|
|
Tax control
Skálová, Eva ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
The subject of this diploma thesis is the tax control which can be classified to the financial law sector. The aim of the thesis is a basic description and introduction to the tax control. During writing my diploma thesis I used legal regulation from several legal branches to clarify the tax control and I considered them in the (mutual) context related to the topic of the tax control. For the comprehensive solution of the tax control issue it was also necessary to apply related judicial decisions and literature. I described the findings concerning the tax control in the diploma thesis by using the description and subsequently I deduced certain conclusions by using the deduction method. I also dealt with ambiguous issues of the tax control which I tried to clarify and take legal opinion on them and imply possible de lege ferendae changes. The diploma thesis consists of the introduction where the subject and the aim of the diploma thesis are introduced. The subject of the following chapters is the general part of the tax control, particular stages of the tax control, consequences of the tax control and means of rights protection. The last part of the diploma thesis devotes to the conclusion, including a summary of the diploma thesis and proposed de lege ferendae changes. The above mentioned diploma...
|
|
|
Employee benefits from accounting and tax perspective
Johansenová, Ann-Katie ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
The thesis focuses on the accounting and tax perspective of employee benefits. The opening section of the work contains basic definitions of terms related to renumeration of employees and describes legal regulations of benefits especially within the Labour Code and Act on Income Tax. The part dedicated to tax solution of employee benefits examines possibilities of tax optimization for employees and employers. Further it includes also an analysis of judicial decisions of the Supreme Administrative Court related to tax disputes between the tax authorities and employers. The final part focuses on comparison of financial reporting according to the International Accounting Standards specifically IAS 19 and Czech accounting legislation.
|
|
|
Analysis of selected judicial decisions in the field of landscape character
Honzová, Markéta
The paper deals with analysis of selected judicial decisions in the field of landscape character and its legal aspects. Special attention has been paid to decisions of Supreme Administrative Court which significantly affect the application of law. Landscape character is subject of litigation quite often, especially because of absence of implementing decree to protect landscape and broad definition of the term in relevant legislation. Analyzed decisions relate mainly to possibility of using expert opinions for landscape character assessment, as well as the absence of implementing decree, evaluation of economics benefits of intentions, statement of nature protection authority in construction proceedings etc.
|
|
|
Judicial decisions in the area of accountancy
Kratochvílová, Monika ; Pelák, Jiří (advisor) ; Valášková, Mariana (referee)
The present diploma thesis focuses on the judicial decisions resolved in administrative judiciary. The first part of the thesis describes the role of general practice of the court in the Czech republic and the types of its legal liability. Then, the thesis concentrates on the administrative judiciary and its legal liability. The second and the third chapter deal with individual judicial decisions that were selected from the areas of foreign currency and accrued assets and accrued liabilities.
|
guest ::
