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Public contract financing and supervising
Hrinko, Slavomír ; Karfíková, Marie (advisor) ; Boháč, Radim (referee)
1 ABSTRACT The thesis deals with public contract financing and supervising in Czech Republic according to Czech national law with respect to European Union directives. The aim was to analyze existing law in area of public contract financing based on practical experiences with public as well as commercial procurement and propose improvements of law provisions, which can lower the cost of public contracts. Major and minor specific changes were recommended mainly for Act No. 137/2006 Coll., public procurement law (hereinafter referred to as the "public procurement law"), as subsequently amended, in following areas: Deeper applying of 3E principles - Public contract authority shall act much more economically, effectively and efficiently during whole public contract lifecycle from defining needs to fulfill public contracts. The public contract authority obligation to act according to 3E principles shall be directly included into public procurement law. Increasing level of free and fair supplier competition - Three main principles of equity, non-discrimination and transparency shall be applied by public contracting authorities more extensively. The rules of public tendering process shall be simplified. Administration obstacles for supplier participation shall be removed. The space given by law to public...
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Supervision in insurance industry
Konupková, Jana ; Karfíková, Marie (advisor) ; Kohajda, Michael (referee)
The aim of this diploma thesis is the supervision in insurance industry. The main part describes the legal regulation of issues in supervision in the Czech Republic, including historical development. It follows then the interpretation of insurance supervision in the European Union. The final part deals with regulation of supervision in insurance industry in foreign countries, primarily by legislation the Federal Republic of Germany and the Republic of Austria. Key words: supervision in insurance industry insurance law insurance act
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Pension savings premium
Havlanová, Jana ; Boháč, Radim (advisor) ; Karfíková, Marie (referee)
Contributions for pension savings This thesis in the first place deals with the contributions of pension savings and the process of it's administration. The purpose of my thesis is a description, analysis and evaluation method of selection contributions for pension savings. The thesis is based on some new concepts that are associated with administration of insurance. It means that new contributions for pension savings are closer to taxes than to the premiums for social security. The basic source of legislation is Act No. 397/2012 Collection of Laws, about contributions for pension savings (ACPS). This thesis is divided systematically into six chapters. The first chapter is introductory. This chapter defines the aim, the methods of use and literature. The second chapter briefly describes the implementation of the pension reform, focusing on II. pillar, it's current status, proposed changes and possible future developments. The largest chapter is Chapter Three - financing of retirement savings. The starting point for description, analysis and evaluation of the regulation of contributions is Comment to the Act about contributions for pension savings. The third chapter is divided into five parts - Legislation before taking ACPS, approval of new legislation, contributions, administration of contributions...
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Abuse of the law in tax law
Plevová, Magdaléna ; Boháč, Radim (advisor) ; Karfíková, Marie (referee)
- 1 - Abstract The purpose of my thesis is to characterize and analyze the doctrine of abuse of rights in relation to the tax law. The second objective of this thesis is to make a conclusion if the current legal regulation of this doctrine is sufficient in the Czech legal system. The thesis is devided into six chapters in accordance with the topics. The first chapter proposes notions of "tax" and "tax law" and then describes interpretation of tax law. The second chapter deals with issue, what kind of right is abused. Following chapter is important because it differentiates among the notions of real content of legal acts, circumvention of the law, and tax optimization in relation to abuse of law. The crucial part of this thesis is chapter four called "Abuse of Law" which concerns the detailed introduction to the abuse of law doctrine. This chapter contains five subchapters, when the second one deals with the general principle of prohibition of abuse of rights of European law and following subchapters compare Czech and French legal regulation of the abuse of tax law. The last subchapter describes procedure of Czech tax administrator to combat abuses of tax law. The fifth chapter contains deeper analysis of cases of abuse of tax law. There are analysed two cases of the European Court of Justice and some cases...
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Time-limits for tax assesment
Koníčková, Ester ; Boháč, Radim (advisor) ; Karfíková, Marie (referee)
In this thesis I describe the development of the legal frame for a statutory time limit, a period within which an official government authority can assess, reassess, calculate and issue taxes according to the law on Administration of Taxes and Charges (Nr. 337-1992) as amended and consequently replaced by the Tax Code, law nr. 280- 2009. Such time limit is crucial to establish a clear period during which tax can be assessed or a reassessed and issued to a subject with tax duty. After expiration of such time limit tax can no longer be calculated, and the tax proceedings therefore seize, without having the possibility to modify the tax as it was calculated last. The goal of this diploma thesis is to introduce the development of the legal frame for a statutory time limit for assessment and reassessment of taxes in the light of the modern case-law and its effects. The work includes cases from the Constitutional Court as well as administrative courts and it deals with the aftermath of their findings and lists the impact of such findings on private legal practice and by extension also on the tax subjects themselves. The thesis is divided into 8 individual chapters. Chapters 1 - 4 deal with tax proceedings, and time periods generally, time periods for tax administration and the calculation of course of...
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Supervision over financial market in the context of the supervisin reform in the European Union
Tkadlecová, Kateřina ; Karfíková, Marie (advisor) ; Kohajda, Michael (referee)
Supervision over financial market in the context of the supervision reform in the European Union The aim of this thesis is to analyze the scope of regulation and financial supervision over financial market in the context of the supervision reform in the European Union. The orderly functioning and integrity of financial markets are the basic conditions on the stability of the financial system. The author uses a historical-empirical method to address the legislation of European reform of supervision and to analyze its scope. First parts of this thesis are given to the legislation of regulation and financional supervision in the Czech Republic, to the forms of supervision and to the recent developments in the supervisory structures in the EU states. Part of the thesis is given to the new architecture of financial supervision in the EU and to the European system of financial supervisors. The last part of this thesis is given to the possible impact of the new architecture of financial supervision in the EU on the system of regulation and supervision of financial market in the Czech Republic. Key words: regulation, supervision, financial market
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Insurance intermediaries and supervision over their activities
Ledecká, Alena ; Karfíková, Marie (advisor) ; Kohajda, Michael (referee)
of thesis titled Insurance intermediaries and supervision over their activities. In my thesis I deal with legislation status and activities of insurance intermediaries. The thesis is divided into three chapters. The first one is devoted to general insurance and the insurance law. I emphasize the importance of the sector and necessity its legal regulation. I mention the roots and development of insurance legislation since 1989. The core of my work is the second chapter, which describes the importance of insurance intermediaries, their function and relationship to other distribution paths. I am talking about the history of the business and its legal regulation and focusing on the development of regulatory activities of insurance brokers since 1989. View of the earlier legislation is important because the anchor institutions and concepts that are still part of the applicable law. The most important part of my theses is a evaluation od the existing legislation, the Act on Insurance Intermediaries, Insurance Act and the Insurance Contract Act in relation to insurance intermediaries. I describe types of contractual arrangements under the Commercial Code that are applicable to insurance intermediaries cooperation with other entities. From the legislation of the Act on Insurance Intermediaries, I focused...
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Tax audit
Václavík, Petr ; Karfíková, Marie (advisor) ; Kohajda, Michael (referee)
59 Tax Search - English summary The aim of this work is to describe the basics of tax search of Czech tax authorities in view of new tax procedure act, and jurisdiction. In 2011 a new Tax Procedure Act has come into operation. It affects all tax procedures including tax search. It has established new principles of tax procedures, and has also included some jurisdiction. However, it has also established some new questions, that must be sold by new jurisdiction. Tax search is a specific procedure how government, using its special agencies - usually Tax Authority Offices, monitors declared taxes. Sometime tax authorities think their work is so important that there is no limitation in used tools. Then a court must say there is a limitation not only in act but also in principles of good administration. Some of these opinions were included into the new act, some were left intact since government does not agree with them. Tax search must have its goal. According to Constitutional Court a tax authority cannot start arbitrarily but there must be some suspicions, and a prove of it. Tax search alone can be separated into 3 parts - beginning, process, and conclusion. All these parts have their guidelines. Especially at the beginning tax authority can start tax search in given time of 3 years, and whole tax search must...
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Taxation of income resulting from employment
Hromířová, Helena ; Karfíková, Marie (advisor) ; Kohajda, Michael (referee)
1 Abstract The Taxation of Income from employment The aim of this thesis is to summarize and describe issues of legal regulation of the taxation of income from employment in the Czech Republic including its historical development and international context. Regulation of tax in general is quite complicated so it is the case for tax on income from employment. This thesis is trying to explain some important concepts which are essential for understanding how an income from employment is taxed. The thesis consists of an introduction, six chapters and conclusion. First chapter explains what is meant by employment and what legislation is devoted to legal regulation of the taxation of income from employment. Second chapter describes historical development on the territory of the Czech Republic from 1918 to 90's of the 20th century that preceded current legislation, to which is dedicated the next chapter of this thesis. The current legal regulation is described with the focus on regulation of the subject and the tax base of the income tax from employment. Part of this chapter is information about tax allowances, tax deductions and tax benefits for a dependent child. Regulation of the payment method and related matters follows, including the implementation of the annual tax settlement or the duty to the tax return....
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Tax law principles of process
Ondrýsek, Roman ; Karfíková, Marie (advisor) ; Boháč, Radim (referee)
The aim of the thesis "Principles of fiscal procedure law" is focus on the principles applied in the area of the principles applied in the tax proceedings. Knowledge of basic principles used in the tax process should also minimize the risks associated with the taxing authority. The effort is the sophistication of tax administration, so that tax is always levied the tax in accordance with the law and not in conflict with it, as it often happens. The first part focuses on the concept and importance of fundamental principles and the principles and the principles of good governance, the second deals with constitutional principles and fundamental principles of fiscal management. The final section is devoted to the supporting principles and supporting use of administrative law in tax proceedings.
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