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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Employment benefits from the perspective of an income tax
 Čillíková, Dana ; Boháč, Radim (advisor) ; Novotný, Petr (referee)
Employees' benefits from the income taxes point of view Employee benefit can be defined as a certain advantage given to the employee by his employer on top of his salary. It is a voluntary fulfillment of the employer to which he is not obliged according to any law. Benefits represent significant motivator for current employees as well as attraction for new applicants. Benefits can be provided either in monetary or non-monetary form. The form of the benefit is usually crucial for the determination of its tax treatment on both employer's and employee's side. On the employee's side it has to be determined whether the benefit is taxable or tax exempt. On the employer's side it has to be determined whether the relating costs are tax deductible or not. The Income Taxes Act states explicitly that certain non-monetary benefits are tax non- deductible (e.g. gifts, expenses in the form of possibility to use cultural, leisure, medical, educational or sports facilities). In other cases the tax deductibility may be limited (e.g. contributions to alimentation provided by third parties including meal vouchers). On the other hand, non-monetary form is often one of the conditions for tax exemption for the employee (e.g. education, alimentation, soft drinks or possibility to use sports or medical facilities). The exemption...
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Nekalá soutěž v právu Evropské unie
 Čillíková, Dana ; Boháček, Martin (advisor) ; Jakl, Ladislav (referee)
Práce je věnovaná vývoji a obsahu práva nekalé soutěže v Evropské unii se zaměřením na nejnovější vývoj a judikaturu. Právo nekalé soutěže je upraveno především směrnicemi, tedy sekundárním právem, a dotváří jej judikatura Evropského soudního dvora. V práci je zahrnut výklad směrnic a judikátů k jednotlivým skutkovým podstatám nekalé soutěže a stručné srovnání právní úpravy v některých členských státech.
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