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The de minimis regime and financing of Czech theatres
Jonášová, Helena ; DVOŘÁKOVÁ, Jana (advisor) ; SOUČKOVÁ, Jaroslava (referee)
This diploma master thesis focuses on the de minimis regime and its application within financing of theatres in the Czech Republic. The de minimis regime is one of the instruments of finance regulations of finance from public budgets, in relations to enterprises in the Czech Republic. As it is an instrument of so-called state aid with considerable selective features, is it a subject of thorough regulations by the European Union. These regulations thus directly affect legal systems of member countries of the EU. The aim of the master thesis is to describe how the de minimis regime affects the opportunities of Czech theatres to receive financial support from public budgets and to find out how the legal acts of the European Union affect the financial situation of these theatres. The thesis also deals with the problem as seen from the point of view of providers of these financial supports so that it could be possible to reflect the issue as a whole. The theoretical background of the thesis is formed by the relevant legal acts, issued by the European Commission and by the commentaries made about them. An inseparable part of this work is also grant calls of individual grant providers in the Czech Republic. The practical part of the master thesis is then based on thorough research of all Czech theatres with regards to their relations to de minimis issues. The master thesis also works with data provided by the Czech Register of the de minimis regime.

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