This thesis presents a critical analysis of the legal instruments for the international exchange of tax information with a focus on automatic exchange of information. As automatic exchange of information is currently the most important type of information exchange, it receives the most&...

The main objective of the rigorous thesis entitled ?Tax and Legal Aspects of Sport in the Czech Republic? is to highlight the current legislative situation and established practice in the field of direct taxes and sports law using one of the most popular sports, football. ...

With regard to the set aim, the thesis provides an overview of the part of customs law that deals with the area of tariff classification, explains the concept of tariff classification, its characteristics of purpose and meaning in the context of the legislation regulating the&...

The topic of thesis is insolvency proceedings and its consequences for the fulfillment of taxes and accountings obligations. The thesis aims to describe the current legal regulation of insolvency proceedings in relation to the fulfillment of taxes and accountings obligations from the po...

The rigorous work focuses on debt collection of district courts claims. The rigorous work analyzes in detail the individual types of court claims considering their execution titles and analyzes the specifics of debt collection of individual receivables with emphasis on the debt collecti...

In the presented final work I deal with the issue of completing economic and monetary union. In the introduction, before quantitative research, I presented the following hypothetical statements about the unproven relationship between instruments for completing the economic and monetary union ...

The thesis provides a comprehensive overview of the use of the institute of suretyship as an instrument for securing unpaid VAT. In the thesis individual legal sources which regulate the use of suretyship for unpaid VAT are analyzed. The main part of the thesis is the...

I chose tax audit control as theme of my rigorous thesis. My thesis is in general about tax audit control since its beginning until the latest changes. Into my script I put process by § 89, law n. 280/2009 Sb., tax regulations, where is defined, how dubiety ...