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Comparison of legal regulation of basic institutions of a residential cooperative in Poland and the Czech Republic
Mendroková, Eva ; Oehm, Jaroslav (advisor) ; Patěk, Daniel (referee)
THE COLLATION A REGULATION OF FUNDAMENTAL INSTITUTES OF HOUSING COOPERATIVES IN POLAND AND THE CZECH REPUBLIC This work aims to capture qualities and shortcomings of the legislation in one of the important sectors of housing, the cooperative sector, in the context of a comparison of the two national legislations - in the Czech Republic and Poland. In both compared legislations, cooperative has its special character and long-standing tradition, which was introduced immediately in the introductory sections. The cooperative sector is the merit of this work. The issue of housing is always up to date, moreover, in practice we many time encounter with the uncertainties associated with the housing issue. Cooperative law in the area of housing is interesting in particular, with regard to incompleteness, and, in some cases, to insufficiency of Czech legislation, distinguish it from, more or less, consistent realization of housing cooperatives in Poland. Although both legislations have similar sources and traditions, and their characteristic developments, in the field of the law the willingness of legislators to adapt an important part of ensuring significantly differs from the housing requirements of the population. In the Czech legal system is a cooperative law captured only in a few provisions of the...
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Superficies, easements – accounting, tax and legal perspective
Šimůnek, Jiří ; Molín, Jan (advisor) ; Müllerová, Libuše (referee)
This diploma thesis deals with legal, accounting and tax consequences of superficies and easements under the legal system of the Czech Republic. Description of the legal context both subjected institutes is focused on domestic evolution process, as well as historical excursion into the jurisdiction of other states and registration in the Land Registry. Further there is an analysis of superficies and easements reporting approaches of Czech accounting legislation and international accounting standards IAS/ IFRS. This section focuses mainly on the reporting of the superficies in the balance sheet of accounting entity according to the Czech accounting law with regard to the change between 2014 and 2015 and IAS/IFRS standards. Tax chapter deals with income tax, value added tax, transfer tax imposed on both institutes in the Czech tax law, including tax burden on inheritance and donation.
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Intraspecific diversity in the ichthyofauna of the Czech Republic, its knowledge and protection
Lusk, Stanislav ; Lusková, Věra
At present, 48 fish and 2 lamprey species occur in the waters of the Czech Republic. Of these, 22 fish species are protected by law all over the country or locally, the protection of 3 fish and 2 lamprey species is conditional. For the time being, there are no legal means to protect their intraspecific (genetic) diversity. In this point, one can only utilise certain indirect measures that follow from the limits pertaining to endangered species. The available knowledge of intraspecific diversity of the fish fauna in the Czech republic is fragmentary an incoherent. That is one of the causes of the absence of legislative means to protect the intraspecific diversity. In addition, the apprehension of this phenomenon by the piscatorial public is insufficient although this diversity is the most endangered by the very fishery management. Increased research and knowledge of the intraspecific diversity of particular species is inevitable as the basis for its conservation.
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Kidney Transplantation in Theological-Ethical Reflexion
Zárubová, Jaroslava ; Milfait, René (advisor) ; Vlková, Eva (referee)
In my diploma work i tried to valued transplant in a christiant (religious) point of view. My essay (diploma work) is consisit of (devided to) two parts - medical part, in which I have written about individual steps made before the exact transplant and I also explained what are the benefits and negatives of transplant. In the first part I also included law issues of transplant in Czech legislation, about the difficulty to donate the organ, perhaps the risk of the individual donors. I described the criteria of death from medical and ethical point of view. In a second part(teological) I have written about the value of the transplant from the ethical point of view, the religious side (reflexion) it means till when the human being is still considered as a person whose dignity has to be (needs to be) respected and whether the human autonomia is the ethical password. From the religious point of view (side) does not exist objection against volunteery transplant donors. Donor transplant is morally accepted with agreement of the donors themself and without excessive (enourmous) risks included. The purpose of th death of the individual is diagnosed (found out) first before the transplant can be donated. The possibility of the donation (transplant) abuse is the organs selling market. In the christian way the life is...
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Tax and legal issues of real-estate business in Austria
Banctel, Kristýna ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
The purpose of this study is to compare tax and civil-law issues concerning property business in Austria and in Czech Republic in 2016 and to investigate the efficiency of the current legislation against the real estate bubble. The theoretical part of this study contains selected demographic and price statistics concerning real estate in both countries and focuses on the description of the existing law currently in effect in both compared countries. The practical part analyses tax and transactions costs that concern property trading and a comparison of possibilities of amortisations and rentability of a rented flat in both countries.
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