Rizikové aspekty převodních cen v rámci daňových kontrol

The aim of the diploma thesis is to identify the risk aspects of tax procedures in the area of transfer pricing resulting from the analysis of the judgments of the Supreme Administrative Court. The thesis first explains the legislative framework of the Czech Republic in the area of transfer pricing and outlines the relevant guidelines of the Ministry of Finance and the General Financial Directorate issued to specify the method of setting prices that fulfil the arm's length principle. The work also focuses on tax administration and the instruments used by the tax administration in the context of transfer pricing controls. The thesis itself deals with the analysis of selected judgments of the Supreme Administrative Court and identification of the course of tax control in the field of transfer pricing, including related controversial issues arising from the analysed judgments. The issues resolved in the litigations examined bring conclusions, in particular, in the areas of burden of proof, determination of reference price, otherwise connected persons and other areas relevant to the examination. Subsequently, the key points and legal sentences of the analysed judgments of the Supreme Administrative Court in the field of transfer pricing are highlighted and summarised in the thesis, which should provide the reader with a clearer and more effective orientation in the case law of the subject matter. The thesis concludes with a summary of the process of application of the provisions of Section 23(7) of Act No. 586/1992 Coll., on Income Taxes, as amended, and the conclusion of this diploma theses provides a summary of risk aspects that may arise in this process.