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Tax aspects of the ownership of real property and its transfer with special focus on the ownership of residential premises
Westrik, Klára ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
This thesis looks into the tax aspects of real estate and property transfers, especially focusing on the ownership of apartments by private individuals, as the most typical owners. The paper is divided into three major parts. The first part, chapter one and two, contains the necessary introduction to the general concept of tax law, its main institutes, and the theoretical analysis of the tax itself. This theoretical part also includes the overview of the current tax system in the Czech Republic, together with all applicable taxes. Among these taxes, highlighted are those that can involve the aspects of real estate ownership, stating in what cases this occurs or may occur. The second part, chapters three through five, contains the essential part of the thesis, focusing on the complex overview of taxes that affect any real estate owner, either due to the ownership itself, or due to its transfer to another subject. Most attention is paid to direct taxes, and, among them, to the property tax and the tax on real estate acquisition. In the tax overview, the thesis focuses on the current valid legislation governing each type of tax, but also on the comparison with the legislation valid before January 1, 2014, to assess the influence of the private law recodification to the tax law. To facilitate the...
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Protection of investors in the capital markets
Drobiš, Zbyněk ; Kohajda, Michael (referee) ; Novotný, Petr (referee)
- PROTECTION OF INVESTORS IN THE CAPITAL MARKETS The purpose of the work is to describe about the protection of investors in the capital markets and create work that outlining to the general and professional public the possibility of obtaining damages for the infringements of the law. The work is focused on the most common unfair practices in the capital markets. Author of the work describes the issue of churning, which is the most common violations of the law and causing considerable financial losses to the investors. The work is analyzing the particular responsibility of the securities trader and investor intermediary. The work is focusing on the most common malpractice and violations of the law. The main part of the work is an overview of the administrative punishments by Czech National Bank. Work is also analyzing the judicial decisions for the purpose of the work. Finally, the author is focused on the issuer's liability for the breach of information duties.
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A comparison of Czech and German regulation of taxation of income of business corporations with regard to the Czech s.r.o. and the German GmbH
Faja, Zbyšek ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
The thesis deals with legal regulations of income taxation of business companies in the Czech Republic and the Federal Republic of Germany. The main objective of the thesis is to analyze relevant Czech and German legal provisions and to compare the law through the structure of the thesis and a brief summary. The thesis is divided into an introduction, a conclusion and six chapters. The first chapter is concerned with an income tax in the Czech Republic, the second one with an international double taxation and the next three chapters with an income taxation of business companies in Germany. The last one summarizes some of the differences between the legal regulations and offers a tax calculation according to German law. The systems of income taxation of business companies in the Czech Republic and the Federal Republic of Germany show both differences and similarities. The most significant differences rest in greater tax burden of business companies in Germany and the existence of so called solidarity surcharge (Solidaritätszuschlag) and the business tax (Gewerbesteuer). Powered by TCPDF (www.tcpdf.org)
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Morphology Characteristics of Simple Leaves
Křečková, Jana ; Novotný, Petr (advisor) ; Teodoridis, Vasilis (referee)
This bachelor thesis treats morphology characteristics of simple leaf. It works with recognized methods of leaf morphology stated within Ellis et al. (2009). The goal of this thesis was to evaluate use of this methods for describing leaves of recent species of Central Europe. The second goal was to organize morphology characteristics of chosen leaves. First part of the thesis treats theoretical leaf morphology, discusses different approaches of defining certain leaf characteristics and contains drawings of selected characteristics. The second part of the thesis contains main description of chosen sample using methods within Ellis et al. (2009). It describes sample selection, its processing and recognition of partial characteristics. Final descriptions are organized to charts according to aforementioned methods and listed as Appendix A. Special attention was dedicated to clarity, explicitness and applicability of morphology characteristics. This part of the thesis also treats difficulties and surprises arising through defining morphology characteristics. Key words: morphology, leaf, leaf morphology, simple leaf.
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Olivine and his industrial uses
Novotný, Petr ; Matějka, Dobroslav (advisor) ; Faltus, Miloš (referee)
This thesis is focused on the minerals olivine group, and their bearing deposits and practical use in industry. Specifies the structural, chemical and physical properties of minerals and is a prominent member of the group of olivine, which are given their distinctive characteristics. It also discusses the world's largest producers of olivine and especially the specific uses of this mineral, especially for industrial purposes. Keywords Olivine, olivine group, refractory materials, abrasive water jet cutting
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International double taxation
Odarčenko, Michal ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
The topic of this thesis is the phenomenon of international double taxation. Collection of taxes is a manifestation of state sovereignty. Each state lays down its own rules determining which persons and economic facts will be subject to taxation. As a result a situation may occur that more states claim the right to impose a tax of comparable nature on the same fact and entity. Such situations ordinarily occur in connection with cross-border labour mobility, international investments, and in many other cases. Double taxation is a burden for taxpayers and represents a barrier to international movement of persons and capital. States may provide relief to taxpayers by unilateral measures. However, a more effective instrument for the avoidance of double taxation is international cooperation. The 20th century saw the development of international treaties on avoidance of double taxation, which have a privileged position in the tax law. These treaties not only serve as a relief to taxpayers, but are also the basis of comprehensive cooperation in tax collection. Therefore, this thesis focuses on double taxation treaties, which are currently the most effective tool for resolving a conflict of tax laws of different states. The thesis firstly deals with the treaties on avoidance of double taxation in general...
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Impact of Information and Communication Technologies on the Work of the Trainer in Workplace Learning
Pichl, David ; Novotný, Petr (referee) ; Dvořáková, Miroslava (referee)
This rigorous thesis focuses on the effect of information and communication technologies as a source of information, on the work of the trainer in the workplace learning with respect to an easy access of digital information to both trainers and participants. The goal of the paper, based on the literature study and undertaking qualitative research, is to describe how trainers select relevant information for education, how new information brought up by a student may impact the conduct of the lesson and the effects of such information on the interaction schemes between the trainer and the participants. The theoretical part deals with basic terms related to the issues of the research. I define the term information and communication technologies with the emphasis on their use as the information sources. The second key topic of the theoretical part is the trainer with an accent on their competencies in relation to information and communication technologies. The empirical part contains two chapters which are devoted to the research methodology and the presentation of the research findings of the grounded theory as a research design of the qualitative research. The data analysis is derived from the Strauss and Corbin approach to the grounded theory which has been modified by the use of ATLAS.ti software....
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