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Value added tax in the case law of the Supreme Administrative Court
Mráz, Matěj ; Zídková, Hana (advisor) ; Pavel, Jan (referee)
The thesis deals with the Supreme Administrative Court case law of value added tax. It deals with the analysis of 2011 and 3 selected case law this year. It also includes the history development of case law on VAT since 2003. At the beginning of this work is a desription of the most important national and European legislation, together with the basic structural elements of the tax.
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Excise taxes in the case law of the Supreme Administrative Court
Pajerková, Jana ; Říhová, Lucie (advisor) ; Kučerová, Zuzana (referee)
Bachelor thesis deals with the importance of practice of The Supreme Administrative Court relating to excise taxes. The emphasis is mainly put on clear and transparent interpretation of the controversial provisions of the act in accordance with the decisions of The Supreme Administrative Court. At the beginning of this thesis is a summary of the most important national and European legislation regulating excise taxes. The thesis also includes the interpretation of the main principles of excise taxes.
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Transfer pricing in the case law of the Supreme Administrative Court
Králová, Simona ; Frýzek, Libor (advisor) ; Jelínek, Michal (referee)
Based on the analysis of selected decisions of The Supreme Administrative Court in the area of transfer pricing, this document aims at identifying the general interpretation principles of the law by The Supreme Administrative Court. It also provides taxpayers with guidelines how to interpret the law and act in practice. The work is divided into three parts. The first part introduces legal regulations in the Czech Republic that relate to transfer pricing. In the second part, selected decisions of The Supreme Administrative Court in the area of transfer pricing are analysed. In the third part, the identified principles are formulated.
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