Taxation as State Aid The purpose of my thesis is to analyse taxation in connection with state aid. The reason for my research is to find out how Member States of European Union can use taxation without interfering with state aid provisions. The thesis is composed of three chapters. Chapter One is an introduction to the topic. There is a description of basic state aid provisions, taxation within European Union and the tax competition between Member States. Chapter Two examines article 107 of the Treaty on the Functioning of the European Union in respect of taxation. The chapter consists of nine parts. Five ones further discuss constituent elements of state aid, where the main attention is given to selectivity as the main problem in state aid cases. Another four parts focus on procedure, judicial review, recovery of state aid and de minimis regulation. This chapter is the key part of the thesis because it pursues better understanding of state aid definition with respect to taxation. Chapter Three concentrates on problems resulting from the intersection of state aid and taxation such as the influence on double taxation treaties, discretionary powers of Member State's authorities, different taxation of autonomous regions, and so on. Conclusions summarize the importance of state aid in internal market...

Taxation of Personal Income (a comparison of the legislation in the Czech republic and selected countries of EU) The topic of taxation of personal income has been chosen by the author of this diploma thesis. The original purpose was to describe and analyze the legislation in two states, Czech Republic and Slovak Republic, which had existed as a common state more than 70 years in the 20th century. Therefore it could be interesting to follow up, what had happened during the last 20 years after the disintegration of the common state. This thesis is divided into five parts (including an introduction and a conclusion), which are generally subdivided into the chapters and subchapters. The thesis was written in accordance with the law applicable on the 1st October 2013. In the first part of the thesis, the author deals with the Czech laws regulating an income tax of individuals. She defines and briefly explains an essential terminology related to that part of legislation including some proposed amendments of the Acts. As a main source the Law on Income Taxes, no. 586/1992 was used. It is important to highlight also the chapter number 4 which is focused not only on the Czech territory, but which analyses the problem with an international double taxation of worldwide incomes of a natural persons, including...

57 9. Summary In my thesis I analyze the legislation on personal income taxes applicable in the Czech Republic, in the Slovak Republic and in a few selected member states of the European Union, with its main purpose to highlight the specificity of the legislation and to state reasons why it is most unlikely to achieve the full harmonization of personal income tax within the European Union. The thesis is divided into an introduction, four main chapters and a conclusion. The Introduction is focused on the reasons of my choice of the topic and I point out the importance of the issue. In Chapter Two, firstly, I analyze the concept of taxation in general, then other individual terms related to the income tax and the specific legislation according to the Act no. 586/1992 Coll., on Income Tax, another tax related legislation, and other specifics of the Czech income tax legislation. Similarly has been continued in Chapter Three, which briefly describes the evolution and the applicable legislation of personal income tax in the Slovak Republic. Chapter Four deals with the harmonization process within the European Union, the methods of elimination of the international double taxation, legislation applicable on this issue in the Czech Republic and mainly it analyzes the personal income tax legislation applicable in a...

My thesis addresses the fundamental issue and principles of trust taxation in the Czech Republic and it provides with its confrontation and comparison with a German equivalent, namely Treuhand. The purpose of this thesis is to describe and to compare the attitude of Czech and German legislation to the fundamental definitions of key terms within the taxation of Czech trust and German Treuhand respectively. Hereat I mainly focused on the issues of the subject of taxation, object of taxation and its assignment to the individual subject, tax base and also other key elements of taxation, when they were considered relevant. First of all to elaborate this thesis I analysed the current Czech and German legislation and treatises that are concerned with taxation of trusts in the Czech Republic and taxation of Treuhand in Germany and consequently made them a subject of a comparison. A content of the thesis composes of two main parts. In the first part there are both of the legal institutes introduced within the terms of civil law and their purpose. The second part deals with the essential elements of taxation within the context of compared legal institutes and specific taxes. The taxes that were chosen for comparison are personal income tax, corporate income tax, trade tax, real estate transfer tax, property...

Historie a rozdělení derivátů. Charakteristika a ocenění forwardů a opcí. Účetní zobrazení derivátových kontraktů. Zajišťovací účetnictví. Zdanění derivátů.

Tématem diplomové práci je mezinárodní zdanění příjmů z kapitálového majetku. Jejím cílem je potvrdit či vyvrátit hypotézu, že ?český systém zdanění příjmů z kapitálového majetku neklade překážky volnému pohybu kapitálu?. Hlavní část práce spočívala v analýze relevantních českých a mezinárodních právních norem upravujících oblast zdanění dividend a úroků. Následně byl metodu komparace porovnán režim zdanění příjmu z kapitálového majetku ze zdrojů na území České republiky s režimem, ve kterém se zdaňují tytéž příjmy plynoucí ze zdrojů v zahraničí. V závěru práce analyzuje, zda český systém zdanění příjmů z kapitálového majetku neklade překážky volném pohybu kapitálu. Autor dospěl k závěru, že český daňový systém je v oblasti zdaňování dividend a úrokových příjmů plně harmonizován s evropskými právními normami a neklade žádné překážky volnému pohybu kapitálu.

Práce se zabýva zdaněním v.o.s. a k.s. v ČR a zemích EU,jsou pporovnávány různé principy jejich zdanění a posuzována výhodnost.

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The main aim of my thesis is to compare the legislative regulation of corporate taxation in selected OECD member states with a focus on the tax base. The partial aim of my work is to determine the impact of BEPS actions on corporate taxation not only as a whole, but also within selected countries. This thesis is focused on Great Britain, Belgium and Spain. The first part of this thesis introduces us the relevant concepts, the subsequent chapter focuses on the BEPS initiative and in the last part of the thesis deals with the legislative regulation of the corporate taxation in the selected countries and their comparison.

Tato práce popisuje rozdíly dvou systemů - účetnictví a korporátního zdanění a take mapuje současné vědění o vzájemné intenzitě mezi oběma disciplínami. Díky analýze vědeckých prací, které byly doposud napsány, lze říci, že najít ideální vztah mezi oběma veličinami je nemožné a optimální krajně složité. Vztah mezi účetnictvím a zdanění je v České republice řízen pomocí zákona o daních z příjmů. Díky evropské harmonizaci účetnictví přijaly kótované společnsoti IFRS, které ale pro zdanění nesmí být aplikovány. Hlavním cílem této práce je zhodnotit přijetí IFRS také pro zdanění. Pro naplnění tohoto cíle byly použity informace a data získané osobním pohovorem s dotčenými společnostmi. Výsledky výzkumu ukazují, že IFRS jsou použitelné pro zdanění a drtivou většinou respondentů by takový krok byl vítán.