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Legal aspects of income taxation of natural persons undertaking sports activities as their profession
Štork, Robin ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
The aim of my thesis is a comprehensive overview of the problem of the income taxation of professional sportsmen. Starting from a domestic perspective, this thesis begins with analysis of the domestic tax system. It explains important underlying terms such as tax, tax law, direct taxes, indirect taxes, as well e.g. tax resident and non-resident. Then the thesis deals with the main issue of the income taxation of professional sportsmen. This part of the thesis includes main topics such as direct taxation of Czech tax residents, direct taxation of non-residents in the Czech Republic as well as the double taxation phenomenon. The issues concerning the double taxation phenomenon such as taxation of the income reached in one country in another country, without any use of double taxation convention as well as with use of double taxation convention are deeply discussed. Consequently, the thesis analyzes two main model tax conventions, i.e. Model Double Taxation Convention between Developed and Developing Countries released by United Nations and Model Tax Convention on Income and on Capital, released by OECD. Regarding all of expressions and input information mentioned in this part, the thesis explains the income taxation of professional sportsmen and sportsmen amateurs in case of obtained prize money as well....
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Legal regulation of auditing of the Supreme Audit Office
Kyral, Roman ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
Právní úprava kontroly Nejvyššího kontrolního úřadu Abstrakt Tato diplomová práce pojednává o právní úpravě kontroly Nejvyššího kontrolního úřadu České republiky. Součástí práce je také stručný popis historického vývoje kontrolních institucí na území České republiky, mezinárodní rozměr kontroly ve veřejné správě. Postavení Nejvyššího kontrolního úřadu a úprava jím prováděné kontroly je upravena zejména v Ústavě České republiky v její páté hlavě v článku 97. Podrobnější úprava je pak zakotvena v zákoně č. 166/1993 Sb. o Nejvyšším kontrolním úřadu. Nejvyšší kontrolní úřad je nezávislý orgán vykonávající kontrolu hospodaření se státním majetkem a kontrolu plnění státního rozpočtu. Organizační struktura Úřadu je tvořena prezidentem, viceprezidentem a členy Úřadu, kteří dohromady tvoří Kolegium Úřadu. Dále pak kárná komora, senáty Úřadu a kontroloři. Nejvyšší kontrolní úřad je navenek řízen jeho prezidentem, který současně předseda kolegiu Úřadu. Vzhledem k tomu, že Nejvyšší kontrolní úřad je koncipován jako úřad kolegiální, je kolegium Úřadu stěžejním orgánem, který schvaluje mimo jiné plán kontrolní činnosti Úřadu, zpracované kontrolní závěry, ze kterých vycházejí stanoviska ke státnímu závěrečnému účtu, výroční zprávu Úřadu a kárný řád. Faktickou kontrolu hospodaření se státním majetkem a plnění státního...
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Comparison of the development of income taxes in the Czech Republic and Slovakia after 1992
Hejl, Filip ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
Comparison of the development of income taxes in the Czech Republic and Slovakia after 1992 I have chosen the subject of my thesis, a comparison of a development of the income tax in the Czech Republic and in Slovakia after 1992, mainly for vocational reasons. As a tax adviser I have been confronted with a need to be familiar not only with the Czech tax law but also with the Slovak one as a result of an extension of the business of some of my clients to the territory of Slovakia. Besides I consider a comparison of the laws of two countries that were parts of a common state before mere 20 years and had thus also a common legal order as useful also for the study of the Czech law. With regard to the language proximity of the both states it is easily possible to confront the Czech law regulations with the Slovak ones and to extend one's knowledge also during the study of these regulations. The thesis consist of four parts. In the first part the development of the law taxes of the both states is described briefly from the partition of the federation until the present time. The second part is the main section of the thesis. It contains a detailed comparison of selected individual enactments of the tax laws of the both states and an identification of important differences between the law regulations in both...
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The possibility of funding projects through the European Union funds and its legal background
Král, Václav ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
ResumeResumeResumeResume Diplomová práce: Možnosti financování projektů z fondů Evropské unie a jejich právní zakotvení Thesis: Financing of projects from European Union's Funds and their legal framework. The presented thesis introduces European funds and options for financing of individual projects and their legal framework. Regional and Structural Policy is one of the major policies of the European Union. Its main purpose is to mitigate the differences between countries and regions within the European Union and bring the disadvantaged regions to more progressive level. Summary of the EU structural policies, their purpose, principals and historical background is provided in the first chapter of this thesis. It also provides an overview of the major tools (structural and other funds) used when implementing the Regional and Structural Policy. This introduction is followed by a summary of the legal framework of the European funds and the legal basis of the Structural and Regional Policy. The mutually beneficial idea of supporting regions originates from the basic principles of the European Economic Community/European Union recorded already in the main documents of the EEC/EC - the Treaty of Rome and its amendments. Legal framework of the individual funds is represented by rather extensive set of regulations...
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