Katedra finančního práva a národního hospodářství / Department of Financial Law and National Management


Recent Submissions

Toman, Lukáš
Odepření nároku na odpočet daně z přidané hodnoty v důsledku účasti na podvodu

The thesis provides a complex overview of substantive and procedural aspects of refusing the right to deduct VAT as a result of participating of a tax subject in a tax fraud. The substantive part of the thesis is focused on conditions which have to be fulfilled for&#...

Gola, Michal
Mezinárodní výměna informací pro daňové účely

International exchange of information for tax purposes between different jurisdictions is an essential part of international cooperation between tax administrations since jurisdictions generally cannot track the international economic activity of their taxpayers and, thus, tax evasion is within their ...

Skočná, Markéta
Daňová úprava daně z příjmů a daně z přidané hodnoty v insolvenčním řízení zejména z pohledu věřitele

The aim of this diploma thesis is to give an integrated tax view on the problematics of unpaid claims which a creditor registers in his accountancy. The work focuces on claims against a debtor in insolvency proceedings.

Suchánek, Kamil
Rozpočet Evropské unie

The thesis is focused on discovery and acquaintance with the budget of the European Union. It acquaints itself with the gradual development that the European Union has gone through in finantial matters. The thesis mainly pursues the current state of European budget, therefore it&#x...

Soukup, Roman
Ochranné prvky a padělání bankovek

In this work I write about the topic of security features and the related theme counterfeit. There are described coins, banknotes and their security features. I focus on security in meaning which of them are currently used, how are they created, where can be found on ...