National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Value added tax in health care
Melicharová, Eva ; Zídková, Hana (advisor) ; Kramata, Jakub (referee)
The aim of this diploma thesis is to practically analyse the application of a value added tax in healthcare services. The thesis focuses on a correct identification of the output tax in healthcare services. Since an accountant or a tax adviser can carry out this identification only in a cooperation with a doctor, the text is accompanied by summary tables for healthcare workers. The first chapter focuses on basic aspects of economy in a healthcare sector. The second chapter analyses related Czech and European legislations. The third chapter explains the correct identification of VAT in selected healthcare services. The last chapter analyses VAT in questionable healthcare services - medical reports based on german tax office interpretations.
Enactment of the health sector in the new Civil code and comparison with the Civil services law
JANOŠŤÁKOVÁ, Iveta
Numerous separate legal norms dealing with the individual spheres of everyday life exist in the Czech Republic at present; some acts mutually overleap and complement one another. Provision of healthcare and healthcare services is regulated by numerous international and national regulations in compliance with adherence to the basic human rights. The healthcare law issues are particularly dealt with by Act No. 372/2011 Col. on healthcare services and the conditions of their prevision, which became effective on 1 April 2012 and substituted Act No. 20/1966 Col. on people health care. Acceptance of the Healthcare Service Act completed the post-revolution changes in healthcare. The Act represents a relatively comprehensive system of rules, among others it regulates the rights and obligations of patients, healthcare providers and healthcare staff in provision of healthcare services. Recodification of the private law was completed in 2012. Act No. 89/2012 Col., the Civil Code was passed within that. It became effective on 1 January. This thesis is divided into five chapters including the conclusion. The first chapter tries to outline the development of the legal norms in healthcare and social sphere in our country. The development of the social-healthcare policy of the state from the late 19th century was later slowed down by the world economy crisis, the Second World War and the consequent normalization. The second chapter gives a brief introduction in the healthcare issues and is divided into several subchapters. It defines the basic terms health and disease. It specifies the individual models of human approach to health, the structure of the Czech healthcare; a part of the chapter deals with the physician-patient relation, particularly with its modification from the paternalistic approach of a physician to a patient to the partnership relation, in which a physician and a patient become equal partners. The third chapter introduces the international and national regulations forming a part of the current healthcare legislation. This legal norm expresses the willingness of the society not only in the Czech Republic to protect the basic values of a human being in healthcare provision. The fourth part of the thesis focuses in detail on selected spheres of provision of healthcare and healthcare services under the effectiveness of Act No. 372/2011 Col. on Healthcare Services and the newly passed Act No. 89/2012 Col., the Civil Code. The new regulation introduces a new type of contractual relation, a contract of healthcare, which should regulate the legal mode of the healthcare provision, including the position of a healthcare provider and a patient in healthcare provision. It also includes a complex regulation of intervention into natural person's integrity and the necessity of his/her agreement with such an intervention. This part of the thesis examines the relation between the Healthcare Service Act and the new Civil Code. The aim of the thesis was to map the previous and the new healthcare legislations and to specify the basic differences in the legal norms, and to assess the consequences of the changes in the regulations for a patient upon comparison of both the legal norms. This thesis is a theoretical one, based on detailed studying and on a content analysis of particularly regulations, specialized literature and further available sources. The conclusion, i.e. the fifth chapter summarizes selected problems of provision of healthcare and healthcare services. The new civil code is based on the requirements of the modern society and provides much higher improvement of patient rights. This levels the legal positions of both the involved subjects, the physician and the patient. Healthcare provision is however primarily regulated by the Act on Healthcare Service Provision and the Conditions of their Provision, namely in more detail than by the new Civil Code, which is in the subsidiarity relation to the special regulation.

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