Thesis (Doctoral)--University of Dublin, Trinity College, July 7, 2006. / Includes bibliographical references (p. 355-382).

The main purpose of this article is to give a tax approach about the tax credit insurers which is generated as product replenishment of goods in case of accidents, and thus determine whether or not to use the tax credit referred.From the analysis made in respect of the different doctrinal positions which are presented about the controversy to be develop in this article, we can conclude by saying that when insurance companies deliver goods to the insured as a result of claims do nothing that operations that are part of its line of business, and in that sense, being goods that are required to achieve their economic ends is that in any way, our tax authorities should fix the tax credit that would have been generated concept the acquisition of the property that was the subject of insurance, even more if, as we have indicated the economic purpose of VAT is to tax the final consumer of goods and services, and achieve tax neutrality (application of the tax credit). / El presente artículo tiene como principal objetivo otorgar un enfoque tributario del crédito fiscal de las empresas aseguradoras que se genera producto de la reposición de bienes en caso de siniestros, y de esta manera determinar si corresponde o no utilizar el referido crédito fiscal.A partir del análisis efectuado respecto de las diferentes posturas que se presentan a nivel doctrinario con ocasión de la controversia que desarrollaremos en el presente artículo, podemos concluir señalando que las empresas de seguros, cuando entregan bienes a los asegurados como consecuencia de los siniestros, no hacen más que efectuar operaciones que son parte de su giro de negocio y, en tal sentido, al tratarse de bienes que son requeridos para lograr sus fines económicos es que, en ningún sentido, nuestra Administración Tributaria debería reparar el crédito fiscal que se hubiera generado por concepto de la adquisición del bien que fue objeto de seguro; más aún si, conforme hemos indicado la finalidad económica del IGV es gravar al consumidor final de los bienes y servicios, y lograr la neutralidad del impuesto (aplicación del crédito fiscal).

In my diploma thesis I dealt with the institute of liability for value added tax. It is a relatively new device in a fight against the tax evasion, which has been added to Czech legislation due to European directive on VAT. One of the biggest problems in the fight against tax evasion are carousel frauds

Submitted by Luis Claudio Yukio Vatari (luis.vatari@veirano.com.br) on 2016-10-14T14:59:03Z No. of bitstreams: 1 Minuta Final.pdf: 1135201 bytes, checksum: 6f88a3f86e02bcba1ba93af6db583ca5 (MD5) / Approved for entry into archive by Joana Martorini (joana.martorini@fgv.br) on 2016-10-14T15:21:48Z (GMT) No. of bitstreams: 1 Minuta Final.pdf: 1135201 bytes, checksum: 6f88a3f86e02bcba1ba93af6db583ca5 (MD5) / Made available in DSpace on 2016-10-14T15:38:32Z (GMT). No. of bitstreams: 1 Minuta Final.pdf: 1135201 bytes, checksum: 6f88a3f86e02bcba1ba93af6db583ca5 (MD5) Previous issue date: 2016-09-12 / It intends to analyze with the present thesis the conflict of tax jurisdiction between the States and Municipalities, particularly in regard to the rendering of new digital services and services that evolved with the IT (Over The Topo – OTT), therefore, indirectly and intentional limited, the taxation of the new telecommunication services will be analyzed. Because of the theme definition, it has the ambition to exhaust it to bring a solution to the conflict, however it is not intended that the lessons and conclusions remain restricted to the cases only, it is expected that the whole inference arising from this can be transferred to similar cases, which will increase in number due to the tax structure adopted in the Constitution of 1988, in this regards it will be analyze the constitutional foundation of ICMS and ISSQN and its complementary legislation, by passing throughout the examination of federalism and tax competence. / Pretende-se com a presente dissertação analisar o conflito de competência entre as Unidades da Federação Brasileira, especificamente os Estados e as Municipalidades, no que tange às prestações de novos serviços e de serviços que evoluíram com a utilização de tecnologia de informação e comunicação (Over The Top – OTT). Assim, de maneira indireta e propositalmente limitada, examina-se a tributação de novos serviços e tecnologias, pretendendo-se, diferenciar do conflito efetivo de competências de mera subsunção das novas prestações às normas vigentes no sistema constitucional e tributário brasileiro. Em razão da delimitação do tema, tem-se a ambição de tangenciá-lo à exaustão, no entanto não se pretende que as lições e conclusões fiquem adstritas poucos casos selecionados, pelo contrário, espera-se que todas as questões e conclusões decorrentes do presente estudo possam ser transplantadas para casos similares que deverão ser mais comuns nos próximos anos. Para tanto, analisar-se-á a matriz constitucional do ICMS e do ISSQN, bem como a respectiva legislação complementar, passando-se pelo exame dos institutos do federalismo e competência tributária.

Value-Added Tax (VAT) is an indirect tax levied on the supply of goods and services. Governments raise revenue by collecting VAT in order to facilitate the maintenance of basic services for the general population. Challenges in VAT collection arise from the supply of digital goods to consumers by means of e-commerce transactions. Moreover, VAT collection mechanisms that do not adequately cater for the collection of VAT on the supply of digital goods results in under-taxation and VAT fraud. The use of an intermediary is a more effective method of collecting VAT on e-commerce transactions since it shifts the compliance burden away from foreign online businesses. VAT legislation should be amended to cater for the collection of VAT by intermediaries. / Mercantile Law / LL. M. (Tax Law)

This diploma thesis is focused on the analysis of specific type of Value Added Tax fraud called carousel fraud. The main object is to analyse and quantify tax fraud impact specifically oriented to VAT area, i.e. carousel fraud, and suggest the way of prevention which prevent its emergence and expansion in domestic economy. In the theoretical part the information about VAT, the Czech Law on Value Added Tax, EU directive on the common system of Value Added Tax and carousel fraud is described and furthermore, the losses to carousel fraud are mentioned. The practical part is applied to analysis of profit from carousel fraud as a whole and profits of individual participants in carousel fraud, analysis of the Court of Justice of the European Union judgements and the Supreme Administrativ Court of the Czech Republic judgements and carousel fraud prevention in the EU and at home.

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.

The main aim of the thesis was the analysis of the tax and accounting system of a land and administrative unit in the Vysočina region. The work focuses on the determination and understanding of basic terms related to the main aim, and furthermore, on the careful observation of the tax and accounting system of the Křelovice municipality. The selected accounting unit was observed in the framework of three years (2010 ? 2012).

This master thesis is concerned with the analysis of methods of fixed assets acquisition, with a focus on leasing. Its aim is to evaluate the acquisition of fixed assets through leasing in comparison with alternative forms in the limited liability company Servistrade s.r.o. in terms of the financial resource provider. The theoretical part describes fixed assets, their classification, leasing, alternative forms of property acquisition and comparison thereof. The practical part begins with the characteristics of Servistrade s. r. o. The analysis is made upon the actual data submitted by the company. For the fixed assets acquisition, the company may provide leasing, instalment sale or bank loan. Evaluation of the best variant of assets acquisition (from the Servistrade provider?s viewpoint) was done in terms of cash flow, income tax and VAT. The evaluation was also conducted from the perspective of the tenant MMC Pardubice s. r. o.

1 Value added tax from the perspective of Czech and European law Abstract The Value Added Tax (hereinafter referred to as "VAT") is a general consumption tax assessed on the value added to goods and services. Since it applies to almost all goods and services which are sold and bought in the EU, it can be considered the most important indirect tax. Historically, it was introduced in order to replace sales tax and avoid the cascade effect of it. VAT is the first harmonised tax in the EU. The basic framework for EU VAT was introduced in the Sixth Directive 77/388/EC which was subsequently replaced by its "recast" - Directive 2006/112/EC. All member states' legislation must therefore comply with the provisions of the VAT Directive. Although the name of my thesis is "Value Added Tax from the perspective of Czech and European law", this area of law is so wide that it was necessary to focus on a specific topic. The main purpose of the thesis is to analyse the functioning of VAT in respect of intra Community acquisition of goods. Since VAT is the first harmonised tax in the EU and the European legislation is very important and influences the national legislation on VAT, I focused the thesis on intra Community trade. The original aim of the common VAT system was to apply the origin principle which means that the tax...