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Registration of Sales de lege ferenda
Zatloukalová, Júdit ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
Diploma Thesis Registration of Sales de lege ferenda Júdit Zatloukalová ABSTRACT This diploma thesis deals with the current legal regulation of electronic registration of sales in the Czech Republic, and especially with its planned amendment. At the end of 2017, the Constitutional Court had a significant impact on the legal regulation when its Decision file no. Pl. ÚS 26/16 revoked several provisions of the Act No. 112/2016 Coll. In the legislative process, as of the date of the manuscript closing, there is a government amendment to the Act concerned, which represents the legislative response of the Ministry of Finance to this Decision. The text is divided into six parts. After a general introduction to the registration of sales in the first part, there is an analysis of the Czech legislation in parts 2 to 4, first the de lege lata and then the submitted amendment in the light of the Constitutional Court's Decision on the Act. The following fifth part is devoted to the Slovak legal regulation of sales records, especially to the consequences of the recent amendment to the Act No. 289/2008 Coll., on Use of Electronic Cash Register. This amendment introduced the on-line eKasa system, which builds on many years of experience with the cash register system. In the last sixth part, the author analyses the...
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The Process of approval of laws in the Czech Republic
Jabůrek, Lukáš ; Švec, Kamil (advisor) ; Brunclík, Miloš (referee)
This research looks at the process of law approval in the Czech Republic in practice. This covers law proposal, appproval and implementation. The public views the process of approval and discussion in the Chamber of Deputies as protracted and inefficient resulting in postponing of some important laws. This research therefore aims to find which means the deputies especially the Members of Parliament, can use to influence the process of law approval and to what extent they actually use them. In relation to the main research question the theoretical part will focus on detailed analysis of the Constitution of the Czech Republic. In particular the part which explains the law approval process and competence of deputies The literature will also include the Rules of Procedure of the Chamber of Deputies. The analytical part will be dedicated to 3 specific examples of law approval (from the election period 2013-2017), its progress, amendatory proposals and voting in the Chamber of Deputies. It will possibly also mention reactions of the Senate and the President of the Czech Republic. In all 3 instances the research will try to answer the research question and summarise how the deputies use their competence in practice and how they influence the law approval process. Finally, practical suggestions which...
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Electronic registration of sales
Kabeš, Viktor ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
The subject of this thesis is the electronic registration of sales and its efects on reducing the grey economy in the Czech republic. The electronic registration of sales is a system designed to ensure that entrepreneurs selling goods or services in return for cash report every instance of such transaction directly to the tax authority so opportunities for tax evasion are significantly reduced. FIK, a code unique to every transaction that serves as a proof that the report has been done is subsequently sent back and receipt for transaction with FIK included is issued to the customer who can check, using special internet aplication, whether transaction has been in deed reported. The work is divided into five chapters. The first one describes accounting and similar systems that record information needed to administration of taxes. The next chapter describes occasions when issuing invoices not related to electronic evidence of sales is required. The third chapter analyses the Registration of Sales Act which introduces the electronic evidence of sales into Czech law. This chapter is further divided into seventeen subchapters focused on the most important provisions of the act, for example those setting out exactly what transactions are required to be reported, what are the details of the receipt and the rules of...
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