Dokazování v daňovém řízení

Mgr. Tomáš Vrbacký

Master's thesis

Evidence during the tax proceedings

Abstract:

The diploma paper concerning the proofs in tax proceeding deals with general characteristics of tax proceeding, basic definitions, institutions and rules of tax proceedings according to current valid regulations and coherent practices of the court as well as analysis of particular proper evidences. Introduction of this diploma paper shows the importance of tax administration in relation to the state budget, the relation of first republic regulations to the currents ones, and the importance of introduction of administrative justice to the law in the Czech Republic. The main part of diploma paper discusses in details basic principles which are used in tax proceeding, i.e. the principle of law, the principle of co-operation, the principle of adequacy, dispositional principle and the principle of officialty, the principle of two instance proceeding, the principle of non-publicity and the principle of secrecy. The principle of free evaluation of facts is not mentioned on purpose. This principle is discussed in details further in the text concerning the course of tax proceeding and proofs where it logically belongs. Another subpart deals with various ways how to approve the origin of money, and the obligation of a tax subject to bear the burden of proof. It is the author’s opinion that in case of a notice given by a tax administrator concerning the proof of the money origin, the tax subject, if it is a natural person, has no obligation to bear the burden of proof because there are not any reasons for it. Conclusion of the diploma paper considers the tax regulations de lege lata and de lege ferenda and the coming tax reform.

Keywords

tax, proceedings, evidence, taxation, administration, basic, rules, in, calculation, of, according, to, other, type, documentation, dependent, activity, principles, principle, co-operation, adequacy, dispositional, officialty, two, instance, proceeding, non-publicity, secrecy, free, evaluation, facts

Language used: Czech

Date on which the thesis was submitted / produced: 27. 6. 2007

Thesis defence

• Date of defence: 19. 9. 2007
• Supervisor: JUDr. Dana Šramková, Ph.D.

Masaryk University

Faculty of Law

Master programme / field:
Law and Legal Science / Law