National Repository of Grey Literature 8 records found  Search took 0.01 seconds. 
Immunities in the Constitutional System of Czech Republic
Malcová, Barbora ; Kudrna, Jan (advisor) ; Jirásková, Věra (referee)
Immunities in the Constitutional System of Czech Republic The thesis Immunities in the Constitutional System of Czech Republic examines the enshrinement of the immunity of selected public officials in domestic legal system. The essay describes the objective state of legislation as well as the development of academic view of the system of exceptions and the attitude of the persons, in whose favor the element works. After a short introduction, whose purpose is to outline some possible opinions and generally believed myths about parliamentary immunity; the thesis explains some terms related to the institute - material immunity, procedural immunity, and procedural exemption. The main body of the paper reviews the individual types of immunities in detail. The first chapter discusses the Members of Parliament - the immunity of the Deputies and the Senators. It shows the evolution of the constitutional basis to the institute, presents the current form of Article in the Constitution with a numerous cases when the immunity of an MP was removed by the Parliament. It also deals with the connection of the constitutional articles to the rules of procedure of the Chambers. The thesis describes selected problematic aspects of the institute, and demonstrates a number of those with historical and present court...
Selected issues of public tender: the institution and types of public tender
Večerková, Kateřina ; Plíva, Stanislav (advisor) ; Liška, Petr (referee)
The presented thesis addresses selected questions within the topic of public tender competitions, with focus on defining the term "public tender" and defining different types of public tenders. The thesis attempts to explain current legal environment of public tenders with regard to the amendment which has entered into force on September 15, 2010, and which has altered certain establishments of the Public Tenders Act. Alternations occurred also in the establishments focused on in this thesis; and because there has been no statutory interpretation or judicature yet, this thesis attempts to shed light on the implications of the amendment on the selected establishments. Definition of the term "public tender" is crucial from the viewpoint of full compliance of the Public Tenders Act; therefore, definition of the term along with its proprieties is one of the core topics of this thesis. Connected to this topic is also the question of proper definition of the term contracting authority, and assortment of subjects into correct contracting authority categories. This assessment is deemed fundamental for public tender competition. The thesis attempts to analyze situations where contracting authority specification is ambiguous. The case of ČEPRO, a.s., was chosen as a practical example to demonstrate such...
Exemption of Supply of Selected Immovable Property from Value Added Tax
Sejkora, Tomáš ; Kohajda, Michael (advisor) ; Boháč, Radim (referee)
- 133 - Abstract The thesis is focused on the legal regulation on the exemption of the supply of selected immovable property from VAT without deductibility of the VAT paid at the preceding stage. The main aim of the thesis is to analyze the so called best practice in the field of VAT. This aim shall be reached by the analysis of the relevant Czech and European Union legislation governing the VAT. The thesis was created with the use of analysis, synthesis, comparative tax law and description as the methods of scientific work. The definition of the purpose of the supply of a building or of a land on which a building stands pursuant to the directive on VAT could be found as the first result of the research. The VAT legislation of the EU Member States shall be interpreted with the use of this definition and the systematic interpretative method. The second result of this thesis is the interpretation of the Czech legal terms in accordance to the EU. legislation. It is necessary to admit that the Czech legal terms in the Act on VAT originate from the Czech private law legislation but their particular meaning in the Act on VAT differs. The third result of this thesis is an assessment whether the relevant provisions of the Czech Act on VAT are in concordance with the EU legislation. The author concluded that such...
Exceptions to the harmonizing measures of the law of the European Union
Kratinová, Lucie ; Zemánek, Jiří (advisor) ; Král, Richard (referee)
This final thesis gives an overview of possibilities given to Member states by European law to differentiate the legislature the way it fits their national needs. It might be difficult for all Member states to participate in all European policies as it is stated in Treaties, directives or regulations as the Member state cannot or does not want to follow the mainstream of integration. European law then provides the means how to differentiate from the provisions to secure that any harm will be caused to a Member state. In the first part of the thesis, some basic terms to understand the subject are introduced such as differentiation, harmonisation, flexibility and integration itself. In the second chapter you can find the process of harmonization and the power within that the institutions of European Union can operate. Some disputes about how the powers are exercised are also introduced here. The differentiated integration had some development which laid the foundations to the current situation and therefore the development is described in this chapter. There are more ways how to differentiate within the European law, chapter number 3 gives a basic overview of these possibilities. It mentions multiple-speed Europe, variable geometry and integration á la carte, and gives some practical examples to understand...
Mystic of Eckhart Tolle
Všetečka, Jan ; Vogel, Jiří (advisor) ; Kolář, Pavel (referee)
This work brings the mysticism of Eckhart Tolle, spiritual teacher who combines his teaching various spiritual movements and religions. Tolle 's non-denominational teachings addressed to anyone looking for a way to break free from the drawbacks that entails today's way of life . Includes biography Eckhart Tolle . There are Tolle explains the main concepts of mind as mind , consciousness , being, ego , emotional body ( pain ), presence , silence, space , acceptance , surrender, awakening and liberation. The work shows Tolle confrontation to Christianity , Vedic teachings , Buddhism, Taoism, gnosis , Islam , and European philosophy and thinking. Critical responses to Tolle teachings are mostly positive. Tolle's non-dogmatic attitude precedes negative criticism . Briefly mentioned last Tolle 's actions concerning the school website for the book A New Earth Oprah Winfrey moderated . The like-minded personalities are exploring our spirituality detailed description of Edward Thomas as an important representative of Czech spiritual connection with yogic philosophy and practice, Jill Bolte Taylor, neuro ananatomist whose research activities and conclusions drawn from it , have a remarkable conformity with the teachings of Tolle . In conclusion, pointing to Eckhart Tolle as an important teacher of conscious...
Personal income taxation in the United States of America on federal and state level
Spáčilová, Ivana ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
Personal Income Taxation in the United States of America on Federal and State Level The main aim of this thesis is to show the complexity of personal income taxation in the United States of America, by explaining the system of taxation and the main changes of the personal income taxation for the last ten years, under the influence of Economic Growth and Tax Relief Reconciliation Act, which was passed in year 2001. The system of this work is divided into four main parts. The role of the first part is to show the history of the taxation which led to the today's personal income taxation system, followed by second part with the explanation of system of the personal income tax of individuals, shown in details with the differentiated statuses of subjects, deductions, progressive tax brackets and tax credit for the taxpayers. The third part shortly describes personal income taxation system in the state of Maryland to show a different layer of the taxation system with its rules. The fourth part reflects the changes of the tax system in the last decade, which were brought by EGTRRA, with its affects on various groups of taxpayers and the effect on the economy of the country. These four parts together should create a picture of the system and its functioning of the personal income taxation in the United States of America.
Personal income tax exemption as a factor which influences taxation rate in selected countries
Korousová, Alice ; Vančurová, Alena (advisor) ; Pšurná, Pavla (referee)
The diploma thesis deals with the affect of tax exemption as a structural element of personal income tax at the rate of taxation in the Nordic countries. The first part of the analysis consists of a comparison of the structure of personal income tax in selected countries and an analysis of exempt income, with a focus on social benefits. The final analysis includes calculation of the rate of taxation for several types of households and several levels of income. The results are then compared across selected countries.
Acquisition taxes and transfer real estate
RUDOLFOVÁ, Vladimíra
The bachelor thesis is aimed at analysis of the present legislation on the tax from unpaid property acquisition and acquisition of immovable assets in comparison with the previous legislation on transfer taxes. The bachelor thesis consists of a brief introduction to the chosen topic and of theoretical and practical parts. The theoretical part deals with the individual types of taxes in terms of tax subject, tax object, tax exemption, tax base and tax rate. In relation to the tax from unpaid property acquisition, former inheritance and gift taxes (part 2 and 4) there is a separate part dealing with legislation on these taxes before recodification of private law by Act No. 89/2012 Col., the Civil Code and after the recodification. Particular practical questions are presented there that were disputable in practice and were particularly dealt with by regional courts in their administration senates and by the Supreme Administration Court. Part 5 dealing with tax from acquisition of immovable assets then follows. A comparison of the previous and present legislation is performed in the individual sections on tax subject, tax object, tax exemption, tax base and tax rate. This part also contains particular interpretation questions related to the present legislation, and judicature of courts related to the previous legislation. Part 6 contains data on tax collection during the last 10 years. The practical part illustrates booking of acquired assets as a result of unpaid acquisition and as a result of acquisition of immovable assets on concrete accounting cases.

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