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Zavedení přenosu dańové povinnosti na vybrané zboží / The implementation of a reverse-charge mechanism on selected goodsPolzerová, Veronika January 2015 (has links)
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.
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Development of a flexible turntable for storage of subsea cable : A Systems Engineering approachIsac, Andersson January 2022 (has links)
Infrastructure for electricity and telecommunication, such as subsea cables, are critical in modern society. Future estimates also indicate an increased demand. Subsea cables enable the use of offshore wind power farms, transnational energy distribution and global data transfer. It is therefore considered important for a continuous development toward a sustainable future. Consistently, long and seamless cables, with complex inner structure, are requested. This makes the manufacturing and recurrent storing process challenging. Present cable storage systems, namely carousels, are a vital part of the manufacturing. In this case study, a present manufacturing system of subsea cables was presented, whereby a possible improvement for a more flexible manufacturing process was suggested. The work focused on developing a new turntable, which is a subsystem, within the main system, the carousel. A Systems Engineering approach was used in order to develop the manufacturing system. This development resulted in three conceptual turntable solutions with improved flexibility and resource efficiency. The solutions generated consist of a turntable with two independently rotatable compartments. Although the focus of this case study was to develop a solution toward the subsea power cable industry, it is possible to up- or downscale depending on the required weight capacity, area and number of compartments.
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Circles and Circuses: Carnivalesque Tropes in the Late 1960s Musical and Cultural ImaginationFirca, Stefan 28 July 2011 (has links)
No description available.
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Vývoj daně z přidané hodnoty v ČR, porovnání s EU / Value Added Tax in the Czech Republic, EU comparisonPelikánová, Radka January 2012 (has links)
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.
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Daňové úniky na DPH v řetězových a karuselových obchodech a jejich odraz v judikatuře / Value added tax evasion through chain and carousel frauds and their reflection in judical decisionsHlinková, Denisa January 2016 (has links)
This dissertation titled Value added tax evasion through chain and carousel frauds and their reflection in judicial decisions pursues a very actual topic. The main part of this dissertation depictss the tax evasions, primarily a description and explanation of structures of carousel and chain groups, which are participating in the tax evasions in the sphere of the value added tax most frequently. This dissertation submits also some schemes serving for better understanding operating and organization of these bussiness structures, which are taking part in these illegal activities. The next chapter focuses on the judicial decisions, mainly those of the Supreme Administrative Court of the Czech Republic and the Court of Justice of the European Union. The role of a judicial authority is inalienable in this sphere, because it helps to form a legislation, and a mandatory interpretation of an unclear or ambiguous terms, which are very often is very importanr too. Mainly, the work of the Court of Justice of the European Union is a key for the interpretation of terms of the EU law. Regarding national differences it is necessary to unify the interpretation of the EU law so much, that the functioning of the inner market of the European Union will not be endangered. In the last chapter the dissertation...
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Ručení u daně z přidané hodnoty / Liability for value added taxLACINOVÁ, Anita January 2016 (has links)
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
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Karuselové podvody / Carousel fraudCHALOUPKOVÁ, Lucie January 2012 (has links)
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.
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Karuselové obchody u daně z přidané hodnoty / Carousel stores in the value added taxKOŠŤÁL, Lukáš January 2012 (has links)
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.
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A imagem docente na novela Carrossel apresentada na Argentina, no México e no Brasil : a vocação, o magistério e a indústria culturalValentim, Lucy Mary Soares 07 July 2016 (has links)
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Previous issue date: 2016-07-07 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / La imagen del maestro presentado en la pantalla a través de películas y novelas tienen un papel importante en la formación y el establecimiento de nuestra subjetividad. Este hallazgo despertó en mí el deseo de analizar la imagen del maestro Helena en carrusel novela. La primera versión de la telenovela bajo el título Jacinta Pichimahuida la maestra que si el Ovida, se estableció en Argentina en 1960 por Abel Santa Cruz. Antes de eso, sin embargo, entre 1938-1940, el autor publicó en la revista Patoruzú algunos cuentos sobre las aventuras de un maestro con sus alumnos en el aula o más. El éxito de las historias publicadas, despertó la adaptación a los medios electrónicos en forma de drama de la radio en 1964 y la serie de televisión en 1966. En 1980 la cadena de televisión Televisa en México
compraron los derechos de la trama y producido con la misma autor, telenovela Carrusel. En 1992 se emitió la cuarta versión de la novela, emitir por satélite en toda América Latina, con el título Viva los Niños. En Brasil, la versión de la telenovela mexicana fue transmitido por el Sistema Brasileño de Televisión (SBT), entre 1991 y 1996. En 2012, el SBT produjo una nueva versión de la versión mexicana con actores brasileños. La imagen de maestro ha sido presentada como una princesa o un hada de hoy y se observa en las versiones de la novela transmitida en los tres países. Lo que llamó nuestra atención para la investigación fue el uso de la imagen por la industria cultural. En concreto, en la versión brasileña, se observó que el maestro Helena es la realización del maestro ideal, atento, da la bienvenida a los estudiantes y padres con simpatía y aprecio, visitan a las familias, resolver problemas, se reúne impotente, decepcionado, enfermo, en deuda. Siempre tiene palabras de consuelo, ánimo, ánimo. Además de estos atributos, la imagen es de una mujer joven y bella se presenta como una princesa de los tiempos modernos. El estudio trata de comprender cómo esta imagen trae la información bueno o malo el maestro que proporciona un conocimiento distorsionada de la realidad, mostrando una falsa idea del maestro, la escuela y los estudiantes, con la enseñanza como vocación por encima de la formación. El método utilizado para la literatura de investigación se busca autores de la Teoría Crítica de la Sociedad, para entender el renacimiento del concepto de industria cultural por el maestro novela carrusel de imágenes; estudios en Theodor Adorno, particularmente en su análisis del
pensamiento crítico para la práctica de la enseñanza; autores que apoyaron el concepto de vocación; autores que contribuyeron a la comprensión de la novela del carrusel. La investigación de campo y documental fueron a través de los datos recogidos a través de Internet; observación capítulos carrusel novela de transmisión en Brasil y en entrevistas y cuestionarios con la gente que veía la telenovela en cada uno de los tres países. Los estudios permitieron presentar algunas reflexiones relacionadas con la existencia de concepciones erróneas relativas a la buena imagen / buen maestro / a. La mayoría de las veces, las utopías se muestran como real y verdadero, apuntando a los beneficios de la venta de los productos anunciados por los patrocinadores de la transmisión de la industria cultural revitalizando así novela. / The image of the teacher presented on screen through movies and novels have a significant role in the formation and establishment of our subjectivity. This finding awoke in me the desire to analyze the image of Helena teacher at Carousel novel. The first version of the soap opera under the title Jacinta Pichimahuida la maestra that if the Ovida, was established in Argentina in 1960 by Abel Santa Cruz. Before that however, between 1938-1940, the author published in the magazine Patoruzú some tales about the adventures of a teacher with his students in the classroom or beyond. The success of the stories published, aroused the adaptation to electronic media in the form of radio drama in 1964 and television series in 1966. By the 1980s the Televisa television network in Mexico bought the rights of the plot and produced with the same author, telenovela Carrusel. In 1992 it aired the fourth version of the
novel, broadcast via satellite throughout Latin America, with the title Viva los Ninos. In Brazil, the version of the Mexican telenovela was broadcast by the Brazilian Television System (SBT), between 1991 and 1996. In 2012, the SBT produced a remake of the Mexican version with Brazilian actors. The teacher image has been presented as a princess or a fairy of today and it is observed in the versions of the novel transmitted in the three countries. What got our attention for the research was the use of the image by the Cultural Industry. Specifically in the Brazilian version, we observed that Helena teacher is the embodiment of the ideal teacher, attentive, welcomes students and parents with sympathy and appreciation, visit families, solve problems, meets helpless, disappointed, sick, indebted. It always has words of comfort, encouragement, encouragement. In addition to these attributes, the image is of a beautiful young woman presented as a princess of modern times. The study sought to understand how this picture brings information good or bad teacher providing a distorted knowledge of reality, showing a false idea of the teacher, the school and students, with teaching as a vocation above training. The method used for research literature were seeking authors of the Critical Theory of Society, to understand the revival of the concept of cultural industry by teacher image carousel novel; studies in Theodor Adorno, particularly in his analysis of critical thinking to the practice of teaching; authors that supported the concept of vocation; authors who helped the understanding of the novel Carousel. Field research and documentary were through data collected on the Internet; observation chapters carousel novel transmitted in Brazil and interviews and questionnaires with people who watched the soap opera in each of the three countries. The studies allowed to present some reflections related to the existence of misconceptions regarding good picture / goodteacher / a. Most of the time, utopias are shown as real and true, targeting the profit from the sale of products advertised by the sponsors of the transmission of the cultural industry thus revitalizing novel. / A imagem do professor apresentada nas telas por meio de filmes e de novelas tem um papel significativo na formação e na criação da nossa subjetividade. Esse dado despertou em mim o desejo de analisar a imagem da professora Helena na novela
Carrossel. A primeira versão da telenovela, sob o título Jacinta Pichimahuida la maestra que no se ovida, foi criada na Argentina nos anos de 1960 por Abel Santa Cruz. Antes disso porém, entre 1938 a 1940, o autor publicara na revista Patoruzú
alguns contos sobre as aventuras de uma professora com seus alunos na sala de aula ou mesmo fora dela. O sucesso dos contos publicados, despertou a adaptação para os meios de comunicação eletrônicos na forma de radionovela em 1964 e em
telenovela em 1966. Por volta dos anos de 1980 a rede de televisão Televisa no México comprou os direitos da trama e produziu com o mesmo autor, a telenovela Carrusel. Em 1992 foi ao ar a quarta versão da novela, transmitida via satélite para
toda a América Latina, com o título Viva los Niños. No Brasil a versão da telenovela mexicana foi transmitida pelo Sistema Brasileiro de Televisão (SBT), entre 1991 e 1996. Em 2012, o SBT produziu um remake da versão mexicana com atores brasileiros. A imagem da professora tem sido apresentada como a de uma princesa ou mesmo uma fada dos dias atuais e isso se observa nas versões da novela transmitidas nos três países. O que despertou nossa atenção para a pesquisa foi a
utilização dessa imagem pela Indústria Cultural. Especificamente na versão brasileira, observamos que a professora Helena é a personificação da professora ideal, atenta, recebe alunos e pais com simpatia e apreço, visita famílias, resolve problemas, atende desamparados, desiludidos, enfermos, endividados. Tem sempre palavras de consolo, incentivo, encorajamento. Além desses atributos, a imagem é de uma linda jovem, apresentada como uma princesa dos tempos modernos. O estudo buscou compreender como essa imagem traz a informação da professora boa ou mau propiciando um conhecimento distorcido da realidade, mostrando uma falsa ideia da professora, da escola e dos alunos, apresentando o magistério como vocação acima da formação. O método utilizado para a investigação da pesquisa bibliográfica foram: buscar autores da Teoria Crítica da Sociedade, para entender a revitalização do conceito de indústria cultural por meio da imagem da professora da novela Carrossel; os estudos em Theodor Adorno, em especial em sua análise sobre o pensamento crítico para o exercício do magistério; autores que embasaram o conceito de vocação; autores que auxiliaram o entendimento da novela Carrossel. As pesquisas de campo e documental foram por meio de dados levantados na internet; observação de capítulos da novela Carrossel transmitida no Brasil e entrevistas e questionários com pessoas que assistiram a novela em cada um dos três países. Os estudos realizados permitiram apresentar algumas reflexões que apontam para a existência de equívocos com relação à imagem do bom/boa professor/a. Na maioria das vezes, são utopias mostradas como reais e verdadeiras, tendo como alvo o lucro com a venda de produtos anunciados pelos patrocinadores da transmissão da novela revitalizando assim a indústria cultural.
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Všeobecný přenos daňové povinnosti jako krok k zásadní modernizaci DPH / General reverse charge - a major step towards modern VATKohoutková, Růžena January 2014 (has links)
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.
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