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1	Dopady novely DPH v ČR / Impacts of the Amendment of VAT in the Czech Republic Milnerová, Radka January 2011 (has links) The result of this work will be the description of the historical development and the inclusion of VAT in the VAT system of taxation in Czech Republic. The thesis also explains VAT accounting and the most important concepts that relate to VAT itself. The work describes the VAT law and its consistency with other legislation. The practical part of the thesis will focus on the amendment of VAT, which came into force in 2011. The main goal is to describe the reverse-charge system and its changes between 2011 and 2012. The main objective of this work is to determine whether these changes affect the companies and how.
2	Problematika daňových úniků u DPH na území České republiky / The issue of tax evasion of VAT in Czech Republic Kozejová, Petra January 2012 (has links) Value added tax brings to the state budget the biggest part of revenues and its reduction causes larg losses for the whole society. Tax evasion is thus because of its gravity currently the much debated topics. The goal of my diploma thesis is to analyze the problems of tax evasion in VAT from several points of view in the territory of the Czech Republic. The first is the data analysis provided by Czech Tax Administration with the focus on control activities and amount of assessed tax. The second view is concentrated on evolution of tax evasion based on indicator called VAT revenues ratio. Following part illustrates several cases of evasion happend in the Czech Republic between 2008 -- 2012. I conclude the analysis of give problem with the chapter dedicated to discussion of issues used in the fight against tax evasion.
3	Systém reverse charge u DPH ve stavebnictví / System reverse charge for VAT in civil engineering BENDOVÁ, Eliška January 2014 (has links) In the first part of this thesis is characterised VAT, is mentioned its principle, basic terms. Then is characterised reverse charge system on the level Directive 2006/112/ES principle, reasons for implementation, application in the Czech republic, etc. The second part of this thesis is described the system reverse charge in civil engineering in detail. There are mentioned principles of uses. Then are analysed problems, advantages and disadvantages related to this system of taxation. These aspects evaluated the subjects of taxation a electrician, a joiner and construction company (from viewpoint customer and supplier) and tax administrator.
4	La déduction en matière de taxe sur la valeur ajoutée : étude en droit franco-lituanien Grambaite, Gintare 29 January 2016 (has links) La comparaison entre des systèmes civilistes et, plus particulièrement, la France et la Lituanie, permet de confronter des expériences diverses au service de la construction de l’Union européenne. La méthode comparatiste peut, dans une approche régulatrice, permettre de réaliser une véritable intégration commune pour une matière comme le droit fiscal et d’appréhender les modalités du droit à déduction de la TVA relatives à l’exercice régulier et abusif d’un tel droit. Depuis la création de la TVA, comme instrument majeur pour financer le budget des États, le moment est venu de porter un regard critique sur le système de la TVA. Le droit à déduction de la TVA est fondamental pour le système de la TVA et sa neutralité. La taxe sur la valeur ajoutée a une incidence considérable sur chaque citoyen de l'Union européenne et il faut se donner les moyens en vue d’améliorer le mécanisme d’application de la déduction et créer des méthodes supplémentaires de lutte contre la fraude / The comparison between civil law systems and, more particularly, between France and Lithuania, allows to confront diverse experiences in favour of the European Union’s construction. The comparative method allows, in a regulating approach, to realize a real common integration of a subject like tax law and better understand the conditions of VAT deduction related to the deduction practise in the regular or abusive way. Since the establishment of VAT, as a major instrument to fund the State’s budget, it is the time to take a critical look on the VAT system. The right to deduct VAT is fundamental composant of VAT system and of its neutrality. The value added tax has a significant impact on each citizen of the European Union and we must give ourselves the means to improve the application of the deduction mechanism and develop the additional methods to fight against fraud Autoliquidation Droit comparé France Lituanie Union européenne Déduction Délai Harmonisation Prestation Service Opération économique Taxe sur la valeur ajoutée Facture Imposition Coefficient de déduction Plus-Value Abus de droit Fraude Reverse charge system Comparative law France Lithuania European Union Deduction period Harmonization Benefit Service Economic transaction Value added tax Invoices Tax Coefficient of deduction Surplus value Abuse of law Fraud

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