The subject of the diploma thesis is value added tax in tourism. Certain subjects that do business in tourism are obliged to apply a special travel service scheme for services provided according to the Act No. 235/2004 on Value Added Tax. In comparison with normal rules, this scheme simplifies the rules of application of the value added tax, though it is not applicable in all situations. The major aim of this thesis is to make a complete outline of the rules related to the application of value added tax in tourism and present suitable practical examples. Another aim of the thesis is to analyze the difference between the legislation of the special scheme according to the Act on Value Added Tax and according to the European Directive 2006/112/EC on the common system of value added tax. The theoretical focus is supplemented by practical examples with some completed tax returns for better understanding of the application of value added tax in tourism.

The topic of the thesis is to assess the activities of travel agencies in terms of value added tax. The work is focused on characterization and use of a special VAT scheme for travel services not only domestically, but also at European level, with emphasis on evaluation of the advantages and disadvantages of special tax arrangements. The thesis is divided into three chapters. In the first chapter is an analysis of the current regulatory regime for special travel service in the Czech Republic. With the help of illustrative examples is ready basis for comparisons with subsequent modifications by the European Union and selected EU countries. The second chapter is devoted to the using of taxation of travel services from the perspective of European directives and requirements of the EC Commission. At the same time in the second chapter describes the system of taxation of travel services in Ireland, which represents a different taxation of this services. Aim of this thesis, which is to evaluate the use of special arrangements in selected Member States of the European Union, is achieved in the third chapter. Using the comparison it is shown that it is possible to gain a competitive advantage in the provision of services depending on the place of establishment of the travel services and therefore the legislation, which is governed by the service provider. Travel services provider can optimized their business thanks to competitive advantage.

Les régimes spéciaux de sécurité sociale des fonctionnaires nourrissent la mythologie française. Leur simple évocation fait généralement l’unanimité, que l’on en parle comme d’avantages acquis, de privilèges catégoriels ou de rémanences du passé. Qualifier juridiquement la protection sociale des fonctionnaires de régime spécial de sécurité sociale présente pourtant certains biais. La notion de « régime » implique une relative cohérence d’ensemble. L’intégration dans la « sécurité sociale » induit le respect des mêmes principes et modes de fonctionnement que l’institution. Le qualificatif « spécial » laisse à penser que ledit régime entretient un rapport de spécial à commun avec le régime général. Ces trois items n’en sont pas moins contestables. La protection sociale des fonctionnaires est une construction itérative, étalée sur plus d’un siècle, où prestations et garanties reposent chacune sur une logique qui lui est propre. Un large pan de cette protection sociale consiste en une couverture administrative, endossée directement par les employeurs publics. Le régime général n’est pas le droit commun de la sécurité sociale. Cela étant dit, c’est une autre étude de la sécurité sociale en général et de la protection sociale des fonctionnaires en particulier qui peut débuter. Le tout pour conclure à une crise d’identités : c’est dans son intégration à la sécurité sociale que la protection sociale des fonctionnaires parvient le mieux à exprimer sa singularité ; mais c’est parce que la protection sociale des fonctionnaires tend à être assimilée à la sécurité sociale qu’il convient d’en admettre la relativité. / Special social security schemes for civil servants belong to the French mythology. Their mention is usually embraced by all, which is spoken of as long-acquired habits, categorical privileges or afterimages of the past. Legally qualify social protection of the civil servants of special social security schemes raise questions. The concept of « scheme » implies a relative overall consistency. The integration to the « social security » means to respect the same principles and operating modes as the rest of the institution. The adjective « special » suggests that the scheme has the same relationship to general scheme as special law to ordinary law. These three items are questionable. Social protection of the civil servants is an iterative construction, spread over more than a century, where the benefits and guarantees each based on its proper logic. A large part of this social protection consists of an administrative cover, endorsed by public employers. The general scheme is not the ordinary social security law. That being said, this is another study of social security in general and social protection of the civil servants in particular who can begin. All for finding an identity crisis: with its integration to social security, social protection of the civil servants succeeds in expressing its uniqueness; but it’s because this social protection tends to be equated with social security that relativity may be deduced from it.