National Repository of Grey Literature 172 records found  1 - 10nextend  jump to record: Search took 0.00 seconds. 
Compulsory Insurance in Case of Liability for Damage
Elišáková, Gabriela ; Vybíral, Roman (advisor) ; Karfíková, Marie (referee)
Compulsory Insurance in Case of Liability for Damage Abstract This thesis analyzes the Czech legal regulation of compulsory contractual insurance in its broader context. The thesis is largely focused on mandatory contractual insurance for health service providers. In order to fulfil the objectives of this thesis, methods of analysis, description and comparison were used. The first chapter deals with the historical development of insurance and insurance in the world and the Czech lands. One of the subchapters is then specifically devoted to the historical development of compulsory contractual insurance. The second chapter deals with the separate concept of compulsory contractual insurance. The chapter deals in particular with the difference between statutory and contractual insurance and, within the framework of contractual insurance, the difference between mandatory and voluntary. The categories and types of insurance are also presented here. The third chapter contains a comparison of the current and previous Czech legislation on compulsory contractual insurance and analyzes the current legislation. It also deals with the essentials of the insurance contract and the question of the extent of the compulsory contractual insurance, in particular with regard to the non-stipulation of the minimum extent of...
Property taxes and their place in the tax system
Hrábek, Radek ; Karfíková, Marie (advisor) ; Boháč, Radim (referee) ; Trubač, Ondřej (referee)
Property taxes and their place in the tax system Abstract In the thesis I dedicate my research attention to legal areas with high social resonance and the endless interest of the broad scientific community. The issue of taxes, especially property, undoubtedly appeals to the large civilian public who encounters it in its real life, and yet it is a constant object of research by the scientific juristic community and the giants of legal theory and practice. Taxes are one of the natural legacy of a citizen with the state. There is no need for a long search to find that the tax and tax policy of the state are among the essential attributes of its independence and sovereignty, both internally and externally in the modern world. In particular, through taxes, public budgets and funds, such as state and municipal finances, serve to meet their needs, protect property and inhabitants. Thus, the thesis also contains a brief historical treatise on property tax, which is relevant for the examination of the legal property tax field, especially so that the factors of their importance, location, position and continuity, as well as discontinuity in the tax system, are easier to determine. Looking at the past in order to determine the formation and application of property taxes in our geographical area, together with a...
Tax Havens
Med, Šimon ; Vybíral, Roman (advisor) ; Karfíková, Marie (referee)
Tax Havens Abstract The issue of tax havens is a frequently discussed topic of recent years, both by taxpayers and tax advisors and by the financial administration. This is due to EU and OECD activity in this area and increased legislative activity regulating harmful practices of tax havens The aim of this work is to summarize tax havens. Therefore, will I focus on states in Europe, multinationals and direct corporate taxation. The main initiatives are the OECD initiative against BEPS and the EU tax avoidance package (ATAD, CCCTB, CCTB, DAC). Tax havens can be simply defined as states in which the taxpayer is less taxed than the in the state of source of income. In a broader sense, it is not only lower taxation but also mediation of the lack of transparency of beneficial owners towards the tax authorities in the state of the source of income. In the first part of this thesis I deal with the basic terms that are connected to tax havens. These are the elements of the tax, the definition of tax havens, tax evasion, tax avoidance, tax optimization, tax planning. The second part deals with the symptoms of tax havens, where I show examples of harmful practices. In this section, I focus on Double Irish with Dutch Sandwich, transfer pricing, abuse of double tax treaties, harmful tax practices in relationship to tax...
The Financial and Legal Aspects of Alternative Payment Systems from the Anti-Money Laundering Perspective
Paseka, Antonín ; Vybíral, Roman (advisor) ; Karfíková, Marie (referee)
Financial Aspects of Alternative Payment Systems from the Point of View of Money Laundering Abstract The aim of this thesis is to provide a general overview of the current state of alternative payment systems with regard to their inclusion in the financial market, their properties and potentials for wider use, and to evaluate their possibilities to more effectively combat money laundering, terrorist financing and the proliferation of weapons of mass destruction. In the first chapter, the thesis explains the broader context with regard to financial systems, especially within the money market systems focusing on retail, while providing a deeper explanation of the context of European law and Czech law. The second chapter is focused on closer analysis of alternative payment systems with regard to their use. Alternative payment systems are divided into two basic categories for centralized alternative payment systems and decentralized alternative payment systems. The category of centralized alternative payment systems corresponds to the current conventional financial market, taking into account the innovations that have emerged in recent years. Decentralized alternative payment systems are based on the DLT Blockchain technology and the Islamic Hawala payment system is analyzed as a purely informal, decentralized...
Registrar of investment instruments in the European and comparative perspective
Mazanec, Luboš ; Karfíková, Marie (advisor) ; Bakeš, Milan (referee) ; Dřevínek, Karel (referee)
Registrar of investment instruments in the European and comparative perspective Abstract The submitted thesis deals with the regulation of a registrar of investment instruments in the context of the relevant Czech and European Union laws. The aim of this dissertation is to provide a theoretical insight into the issues of regulation of investment instruments within the statutory and case law, taking into account current issues that are relevant from the practical point of view. This thesis also adequately addresses the prospects of a legislative development of activities on the European Union level and it reflects some practical trends in the financial markets sector. The first two chapters deal with general and theoretical issues that are closely related to the main topic of the thesis. They specifically focus on a definition of investment instruments and its registrar in the current jurisprudence and economic science, and also include a detailed explanation of the significance of these two subjects. The second chapter also adequately addresses the legal aspects of investment instruments, immobilized securities and book-entry securities in line with the relevant Czech laws. The third chapter provides a detailed legal analysis of relevant laws and regulations of the registrar of investment instruments....
Theoretical and Practical Aspect of Unit-linked Insurance
Merenda, David ; Karfíková, Marie (advisor) ; Boháč, Radim (referee) ; Vybíral, Petr (referee)
v anglickém jazyce Theoretical and Practical Aspect of Unit-linked Insurance Abstract United-linked insurance (ULI) is the most widely sold type of life insurance in the Czech Republic; frequently, however, this product is sold to clients without respecting their investment profile and financial needs (mis-selling); mis-selling, in turn, results in the loss of confidence in the system of financial distribution and its efficiency. Even though the current legislation offers tools to mitigate mis-selling (not only) of ULI, in practice such legal regulation proves to be insufficient. The causes of this relate to both the distributors and their customers, as well as to the financial products themselves. Behavioural research has proven marked shortcomings in the economic and legal understanding of a human being as a homo economicus, i.e. as a rationally acting agent. A number of studies evidence that people oftentimes demonstrate limited rationality, which negatively impacts financial distribution, in that these cognitive errors may be purposefully and skilfully abused by distributors who use their marketing and sales strategies to the clients' disadvantage. In this respect, this thesis analyses the current financial-political customer protection doctrines; the status of the ULI customer protection,...
Tax Law Related Aspects of Sharing Economy
Bareš, Martin ; Vybíral, Roman (advisor) ; Karfíková, Marie (referee)
This thesis consists of four chapters, introduction and conclusion. In the introduction to this thesis, the author clarifies the reasons for choice of the subject of the thesis, defines the aims of the thesis and its systematic as well as describes the methodology of the thesis and the default sources. In the first chapter, the author deals with definition of the concept of shared economy and connected critical reflections. The second subchapter of the first chapter deals with description of selected shared economy representatives, with whom the application part of the thesis shall deal with. The second chapter generally defines the relevant institutes of tax law such as tax evasion and tax optimization, whereas the author deals with the difference between them. Further, attention is paid to circumvention of law, obscured legal action, abuse of law and the fight against tax evasion. The centerpiece of this thesis is included in the third chapter, which is focused on application of tax legal regulations to selection of representatives of shared economy. The relevant chapter is divided into four subchapters, each dealing with individual taxes. Each of the subchapters includes brief description of examined tax as well it deals with the application of tax law rules to shared economics cases in the...
Tax aspects of disposal of cryptocurrencies
Čech, Jakub ; Vybíral, Roman (advisor) ; Karfíková, Marie (referee)
Title: Tax aspects of disposal of cryptocurrencies This thesis aims to answer the selected questions from the legal and, above all, the tax- law framework. Cryptocurrencies are a fairly young phenomenon, which is still developing. They are mainly used as an alternative to state-recognized currencies or a specific investment instrument. Because of the significant profits that transactions can bring with them, the issue of determining related tax obligations is important. The work is divided into 4 basic parts. The first part deals with the general definition of the cryptocurrencies and other relevant institutes. The second part deals with personal income tax and the third part deals with value added tax. The final fourth part deals with the issue of the future development of cryptocurrencies regulation. In the first part, focus is placed on the general definition of cryptocurrencies within the rule of law, with emphasis on comparison with selected traditional institutes of financial law. Attention is also paid to the specific features of cryptocurrencies that are relevant in terms of tax administration and related tax duties. Considerable attention is also paid to the criminal law consequences that might arise in the event of non-compliance with tax obligations. At the end of this section, the...
Supervision over Insurance Industry and the Legal Regulation
Černý, Tomáš ; Karfíková, Marie (advisor) ; Vybíral, Roman (referee)
Supervision over Insurance Industry and the Legal Regulation Abstract ČERNÝ Tomáš: Supervision over Insurance Industry and the Legal Regulation; Charles University, Faculty of Law; supervisor of the rigorous thesis: Prof. JUDr. Marie Karfíková, CSc.; 2018, number of pages 183. The rigorous thesis attempts to confirm or refute the author's hypothesis that it comes to harmonisation of national legislations not only in the regulation and supervision in the insurance industry as a major branch of the economy, but generally in the supervision over financial markets as a whole, also apart from the integration and harmonisation within the EU. Based on the conducted review, the results of which are incorporated in this thesis, it can only be said that the subject and the way of supervision are very similar in individual countries compared, despite the diversity of individual supervisory institutions, whether as an independent institutional framework of the supervisory body within the central bank or as a self- established body. The first two chapters explain the meaning of individual concepts and terminology necessary for the proper understanding of the issues of the insurance industry and its supervision. The clarifications concern in particular some terminology in the field of insurance and its supervision, the...
Taxation of profesional sportesmen's income
Různar, Miroslav ; Vybíral, Roman (advisor) ; Karfíková, Marie (referee)
Taxation of profesional sportmen's income Abstract The main objective of this thesis was to design its taxation of the income of professional athletes from the sports activities, especifically in the position of tax residents of the Czech Republic. At the same time, I wanted to point out the inconsistencies that arise between the theoretical and practical solutions to this problém, all in wake of the case-law of the judicial domestic instances and the Court of Justice of the European Union. In this analysis was used the basic division of professional athletes - the athletes in the individual sports and athletes in the collective sports. This work is, together with an introduction and the conclusion, divided into six chapters. The first chapter is devoted to the development of sport as a means of meeting the needs and its importance for the society. The second chapter, in its first part, is about the position of the athlete as a subjekt od legal relations. The following are general passages relating to the income tax of individuals and groups of incomes, of which is the income collected. Furthermore, is mentioned the importance of the expenditure of the taxation of the income of professional athletes and the possibility of their application in the tax return. The third chapter deals with the status of...

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