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Insolvency proceedings from the viewpoint of a creditor
Tlustá, Klára ; Pikola, Pavel (advisor) ; Jaromír, Jaromír (referee)
This thesis discusses the Insolvency Act No. 182 / 2006 Coll. Insolvency and Its Resolution which came into force on January 1, 2008. This Act replaced Act no. 328/1991Coll., on Bankruptcy and Settlement and brought new legal adjusting of bankruptcy law. The thesis focuses on insolvency proceedings in point of view of creditor, as one of the main procedural subjects in the proceedings. The first part describes the theoretical basis for the application of claims of creditors in insolvency proceedings, because for their successful satisfaction is necessary to perfect understand of Act No. 182 / 2006 Coll. Equally important is the orientation in implementing regulations of Insolvency law. In the second part of thesis there is an analysis of input data with a focus on creditors in insolvency proceedings and the satisfaction creditors receivables. The obtain data are statistically processed and evaluated.
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Succession management, with a focus on selected issues expenditure in legal theory and practice
Krchová, Karolína ; Pikola, Pavel (advisor) ; Jaromír, Jaromír (referee)
The theoretical part is focused on explanation of the Institute of inheritance law. It includes view of its development in the Czech Republic and the overall view of the current legislation. Explains who he is deceased, the heir, legatee, heir sidestepped and what's estate. It defines an inheritance tax according to the new and recent legislation in force. Inform the development of inheritance tax.
The practical part deals with the specific data obtained from the site of financial management and the Ministry of Finance. There were detected revenues, expenses, balance the state budget, collection of inheritance tax and then all indicators compared.
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Economic and social impacts of non-payment of alimony in legal theory and practice
Prachařová, Petra ; Pikola, Pavel (advisor)
Bachelor thesis will deal with the maintenance obligation of a parent to minors, that the first results of the Civil Code and later at the initiative of one of the parents addressed by the decision of the Court. The first part will explain the concept of non-payment of alimony, a glossary and its legislation. It will also indicate what impact can have and in most cases a failure to pay maintenance for a minor child and an authorized person. What financial and social problems they face this family and how complex and difficult situation for this family it is. And will also include options identify the beneficiary in the recovery and acquisition amounts due.
It will also mention the earlier arrangement for the payment of maintenance replacement states that it subsequently exacted after the compulsory allowing authorized person and the minor child not suffer financially. The aim of this work will highlight solutions to the economic situation of these families in the form of re payment of maintenance replacement state.
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Insolvency proceedings in legal theory and practice
Pirklová, Alžběta ; Pikola, Pavel (advisor)
The thesis aims to map out the legal theory with regard to insolvency proceedings and it´s stages and ways of debt relief, assessing the legal provisions of the insolvency proceedings, findings of statistical details with regard to the start and end and the ongoing insolvency proceedings in Hradec Králové and Pardubice and analysis their results.
This thesis will consist of theoretical and practical parts.
The theoretical part will deal with the theoretical knowledge in insolvency proceedings.
Practical part will be based on my own investigation of indebtedness in Hradec Králové and Pardubice.
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Electronic records of sales as a tool to eliminate tax evasion
Bělinová, Marcela ; Pikola, Pavel (advisor)
This thesis deals with the prevention of evasion of tax control implementation instruments, namely the introduction of electronic evidence in revenues. The first part defines basic terms as tax, inspection tool, the Tax Code, tax compliance and more. There is mentioned view of tax administration in terms of legislation. Then describes the tools for eliminating tax evasion, zoom their operating principles of electronic evidence in sales in the Czech Republic. Definition of the problem, the reasons for introducing targets entities required to record sales, the subject of electronic evidence in revenues, mandatory data sanctions measures, the impact on businesses and the public budget. Work is in its second part deals with the evaluation of electronic evidence in revenues as a tool for professional elimination of tax evasion in the Czech Republic, Evaluation of Options Croatian model as a model for the introduction of evidence of sales in the Czech Republic. Based on information mapping pozice Czech Republic
Croatia to introduce the EET This will also assess the suitability or otherwise of the election of Croatia as a model for the introduction of EET in the Czech Republic.
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Problematika domácího násilí a jeho právní úprava v České republice.
Kotlářová, Veronika ; Pikola, Pavel (advisor)
Cílem mé diplomové práce je seznámit čtenáře s problematikou domácího násilí dle současné právní úpravy České republiky. V teoretické části se nejprve zaměřím na objasnění základní terminologie domácího násilí, a to počínaje pojmem domácí násilí, přes jeho znaky, druhy a formy, konče výčtem následků mající vliv na oběti domácího násilí. Nezbytnou součástí je vymezení pomoci postižené osobě domácího násilí v rámci našeho právního systému včetně organizací zabývající se jejich pomocí a podporou. Praktická část této práce je zaměřena na konkrétní případ související s problematikou domácího násilí.
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Insolvency proceedings in legal theory and practice in the Czech Republic
Zelníček, David ; Pikola, Pavel (advisor) ; Pavla, Pavla (referee)
This diploma thesis "Insolvency proceedings in legal theory and practice" is focused primarily on insolvency proceedings, in particular the principles and conditions of insolvency proceedings as a whole, the theoretical and practical concepts. Part of the work is focused so-called remediation of non-liquidation means of resolving insolvency and debt relief. This work is based on formal sources listed in the bibliography, legislation, professional journal articles and Internet resources. Work is also conceived partly from a practical point of view, when there is elaborated the specific case of insolvency proceedings, pointed out the difficulties of the procedure and the possible concept designed to streamline management, consisting of the decision of judicial practice.
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Recovery of claims in ČR
Obermajerová, Marie ; Hájková, Ivana (advisor) ; Pikola, Pavel (referee)
The thesis follows up the interpretation of the administrative proceedings pursuant to Act no. 500/2004 Coll., Administrative Procedure. It begins with the history and development of the administrative proceedings in the Czech Republic. The aim is to further clarify the basic principles of administrative bodies. The main part explains the general provisions on administrative proceedings, for example what administrative bodies exist, what is a participant in the proceeding and which tasks it makes. Further follows its own course of the proceedings at first instance. This is the initiation of the procedure, its progress and the possibility of an appeal. The last part deals with administrative proceedings under special laws. This is the procedure for non-payment of social security contributions and state employment policy. The thesis describes the methods of execution order from the social security against debtors
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Current issues of foreigners in the Czech Republic
Abrahámová, Eva ; Korcová, Renata (advisor) ; Pikola, Pavel (referee)
Bachelor thesis named, Current issues of foreigners in the Czech Republic, in terms of work and residence rights. In theoretical part explains above, and distribution of various types of residency. Stating which criteria the foreigners must have in order to be granted residence. These are foreigners from third countries, but also citizens of the European Union who want to have in our temporary or permanent residence, either in terms of work or study, for example. It discusses issues related to the theme, using examples from practice. In conclusion, the proposed summarized solutions that could help in this issue.
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The issue of loans in the banking and non-banking sector
Kratochvílová, Olga ; Cvik, Eva Daniela (advisor) ; Pikola, Pavel (referee)
This Bachelor Thesis is focused on the issue of credit products in banking and non-banking sector in the Czech Republic. The first part introduces the theory related to explanation keywords, description of the credit products which are currently offered on the Czech market and which are linked with the legislative interpretation of relevant terms related to the credit issues. The practical part includes description of the credit products by leading representatives of the banking and non-banking sector, comparison of consumer credit, questionnaires and interviews with employees representing selected financial institutions. Author's own experience and the analysis of accomplished investigation helped to design an innovative loan products that could use its parameters to provide clients with more favorable conditions.
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