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Case-law for Missing VAT in Carousel Frauds
Procházka, Vojtěch ; ČR), (Odvolací finanční ředitelství (referee) ; Brychta, Karel (advisor)
The Master‘s thesis deals with the issue of missing VAT in carousel frauds in case-law of the Court of Justice of the European Union and the Supreme Administrative Court of the Czech Republic. Partial issues are identification of missing VAT and subjects in fraudulant supply chain whose right to deduct input VAT can be denied along with question of sanctional or reparational character of denial of right to deduct input VAT. The thesis contains recommended procedure for tax payers to minimize risks related to deduction of VAT.
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Value Added Tax in a Construction Company
KORITAROVÁ, Viktorie
This diploma thesis touches on value added tax in construction companies with the purpose of summarizing and clarifying basic accounting procedures in such establishments. This includes identifying possible tax evasion based on common practices and court decisions. The text mentions specific accounting examples which were encountered during the research. The individual cases are thoroughly analyzed using various resources ranging from invoices to the submissions to Financial Administration. Additionally, this thesis gives details of specific accounting programmes that highlight the technical problematics of VAT accounting. The conclusion paragraph reviews the particular possibilities of tax evasion from three different perspectives: the construction companies, the accountants and the tax administrators. There is subjective opinion of author wroten. Finally, carousel frauds are explained due to them being a very current discussed topic.
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Value Adedd Tax Optimization in a Selected Company
HEŘTOVÁ, Aneta
The diploma thesis deals with the value added tax in the company. An important area in the company is the optimization of value added tax, leading to a legal reduction of its tax liability. Tax optimization is the main aim of this thesis. The effort is to approach the issue of this tax with an insight into the activities connected with it directly to the selected organization. This organization is a South Bohemian company whose main activity is production for the processing industry. The thesis focuses on record keeping of invoices, associated with this tax. Further, the study describes the tax codes, which are an integral part of compiling tax statements. The issues of customs and exchange rates are also not forgotten. At the end of the thesis, there is an analysis of these tax statements and proposals aimed at optimizing the value added tax. The last chapter of the thesis is devoted to carousel frauds, which are among the most sophisticated tax frauds in the VAT field.
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Karuselové podvody a návrh jejich řešení
Schäfer, Radim
Schäfer, R. Carousel's frauds and the suggestion for their solution. Bachelor thesis. Brno: Mendel University in Brno, 2015. Bachelor thesis follows up issues of carou-sel's frauds focused on VAT. In the theoretical part is at first described the theory of taxes and harmonization of VAT. Then is focused on another possible ways of tax evasion. There are also described paragraphs to suppress VAT evasion. In the next part is in detail shown carousel's fraud with analysis and there is also defined tax evasion.The practical part describes tools used against carousel's frauds and then are suggested new ones.These new solutions tend to elimination of carousel's frauds in European Union.
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Case-law for Missing VAT in Carousel Frauds
Procházka, Vojtěch ; ČR), (Odvolací finanční ředitelství (referee) ; Brychta, Karel (advisor)
The Master‘s thesis deals with the issue of missing VAT in carousel frauds in case-law of the Court of Justice of the European Union and the Supreme Administrative Court of the Czech Republic. Partial issues are identification of missing VAT and subjects in fraudulant supply chain whose right to deduct input VAT can be denied along with question of sanctional or reparational character of denial of right to deduct input VAT. The thesis contains recommended procedure for tax payers to minimize risks related to deduction of VAT.
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Dopady kontrolního hlášení na obchodní firmy
Dostálová, Iveta
The bachelor thesis deals with the impact of introducing VAT control statement on business companies. The first part of the thesis presents the basic theoretical apparatus on VAT control statement, including sanctions for breaching of obligations, expected impacts and changes in the law. In the next part of the thesis the impacts on specific legal persons from the South Moravian Region are mapped. There are assessed costs related to the implementation and processing of control statements, administrative costs and communication with the tax offices. For each company recommendations are deducted, which can help to make the control statement easier to process.
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Podvody na všeobecné spotřební dani u pohonných hmot
Semerád, Pavel
The dissertation deals with value added tax fraud on the fuel market in the Czech Republic. This commodity is used in carousel fraud. In the chains of taxpayers there are missing traders who fail to meet their tax obligations. Their business strategy is based on quick sales at unusually low prices which do not allow honest parties to compete. Therefore, the Czech Republic in the year 2010 asked the European Commission about the possibility of introducing a reverse charge for fuel. The request was rejected. The aim of the dissertation is to create a methodological tool for the early identification of potential tax fraud on value added tax. Another goal is to propose solutions that can effectively help reduce fraud on a selected commodity market. The theoretical part presents the approaches of authors dealing with economic crime, judicature of courts and expert reports. On the basis of this knowledge an area in which it is possible to propose solutions to the problem was defined. The goals are met in several stages. First, by analysing market various entities involved in fuel trading are characterized. Information about trading practices is derived from interviews and a survey carried out on a sample of distributors and petrol station operators. The last stage is collection of information about available prices which are further processed. On the basis of the results obtained risk characteristics of potential tax fraudsters are given. After evaluation of price databases a methodology was created that allows determining the usual price and measuring risk zones. As the introduction of the methodology is related to legislative changes, these changes are subsequently defined. Finally, recommendations are formulated for effective use of the methodology as a tool to reduce tax fraud.
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The procedures for the reduction of tax evasion in the field of value added tax
ČÍŽEK, Martin
This dissertation is dedicated to tax fraud in the area of VAT (Value Added Tax). First of all, VAT terms are primarily defined according to current VAT law and also with respect to the harmonization of this tax in the European Union. The next section focuses on the VAT authority and individual constituents which contribute to the tax authority, as well as compliance with its requirements. The main part of the dissertation is dedicated to the forms of tax evasion most frequently practiced in the Czech Republic. The most widespread tax fraud, carousel fraud, is explained and described with the help of diagrams in a separate section. This matter is followed by the issue of the ways in which tax fraud is being prevented, the means of which are examined individually. The process of VAT collections in the federal budget is analyzed, as is the growth of VAT in connection with that of the GNP, in the second half of the dissertation. Subsequently, there is an analysis of the growth of VAT due to higher tax rates, and as a result of the introduction of more efficient tax collection procedures for added value and the implementation of different measures against tax fraud. The analyses are followed by potential procedures and remarks which could lead to a further reduction of criminal activity in this tax area.
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Liability for value added tax
LACINOVÁ, Anita
In my diploma thesis I dealt with the institute of liability for value added tax. It is a relatively new device in a fight against the tax evasion, which has been added to Czech legislation due to European directive on VAT. One of the biggest problems in the fight against tax evasion are carousel frauds
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Karuselové podvody a návrh jejich řešení
Schäfer, Radim
Schäfer, R. Carousel's frauds and the suggestion for their solution. Bachelor thesis. Brno: Mendel University in Brno, 2015. Bachelor thesis follows up issues of carou-sel's frauds focused on VAT. In the theoretical part is at first described the theory of taxes and harmonization of VAT. Then is focused on another possible ways of tax evasion. There are also described paragraphs to suppress VAT evasion. In the next part is in detail shown carousel's fraud with analysis and there is also defined tax evasion.The practical part describes tools used against carousel's frauds and then are suggested new ones.These new solutions tend to elimination of carousel's frauds in European Union.
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