Czech legislation approaching several and joint liability for VAT payment

This article is devoted to the implementation of Article 205 of the VAT directive in the Czech Republic. It focuses on the basic aspects of this instrument tackling VAT evasion from the EU law perspective, a description of the relevant Czech legislation and finally, its comparison with the EU law standards. The content of this article points out that Czech public law bodies do not respect the barriers for several and joint liability for VAT payment settled by the CJEU, moreover that the Czech Parliament failed to implement the right instrument when it implemented the personal guarantee for VAT payment. It is obvious that the complex approach to the implementation is missing in this case and the Czech transposition of the several and joint liability for VAT payment broadly failed to comply with the EU level of VAT regulation. The scientific methods used are description, analysis, induction and deduction.Podejście ustawodawcze Czech do kwestii solidarnej odpowiedzialności za płatność podatku VAT. Niniejszy artykuł poświęcony jest realizacji art. 205 dyrektywy VAT w Republice Czeskiej. Poruszono w nim podstawowe aspekty stosowania tego instrumentu w celu zwalczania praktyk uchylania się od płacenia podatku VAT z perspektywy prawa UE, jak również przedstawiono opis stosownych czeskich przepisów prawnych, a także porównano je ze standardami prawa UE. Zgodnie z treścią artykułu czeskie organy prawa publicznego nie przestrzegają barier dotyczących solidarnej odpowiedzialności za zapłatę podatku VAT uregulowanych przez TSUE, a co więcej, wprowadzając osobistą gwarancję zapłaty podatku VAT, czeski parlament nie dopełnił obowiązku wdrożenia odpowiedniego instrumentu. Jest rzeczą oczywistą, że w tym przypadku mamy do czynienia z brakiem kompleksowego podejścia do wdrożenia przepisów prawa, zaś transpozycja przez Republikę Czeską kilku przepisów dotyczących solidarnej odpowiedzialności za zapłatę podatku VAT zasadniczo nie spełnia wymogów rozporządzenia UE w zakresie podatku VAT. Zastosowane w tym przypadku metody naukowe to opis, analiza, indukcja i dedukcja

Model regulacyjny przestrzegania dyscypliny finansów publicznych

The budgetary discipline is an important part of a proper public expenditure management. However, it is not a well-researched subject with a strong theoretical background, nor is it in many countries well-arranged and systematic in practice. This scientific article aims to contribute to the emerging jurisprudential theoretical background of the budgetary discipline area with a proposal of a regulatory model of the budgetary discipline enforcement, which would allow to address relevant issues identified in an empirical study in a consistent manner, maximising the enforceability of the desired outcomes, while remaining clear and understandable. The article is based on a normative method of research based on a survey of a related theoretical literature covering all aspects of the proposed model. The goal of the article is to lay down the first step in a broader research of this area. Based on the model proposed in the article, it will be possible to perform the empirical research of the actual legal instruments, which are currently in force, in the steps, which will follow afterwards. The proposed model is theoretical and not related to a specific country. However, it shall be usable as a normative benchmark in an empirical study of any country’s budgetary discipline regulation to explain the causes of its problems.Dyscyplina finansów publicznych stanowi ważny element właściwego zarządzania środkami publicznymi. Nie jest to jednak temat dobrze zbadany i teoretycznie podbudowany, a w wielu krajach nie jest nawet dobrze zorganizowany i usystematyzowany w praktyce. Celem niniejszego artykułu jest wkład do tworzonych teoretycznoprawnych podstaw w dziedzinie dyscypliny finansów publicznych wraz z propozycją modelu regulacyjnego wymuszania dyscypliny budżetowej, co pozwoli w spójny sposób rozwiązać istotne problemy stwierdzone w badaniu empirycznym, maksymalizując wykonalność pożądanych wyników przy zachowaniu przejrzystości i zrozumiałości. Artykuł opiera się na dogmatycznej metodzie badawczej, a także na metodzie krytyki literatury przedmiotu wykorzystującej przegląd odpowiedniej literatury teoretycznej, obejmującej wszystkie aspekty proponowanego modelu. Artykuł jest pierwszym krokiem w kierunku dalszych badań w tej dziedzinie. Na podstawie zaproponowanego modelu w kolejnych etapach będzie można przeprowadzić badania empiryczne rzeczywistych, obecnie obowiązujących środków prawnych. Proponowany model jest teoretyczny i nie dotyczy konkretnego porządku prawnego. Będzie jednak przydatny jako normatywny punkt odniesienia w badaniach empirycznych regulacji wybranych państw w zakresie dyscypliny finansów publicznych do wyjaśniania przyczyn ich problemów

Revize a nové nálezy fosfátů na historickém nalezišti Černovice u Tábora

Zajímavá asociace supergenních fosfátů a minerálů uranu byla nalezena na historické lokalitě Černovice u Tábora (kraj Vysočina, Česká republika). Fosfáty jsou zde vázány na trhliny a dutiny v grafitických rulách a kvarcitech. Beraunit vytváří radiálně uspořádané vláknité zelenavé, zelenohnědé až červenavě hnědé agregáty o velikosti do 1.5 mm. Carnotit byl nalezen jako žluté práškovité agregáty o velikosti do 1 mm v asociaci s metatorbernitem, fosfosideritem a metavariscitem. Historicky známý wavellit byl nově determinován jako fluorwavellit, je nejhojnějším fosfátem ve studované minerální asociaci a obvykle se vyskytuje jako kulovité agregáty o velikosti do 5 mm. Jeho barva je výrazně zonální, od modré v centrech agregátů po žlutou v jejich okrajových částech. Fosfosiderit - metavariscit tvoří světle zelené krusty o síle do 0.1 mm na krystalech křemene. Kakoxen se vyskytuje jako žluté krusty a radiálně uspořádané agregáty o velikosti do 0.2 mm. Kidwellit se vyskytuje jako zelené kulovité agregáty o velikosti do 0.1 mm. Leukofosfit byl nalezen jen velmi vzácně jako žluté a žlutavě zelené tabulkovité krystaly a jejich agregáty o velikosti do 0.01 mm narůstající na polokulovitém beraunitu. Metatorbernit vytváří zelené tabulkovité krystaly o velikosti do 3 mm. Natrodufrénit byl nalezen jako tmavě zelené až modravě zelené agregáty se světle zelenými nebo žlutavě zelenými zónami tvořící radiálně uspořádané agregáty o velikosti do 1.5 mm. Strengit byl pozorován jako kulovité agregáty bílé, světle šedé, krémové nebo žluté až oranžové barvy o velikosti do 4 mm ve čtyřech různých minerálních asociacích. Tyrkys tvoří jablečně zelené zonální krystaly o velikosti do 0.1 mm. Zjištěny zde byly i dvě variety variscitu; bílý variscit vytváří krusty na povrchu kulovitých agregátů strengitu a zelený variscit byl nalezen jako světle zelené krusty o síle do 1 mm. V práci jsou pro zjištěné minerální fáze podána rentgenová prášková data a kvantitativní chemické složení.An interesting supergene phosphate and uranium mineral association was found on the historical wavellite occurrence Černovice near Tábor (Vysočina region, Czech Republic). Phosphates are bound to cracks and cavities in graphitics gneisses and quartzites. Beraunite forms radially fibrous greenish, greenish brown to reddish brown aggregates up to 1.5 mm in size. Carnotite was found as yellow powdery aggregates up to 1 mm accross in association with metatorbernite, phosphosiderite and metavariscite. Historically known wavellite has been redefined as fluorwavellite. It is the most abundant phosphate in the studied mineral association, it usually occurs as spherical aggregates up to 5 mm in size. Its colour is significantly zonal, from blue in the centre of aggregates to yellow in the marginal part. Phosphosiderite-metavariscite forms light green crusts on quartz crystals thickeness up to 0.1 mm. Cacoxenite occurs as yellow crusts and radial aggregates up to 0.2 m in size. Kidwellite occurs as green spherical aggregates up to 0.1 mm in size. Leucophosphite was found only as a very rare yellow to yellowish green tabular crystals and their aggregates up to 0.01 mm in size on hemispherical beraunite.Metatorbernite forms green tabular crystals up to 3 mm in size. Natrodufrénite was found as dark green to bluish green aggregates with light green or yellowish green zones forming radial aggregates up to 1.5 mm in size. Strengite was observed as spherical aggregates of white, light gray, beige or yellow to orange color up to 4 mm in size in four different mineral associations. Turquoise forms apple green zonal crystals up to 0.1 mm in size. Two varieties of variscite was observed; white variscite forms crusts on the surface of spherical aggregates of the strengite and green variscite was found as light green crusts of thickness up to 1 mm in size. X-ray powder diffraction patterns and quantitative chemical composition for determined mineral phases are given in the paper

Institute of Several and Joint Liability for Value Added Tax

Diploma Thesis Abstract This diploma thesis is focused on the several and joint liability institute as the main securing VAT institute (instrument) with its own legislation in the Czech VAT Act. This thesis should be a comprehensive analysis of the matter of the several and joint liability in the tax process and should provide an alternative view of some of Czech tax doctrinal conclusions. The introductory part of this thesis is devoted to the particular several and joint liability issues arising from the confrontation between private and public branches of law. The author considers the judicial praxis of awarding the subject of the several and joint liability by recourse wrong. This recourse is derived from the unjust enrichment institute by the Czech Supreme Court. The problem is seen by the author in the fact, that the subject of the joint and several liability does his own legal duty and does not fulfil someone else obligation. Then follows the section about the general legislation of the tax joint and several liability. This tax legislation notably regulates status of the tax subject of the several and joint liability in the tax process and the rest of this legislation should be applied on VAT several and joint liability due to the subsidiarity principle. The main section about the individual subject..

Financial Law Instruments Combating Value-Added Tax Evasion in the Perspective of European Union

This dissertation broadly focuses on the problematics of the tax evasion in the field of the value-added tax from the perspective of the European Union law wherefore it does not contain parts devoted just to the national instruments combating tax evasion. The aim of the dissertation is the analysis of the terms which could be met due to the inconsistent terminology concerning tax evasion, then the aim is to provide classification of the tax evasion and to analyse individual measures combating tax evasion recognised by the European Union law. Therefore, the case law and opinion of the professional community are examined by the descriptive, analytical and comparative scientific method and later, founded conclusion are generalized by the synthetic method pointing out the pitfalls of their application in the Czech legal environment. The result of this dissertation shall be the coherent insight to the terminology connected with the tax evasion in the field of the value-added tax and the analysis of legal instruments combating tax evasion established by European Union law containing the evaluation of individual aspects of this issue. Pursuant to the acquired conclusions, the discrepancy of the transposed national legislation could be deduced and the assessment, if the legal measures established by..

Financial Law Instruments Combating Value-Added Tax Evasion in the Perspective of European Union

This dissertation broadly focuses on the problematics of the tax evasion in the field of the value-added tax from the perspective of the European Union law wherefore it does not contain parts devoted just to the national instruments combating tax evasion. The aim of the dissertation is the analysis of the terms which could be met due to the inconsistent terminology concerning tax evasion, then the aim is to provide classification of the tax evasion and to analyse individual measures combating tax evasion recognised by the European Union law. Therefore, the case law and opinion of the professional community are examined by the descriptive, analytical and comparative scientific method and later, founded conclusion are generalized by the synthetic method pointing out the pitfalls of their application in the Czech legal environment. The result of this dissertation shall be the coherent insight to the terminology connected with the tax evasion in the field of the value-added tax and the analysis of legal instruments combating tax evasion established by European Union law containing the evaluation of individual aspects of this issue. Pursuant to the acquired conclusions, the discrepancy of the transposed national legislation could be deduced and the assessment, if the legal measures established by..

Exemption of Supply of Selected Immovable Property from Value Added Tax

- 133 - Abstract The thesis is focused on the legal regulation on the exemption of the supply of selected immovable property from VAT without deductibility of the VAT paid at the preceding stage. The main aim of the thesis is to analyze the so called best practice in the field of VAT. This aim shall be reached by the analysis of the relevant Czech and European Union legislation governing the VAT. The thesis was created with the use of analysis, synthesis, comparative tax law and description as the methods of scientific work. The definition of the purpose of the supply of a building or of a land on which a building stands pursuant to the directive on VAT could be found as the first result of the research. The VAT legislation of the EU Member States shall be interpreted with the use of this definition and the systematic interpretative method. The second result of this thesis is the interpretation of the Czech legal terms in accordance to the EU. legislation. It is necessary to admit that the Czech legal terms in the Act on VAT originate from the Czech private law legislation but their particular meaning in the Act on VAT differs. The third result of this thesis is an assessment whether the relevant provisions of the Czech Act on VAT are in concordance with the EU legislation. The author concluded that such...- 132 - Abstrakt Hlavním cílem této práce zaměřené na oblast osvobození dodání určitých nemovitých věcí od DPH bez nároku na odpočet má být poskytnutí tzv. best practice této harmonizované úpravy, jehož vytvoření je možné pouze na základě analýzy dotčených českých a unijních právních předpisů z oblasti DPH. K dosažení vytyčených cílů přitom byla použita metoda analýzy, syntézy, deskriptivní a metoda komparace daňového práva. Výsledkem vědeckého bádání prezentovaného v této práci je nejprve vymezení účelu osvobození dodání pozemku a budovy od DPH dle směrnice o DPH, v jehož světle je za použití systematického výkladu nutno interpretovat i právní úpravy DPH členských států Evropské unie. Práce je dále zaměřena na poskytnutí eurokonformního výkladu termínů použitých českým zákonem o DPH, který při vymezení pojmu vybraná nemovitá věc vychází pouze z českého soukromého práva. Třetím výsledkem zkoumání je pak posouzení souladu samotné právní úpravy osvobození dodání vybraných nemovitých věcí od DPH dle českého zákona o DPH s právem Evropské unie. Na základě provedeného rozboru jsem došel k závěru, že vedle opominutí směrnicí o DPH zavedeného pojmosloví, které lze překlenout výkladem, neodpovídají požadavkům unijního práva rovněž i některé dílčí atributy osvobození dodání vybraných nemovitých věcí od DPH zavedené...Katedra finančního práva a finanční vědyDepartment of Financial Law and FinancesFaculty of LawPrávnická fakult

Bismit z uranového rudního výskytu Harrachov-Rýžoviště =Bismite from uranium ore occurrence Harrachov-Rýžoviště

Bismite, the momoclinic Bi2O3, was found at small uranium occurrence Rýžoviště near Harrachov, Krkonoše Mts., Czech Republic. Bismite forms grey massive aggregate with greasy luster. Unit cell parameters of bismitea=5.842(6),b=8.170(6, c=7.503(6)A, á=67.09(5)ř for monocline cell and a=5.852(6), b=8.167(5), c=13.820(8) from orthorhombic pseudocell agree good with other publisch data. IR absorption spectra are given, it is close to corundum andamorphousSiO2 spectra16116

Sources of healthcare funding in Poland and the Czech Republic

In this article, the authors present the legal structure of the individual sources of healthcare financing in Poland and the Czech Republic and identify their significance for the functioning of the healthcare system. This will be followed by a comparison of the sources of healthcare financing in these two states. The aim of this study is to identify the differences and similarities between the healthcare financing rules in Poland and the Czech Republic and to determine the advantages and disadvantages of both systems through a comparative approach. In the course of analysing the issues outlined above, research methods relevant to the legal studies are used, including the formal-legal method and the legal-comparative method