National Repository of Grey Literature 296 records found  1 - 10nextend  jump to record: Search took 0.02 seconds. 
Taxation of e-commerce and its role in international tax planning
Nováková, Kamila ; Beranová, Michaela (referee) ; Kopřiva, Jan (advisor)
The bachelor’s thesis treats the taxation of e-commerce in international standards. It deals with possibilities of international tax planning and the role of e-commerce. The main outcome will be the clarification of theoretical approaches and the practical application of this theory.
Selected Specifications of VAT in the Area of Allowance Organizations
Korvasová, Pavlína ; Appelová, Lenka (referee) ; Svirák, Pavel (advisor)
The Master´s thesis discourse on the problem of value added tax in allowance organizations. The bases of the thesis are legislative sources related to the issues, primarily Act No. 235/2004 Coll., on value added tax. The practical part of the Master´s thesis concerns the particular allowance organisation named Lipka – school facility for environmental education. The thesis intended to be a guidance document on application of the value added tax act.
Reverse Charge Procedure in the Construction Industry
Balášová, Silvie ; Štěpánek, Jan (referee) ; Svirák, Pavel (advisor)
This bachelor´s thesis is engaged in issue of reverse charge procedure in construction industry. The bachelor´s thesis describes theoretical bases which are used to solve problems in real situation. The thesis looks into the impacts of reverse charge procedure to tax entities.
The Issue of Registration for VAT in Case of Municipalities
Šalomon, Martin ; Dvořáková, Pavla (referee) ; Kopřiva, Jan (advisor)
The diploma thesis deals with issues of value added tax registration in Czech Republic in case of municipalities and with complications associated with applying value added tax to municipalities. In the thesis is defined methodology to determine impact of registration for value added tax on the municipal budget. The thesis considers the possibility of transfer of selected activities of the municipality to legal entities, in order to reduce turnover of municipality to secure that the turnover for compulsory registration for value added tax is not overrun.
Right to Deduct Charged VAT in the Case-law of the European Court of Justice and the Czech Supreme Courts
Procházka, Vojtěch ; Skoták, Vladimír (referee) ; Brychta, Karel (advisor)
This bachelor thesis is focused on the right to deduct charged VAT in case-law of Czech administrative courts and the European Court of Justice. Issues of limitation period, formal and substantive requirements and fraud regadring VAT deduction were analyzed and summarized. Suggestions and recommendations for taxable persons who deduct charged VAT are included.
Possibilities of Purchasing Automobile for Enterpriser
Johanová, Monika ; Skořepová, Jaroslava (referee) ; Svirák, Pavel (advisor)
This bachelor work deals with an analysis of the possible means of acquisition corporeal property for enterpriser. This work is concretely targeted on purchasing automobile in relation to affecting enterpriser’s tax duties. The work involves summary of individual alternates to its solutions, which are compared in term of optimization enterpriser’s tax charge.
Analysis of the Taxation of Tourism
Tláskalová, Alžběta ; Záruba, Jan (referee) ; Kopřiva, Jan (advisor)
The bachelor´s thesis is focused on the issue of value added tax on tourism, focusing on the travel agency. This thesis introduces a special VAT regime for the travel service and compares it with the current regime.
Taxation of Internet Business
Štefanides, Jan ; Wolf, Roman (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis deals with principles of the taxation of e-business from the perspective of Czech and international law. Further work focuses on issues of this taxation, especially in connection with international tax planning, which is of considerable importace for an Internet business. The work includes a model example of solving certain problems in pracitce.
The Tax Treatment of Specifics Leasing Conditions According to the New Civil Code
Prokeš, Jakub ; Valeský,, Martin (referee) ; Svirák, Pavel (advisor)
This diploma thesis addresses a range of issues concerning leases in terms of the New Civil Code (NCC). The first part of the work introduces the changes in NCC, as well as taxes affecting leases. The remainder of the study provides an analysis, solutions, and application of the changes to selected case studies, while the final outcome of the study is the actual analysis of the selected points of the tax issues.
Selected Specific Issue VAT Intra-community Businesses
Kočařík, David ; Kubant, Michal (referee) ; Svirák, Pavel (advisor)
The bachelor's thesis focuses on the issue of VAT in intra-community trades. Main pillar of the whole thesis is suggestion of solution for businesses operations process, between domestic company and economic subjects from EU countries. This way has been created the manual, which use legal provisions in practical examples, determines when are or aren´t intra-community transactions exempt from VAT and shows particular examples of VAT payments.

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