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Value Added Tax in International Trade in Goods
Tomíček, Milan ; Karfíková, Marie (advisor) ; Boháč, Radim (referee) ; Radvan, Michal (referee)
The dissertation is dedicated to application of value added tax to an international trade in goods while it focuses on so called intra-Community supplies between EU member states. It focuses also on the extent to which the transitional VAT system is applicable in terms of European single market. The aim of the dissertation was to map existing and possible future development of the VAT system in the area of the intra-Community supplies and its legal framework. The primarily task was to analyze relevant legislation (first Directive 2006/112/EC and Act No. 235/2004 Coll., about the value added tax, as amended) taking into account case law of Court of Justice of EU and national courts of individual EU member states, including the application of the results of analysis on specific selected transactions. A fundamental question seems to be how to prove a fulfillment of conditions for application of the VAT exemption on delivering goods to another EU member state. The condition which appears to be most risky is that the supplier is obliged to prove that the goods left the national territory, especially in a situation where the actual transport is arranged by the customer and the supplier must largely rely on the information that he receives from the customer. The position of the supplier is complicated by...
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Tax system in the Czech Republic focusing on value added tax
Morávková, Alena ; Pletichová, Dobroslava (advisor) ; Brožová, Ivana (referee)
Bachelor thesis is focused on value added tax, as one of the key items of state budget revenues. Economic importance of the value added tax in recent years been steadily increasing. It is also the most frequently mentioned taxes in connection with tax evasion in various forms. The issue of tax evasion, after the Czech Republic joined the European Union has grown to an international level, mainly due to the opening of borders and facilitate the free movement of goods and people. The Czech legislation is gradually getting measures to facilitate illegal practices at least limit. The aim of this thesis is to evaluate the functioning and effectiveness of the adopted measures to eliminate tax evasion on VAT and evaluate these measures to poured selection of value added tax. The operational objective is to design its own procedures, which would lead to a reduction in tax evasion.
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Tax system in the Czech Republic focusing on value-added tax
Jelínková, Ivana ; Pletichová, Dobroslava (advisor) ; Brožová, Ivana (referee)
Bachelor thesis is focused on the description of the tax system in the Czech Republic, which is formed as an interconnected system of individual taxes in order to to get the necessary financial means for the state budget. It describes the basic principles and functioning of individual taxes, and also in relation to the European Union, whose membership of the Czech Republic pledged to ensure the harmonization of its legislation with the European Community law.Given that the main component of the income of the state budget in the area of indirect taxes is a tax on value added is precisely appreciation of development of this tax and the impact of its changes on the national budget devoted to the most attention. Bachelor work focuses on the legalities of having a fundamental impact on application of this charge, analyzes and proposes new solutions in relation to the state apparatus and economic development of the Czech Republic.
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Application of VAT to services connected with immovable property
Balátová, Hana ; Zídková, Hana (advisor) ; Kouba, Tomáš (referee)
Even though the European Union attempts to harmonise the tax system of member countries as much as possible, not even implementation of VAT in all member countries can ensure united approach to taxation within the EU. The diploma thesis presented here focuses on the area of supply of services connected with immovable property which can be shown as an example of different approaches across the EUs member states. The reader of this thesis finds a detailed analysis of Czech legislation as well as analysis of CJEUs judicials of used terms and a comprehensive review of obligations arising when supplying services connected with immovable property in the EU.
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Domestic reverse-charge
Šaffková, Denisa ; Vítková, Jana (advisor) ; Zídková, Hana (referee)
This bachelor thesis is focusing on the domestic reverse-charge procedure in 2015 and its impact. Theoretical part describes the classic mode of value added taxation and the functioning of the tax collection by reverse-charge. The analytical part is devoted to legislation in Czech Republic and the European Union. The aim of this thesis is to describe changes which are due to amendment of VAT law no. 360/2014 Coll. And government regulations no. 361/2014 Coll. And no. 155/2015 Coll. To evaluate these changes were used questionnaires for providers of taxable supply, accounting and tax offices and tax administrator.
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VAT in construction sector in the Czech Republic and in Austria
KOLÁŘOVÁ, Ilona
Bachelor thesis analyses newly introduced system of taxing in construction sector reversing the VAT liability from the supplier to the customer (so called reverse-charge system) and compares it with the current VAT system in the Czech Republic and with similar reverse-charging system in Austria. Introducing of reverse-charge system in the Czech Republic aims to achieve the higher efficiency of tax collection and to the reducing of the VAT frauds in this sector.
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