes are mentioned and the system of the VAT in Czech Republic is described in detail. The second chapter discusses the VAT harmonization, the tax competition, coordination and legislation in this branch. The third chapter examines the evolution of the VAT in European countries in recent years, concretely the evolution of the VAT revenue, the evolution of the VAT rates and differences in the base among countries in the EU.
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