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Tax execution
Veselá, Eva ; Karfíková, Marie (advisor) ; Bakeš, Milan (referee)
66 TAX EXECUTION This thesis examines the tax execution in the Czech legal system. Tax execution represents an eminent interference with the rights and duties of a tax debtor, who has only limited possibilities of procedural defence. The thesis is composed of ten chapters. Chapter One includes introduction of my thesis. Chapter Two is subdivided into two parts. Part One analyzes idea execution. Part One of this chapter is formed by an explanation of further details about the concept of execution. Part Two describes particular groups, kinds and ways of execution. Chapter Three focuses on history of tax execution. Chapter Four includes outlines of czech law. There are showed basic acts of czech law. Presumptions of the recovering of the tax debts are analysed in the next chapter. Chapter Five consists of two parts. Part One describes the procedural presumptions (for example authority, pertinence). Part Two contains material presumptions ( title of execution, inactivity of a tax debtor,) Course of the tax execution describes chapter Six. This chapter is divided into seven part. Part One addresses the issue of look for information about tax debtor (his property, his employer, his number of bank account ,…) Next parts of this chapter deal with writ of execution, delay of tax execution, stop of tax execution,...
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Relations between central banks and commercial banks
Kubo, Aleš ; Bakeš, Milan (advisor) ; Karfíková, Marie (referee)
RELATIONS OF CENTRAL BANK TO TRADING BANKS Diploma paper First chapter is called The Introduction. This chapter describes the content of my diploma paper. Two basic ideas are mentioned here too: 1. Banking regulation and supervision are necessary in our system. 2. Banking regulation and supervision must be flexible and easy to check all the time. Second chapter is called The Banking System. This chapter defines what the banking system is. It consists of banking institutions and relations among these institutions. That`s why the banking system has two components - institutional component and functional component. Institutional component of banking system implies every single bank. The bank can be specified in two ways (economical and legal): 1. The bank conducts business and manipulates with money (economical). 2. The bank is an institution with banking licence (legal). Functional component of banking system comprises arrangement of all relations among banking institutions. It is proper to make differences among single stage, two stage and three stage banking systems. There are two types of two stage banking system - universal and specialized. Basic criteria of bank specialization are territory, sector, clients and offered bank products. Third chapter is called The Banking Regulation. This chapter is divided...
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Drawbacks of legal regulation of intermediation in insurance and modes of their solution
Karel, Ondřej ; Karfíková, Marie (advisor) ; Kohajda, Michael (referee)
of the thesis The subject of my thesis is existing shortcomings in regulation of insurance mediation and possible ways of their rectification. Its first introductory chapter explains who insurance intermediaries are and how significant role they play in distribution of insurance products and specifies the scope of the thesis, its aims and methods. The second chapter is devoted to the legal regulation of insurance mediation adopted at the level of European Union and its aspects. It provides a brief description of history of the EU regulation of insurance mediation and more detailed description of its recent state represented by the Insurance Mediation Directive. The third chapter of the thesis deals with the legal regulation of insurance mediation adopted at the Czech national level, which is represented by the Act on insurance intermediaries and independent loss adjusters and respective decree of the Ministry of Finance of the Czech Republic. In the fourth chapter I summarize the existing shortcomings in legal regulation of insurance mediation both at EU and Czech level which I have identified on basis of legal literature specialized on this topic, comparison of Czech national regulation with its European model as well as my own analysis, and make proposals how to possibly rectify the existing...
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Legal regulation of building savings
Kurka, Ondřej ; Karfíková, Marie (advisor) ; Bakeš, Milan (referee)
The main purpose of the thesis is to analyse contemporary legal regulations governing the field of building savings in the Czech Republic and recent changes of these legal regulations. The thesis is composed of six chapters, each of them dealing with different aspects of building savings' legal regulation, the introduction, the closing part, lists and annexes. The matters already mentioned above are described in chapters two, three and five. Divided into remaining chapters and within the capacity limits, the thesis also includes secondary issues, such as the evolution of building savings and its legal regulation in Europe and in the Czech Republic in connection with the description of changes made to the legal regulations rather long time ago and followed by research of the practical application of these legal regulations. The aim of the thesis is to complete pieces of knowledge gathered from the legal regulations, from practical research and from my two years expirience as a building savings commercial broker and create an integrated thesis that is transparent and complete from different angles of view. Conclusions are drawn particularly in the closing part of the thesis where are briefly summarized the author's opinions on problems described in each chapter.
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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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Compulsory insurance of liability for damage caused as a result of a car operation
Pánová, Šárka ; Karfíková, Marie (advisor) ; Bakeš, Milan (referee)
Resumé / Summary Mandatory Insurance focusing on Liability Insurance for Damage caused by Driving a Vehicle The aim of this dissertation was to define the individual mandatory contractual insurance, describe and assess the legislation concerning liability insurance for damage caused by driving a vehicle in the Czech Republic, as well as the harmonisation of this legislation with the legal regulations of the European Union. In the introduction to the dissertation I defined the individual forms of insurance and presented an overview of the mandatorily contractual insurance currently embodied in the Czech rule of law. At the present time there is a great number of mandatorily contractual insurance while their number is constantly increasing, and in view of this fact I focused in my dissertation only on one type of mandatorily contractual insurance which is liability insurance caused by driving a vehicle, because the problems of the full scope of liability insurance offered would go beyond the scope of their dissertation. I consider liability insurance for damage caused by driving a vehicle to be a very important and current subject, especially due to the growing number of vehicles and greater traffic on roads increasing the risk of road accidents, thus I decided to focus in my dissertation on this insurance. I...
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Financial management of a foundation
Urbanová, Ivana ; Marková, Hana (advisor) ; Karfíková, Marie (referee)
62 8 RESUME The subject of the thesis is Financial Management of a Foundation. A foundation is a legal entity that supports charitable activities in order to serve the common good. It is created with endowments - money given by individuals or corporations. The foundation endowment is the basis element of a foundation. Foundations are non-for-profit organizations and as such they build an important part of a non-for-profit sector in the Czech Republic. They play a significant role in the civil society. They provide their help and support in all areas of human live. Because of their charitable purpose and transparent financial management they are supported by a lot of individuals and corporations. Their philanthropy activities are focused on areas in which state's support or individual's help are not provided or are not sufficient. The objective of the thesis is not to work up an economic or accounting analysis of the financial management of a foundation but to focus on financial management of a foundation in context of a legal and tax regulation. In connection to the main subject of the thesis, the financial management of a foundation, I find important to provide readers with basic facts about legal regulation and position of a foundation in the Czech Republic. In this part of the thesis, the chapter two, I...
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