Dopad judikatury Soudního dvora Evropské unie na vybraná osvobozená plnění

Abstract

The topic of the thesis is the impact of the case law of the Court of Justice of the European Union (hereinafter referred to as "CJEU") on selected transactions exempt from value added tax (hereinafter referred to as "VAT"). Within the European Union, a process of VAT harmonisation is underway, the result of which is to promote a single internal market, to be achieved through a clear regulatory framework aimed at a homogeneous structure of the tax systems of the partial Member States of the European Union. However, this process has created many uncertainties in the national application of EU law in the Member States of the European Union. The aim of the thesis is to define selected concepts crucial for the evaluation of the conditions of VAT exemption under § 54 and § 55 of Act No. 235/2004 Coll., on Value Added Tax (hereinafter referred to as "VAT ACT") by applying the Euro-conforming effect of Council Directive 2006/112/EC. The thesis is divided into five chapters, including an introduction and a conclusion. The second chapter is devoted mainly to the development of harmonisation of VAT in the European Union and the transactions exempted from VAT under the VAT ACT. The third chapter focuses on the case law of the CJEU and the system of EU law and its sources, with an emphasis on the detailed definition of indirect (Euroconforming) effect. The fourth chapter is devoted to the application of the euro-conformity approach to selected VAT-exempt transactions under the VAT Act, based on a search of all the CJEU case law issued to date on the issue of Article 135(1)(a) to (g) of Council Directive 2006/112/EC. This chapter defines selected concepts relevant for the assessment of the conditions for VAT exemption under Sections 54 and 55 of the VAT ACT. As the development in the area of financial and insurance markets is constantly continuing, it is not possible to find a Euroconform interpretation for all concepts used in this area, but only for those that have already been examined by the CJEU in its decisions over more than 30 years. These conclusions are then put into context with the resulting recommendations addressed to the Czech legislator in the framework of the amendment of the VAT ACT.