The final thesis deals with the amendment of Act no. 235/2004 Coll., Value added tax Act, as amended, which extends the reverse charge and introduces new institute of review statement. The aim of the thesis is to evaluate the new regulation in terms of its suitability and potential benefits and also in terms of its failings and disadvantages. Concurrently the thesis focuse on the evaluation of the impact of extending the reverse charge and introducing the institute of review statement on the fight against value added tax evasions, which are represented mainly by carousel frauds. The thesis is divided into three chapters. The first chapter describes the basic characteristics of value added tax as an indirect tax, based on the principle of paying the tax on output and consecutive application of the deduction, and further discusses the basic structural elements of the tax. The explanation focused on the value added tax frauds is given at the end of the firts chapter, where is detailly described the functioning of the carousel frauds with cross-border element, which are becoming more important. The second chapter deals with the reverse charge in form in which applied until 31st December 2014. There is an interpretation of transactions which falled under this special mode in terms of European...

This thesis is focused on the implementation of the reverse charge mechanism on supplies of electricity and gas, which was imposed on these goods on 1st February 2016. The main aim of the thesis is to determine whether carousel frauds in our territory disappeared after the introduction of the reverse charge mechanism and to attempt to estimate the amount of tax evasion before the implementation. The other topics in the thesis include a description of principles of carousel frauds and measures adopted in order to eliminate them as well as an evaluation of the contemporary level of implementation of this mechanism in the Czech Republic and other EU countries. The analysis of foreign trade statistics has indicated a significant decrease in these figures as a consequence of a possible elimination of related carousel frauds. The estimation of the amount of tax evasion in the period of six months before the implementation achieved 1.05 billion CZK.

The subject of this thesis is an implementation of a reverse-charge mechanism on selected goods, more specifically waste and scrap, which are listed in Annex no. 5 of the Act no. 235/2004 Coll., on Value Added Tax. The reverse charge mechanism, as is evident from the title, is the transfer of VAT obligations of provider to the recipient of taxable transactions. The reverse charge mechanism is not only in the Czech Republic, but also throughout the European Union, introduced as a measure against VAT frauds. The main objective of this thesis is an analysis of the impact of the reverse-charge mechanism on waste and scrap in the Czech Republic covering the period from 1. 4. 2008 to 31. 3. 2015. This analysis is shown that the implementation of the reverse-charge mechanism eliminated fictitious deliveries of waste and scrap related to carousel frauds within trades of Czech Republic and EU 28. The estimation of tax evasion in the period from 1. 4. 2010 to 31. 3. 2011, the period just before the implementation of the reverse-charge mechanism, is in the amount of CZK 1,561,278,000.

This diploma thesis focuses on value added tax which is an important part of the tax systems of many countries around the world. In the countries of European Union is this tax compulsory. The main target of this work is to describe the origin of value added tax, the principle of its functioning and its legislation not only in the Czech Republic but also in the European Union. Furthermore, this thesis focuses on the harmonization of value added tax in the European Union, its development and differences in the use of value added tax between the Member States. Finally, this work deals with tax fraud, which threaten the value added tax in particular so-called Carousel Fraud. It describes the factors that enable the creation of tax fraud and tries to answer the question whether the reverse charge mechanism could eliminate the tax fraud. It also makes efforts to find appropriate solutions to the problem of tax fraud.

The thesis focuses on the situation when the carousel structure is misused for illegal activities, specifically fraud in the system of value added tax, and thus brings the term carousel fraud into life. The main objective of this thesis is to understand the issue of fraud on the value added tax, process and analyze the impact of carousel fraud and try to find possible solutions to reduce this fraud, or possibly eliminate it. This is a current issue of considerable importance. Its timeliness has been evident in legislative activity in recent years, and currently solved cases. The importance of the problem is eventually illustrated by the value of both the volume of VAT in the tax collection and also the amount of tax arrears arising from carousel fraud. The thesis offers a description of the general characteristics and design of carousel fraud, practical examples how the fraud is performed in practice, and information about the legislation and case law associated with the fraud as such and what the possible defense is that the managing authorities can apply in the fight against carousel VAT fraud, while the question of whether the carousel fraud can be completely eliminated is also considered.

This final thesis deals with introduction of reverse charge mechanism of value added tax. The current system of value added tax has weaknesses, including carousel fraud, negative impact on cash flow of businesses and complicated rules to collect and manage the tax. Reverse charge mechanism is considered as a solution of existing weaknesses of current system. Although this regime is able to solve the mentioned weaknesses, it also has some disadvantages. Especially, it is a negative impact on cash flow of state budget which is concretely quantified in this final thesis. Other problems of introduction of reverse charge mechanism include concentration of the whole tax with the last tax payer, issues at retail sales where tax payers and non-payers exist and minor complications in the transition to the new system. For all the negatives this thesis is trying to find solutions to eliminate or reduce them. Finally, reverse charge mechanism is compared with sales tax as reverse charge mechanism is often incorrectly equated with this type of tax.

The topic of this diploma thesis is to analyze the development of the VAT legislation in the Czech Republic in the years 2004 -- 2012 assessing the impact of changes in the legislation on practice. The diploma thesis is divided into four parts. The first part deals with theoretical background of the current VAT tax theory. The following part focuses on harmonization of VAT within the EU, and this part also includes insight on the Green Paper as the future of VAT setting in the EU. The third part shows the structure of the VAT before and after joining the European Union as well as the most important amendments of the Czech VAT law. The last part is devoted to practical problems associated with the changes of VAT, here is also included a review of all VAT forms. At the very end of the paper the topic of reverse charge in the construction industry is analyzed based on author's own work experience.

The work focuses on the issues of VAT and taxation system in the Czech Republic. The theoretical part describes the history of taxes and basic terminology. The core of the work is the second part, which is devoted to analyze the impact of various tax VAT Act amendments to the tax payers, with a focus on construction and assembly works. The goal is to solve the practical problem - the application of various amendments to the VAT Act in terms of construction and assembly work. Calculation is carried out and then compared the impact of amendments to the VAT Act on the price of construction and assembly works. Another practical example describes how the reverse charge regime translates into recognizing and completing VAT returns in a construction company.

Legal aspects of the fight against tax evasion The aim of this thesis is an analysis of selected institutes fighting against tax evasion. Furthermore, an analysis of reasons for their implementation, their purpose and the problems associated with them. Also the current impact of tools that have been part of Czech law for long is reviewed. The thesis is divided into 8 chapters. The first chapter deals with basic concepts, such as a tax, its functions and principles. The second chapter discusses what is tax evasion, the issue of defying what is still considered a tax evasion and what not, and also highlights the socio- economic origin of tax evasion. Furthermore, the chapter summarizes effective and necessary tools in fight against tax evasion in the European Union, which provides the legal framework in tax laws for the Czech Republic. Finally, this chapter is an overview of the effects of cooperation and active battle against tax evasion within the European Union. In following chapters, various mechanisms are analysed. The first is an inspection report, a new tool introduce on 1/1/2016. This chapter also describe problems of carousel fraud and the analysis of the constitutional complaint filed related to this institute. Other instruments are the reverse charge and the concept of liability. These two...

This dissertation broadly focuses on the problematics of the tax evasion in the field of the value-added tax from the perspective of the European Union law wherefore it does not contain parts devoted just to the national instruments combating tax evasion. The aim of the dissertation is the analysis of the terms which could be met due to the inconsistent terminology concerning tax evasion, then the aim is to provide classification of the tax evasion and to analyse individual measures combating tax evasion recognised by the European Union law. Therefore, the case law and opinion of the professional community are examined by the descriptive, analytical and comparative scientific method and later, founded conclusion are generalized by the synthetic method pointing out the pitfalls of their application in the Czech legal environment. The result of this dissertation shall be the coherent insight to the terminology connected with the tax evasion in the field of the value-added tax and the analysis of legal instruments combating tax evasion established by European Union law containing the evaluation of individual aspects of this issue. Pursuant to the acquired conclusions, the discrepancy of the transposed national legislation could be deduced and the assessment, if the legal measures established by...