The thesis focuses on the discriminatory treatments in the Czech tax law. The aim is to analyze the Czech Income Tax Act and the Value Added Tax Act to identify possible tax discriminations. The thesis studies infringement procedures leaded by the European Commission and it also studies cases of the European Commission against the Czech Republic on this matter and cases that can have impact on the Czech Republic because non discrimination is one of the primary principles of EU law. The identified discriminations should be removed in such a way that the Czech tax legislation does not discriminate against any group of taxpayers
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:199041 |
| Date | January 2012 |
| Creators | Tecl, Jan |
| Contributors | Tepperová, Jana, Bušovská, Monika |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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