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HARMONIZATION OF TAXATION OF CORPORATIONS IN THE EU
Skalická, Hana ; Sadovský, Zdeněk (advisor)
After accession to the European Union, tax issues acquired and are still acquiring an entirely new character. A new legal environment is forming both in the Czech Republic and in the European Union. Until now, only indirect taxes have been harmonised, with direct taxes having remained in the domain of each member state. However, we are now feeling pressure to harmonise this area as well. Cases concerning value added tax belong to those that are now most often being resolved in front of the European Court of Justice in Luxembourg. Cases regarding direct taxes are also becoming increasingly important. Will direct taxes be harmonized to the same extent as indirect taxes have? When potential investor is considering his investment into a company, he needs to match comparable figures. Definitely, one of the most important criterions is the amount of profit after taxation followed by payout of dividends. If there are different ways of taxation of corporations in various EU Member States, then there would be no possibility to compare corporations placed in various EU Member States objectively. Therefore, the aim of this thesis is, based on the research in the whole EU regarding taxation of corporations, to suggest a method how to harmonize taxation of corporations, which now prevents companies from trading in a single EU market, and also to minimize corporation’s costs of fulfilment of tax administration requirements of each Member State. This aim has been achieved through the following partial aims: .. An analysis of taxation of corporations in each of all 27 EU Member States, .. An analysis of proposals of the European Commission regarding harmonisation of taxation of companies, .. Suggestion of own method of harmonization of taxation of corporations in the EU. In conclusion, there are emphasized the contributions of this thesis to the science, to the practice and to education.
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Problems of European company in practice
Štouračová, Vanda ; Švarc, Zbyněk (advisor) ; Grmelová, Nicole (referee)
European company is a supranational form of public limited company. The aim of European Union was to make unified legal form for enterprises. The aim was not very successful because of disagreement of member states on employee participation. Also the fragmentation of legal frame of European company is too deep. The thesis analyse legal basis of European company and ways of its establishment. Examples from practice of Court of Justice of the European Union show difficulties in seat transfer before European company existed. Statistics and charts demonstrate unique position of Czech Republic. It is because of the absolutely highest number of established European companies, which is caused by trading trend with ready-made companies.
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European companies - process of establishment and their place in the economy of the EU member states
Galasovský, Petr
This bachelor thesis focuses on process of establishment of the European Companies and their impact on the economy of the EU Member States. The thesis is divided to two parts. First part describes the genesis of the idea of the European Company, their legal ascpects and the process of their establishment. The second part analyse the position of these companies on the European market. The end of the thesis contains the evaluation of the market analysis and the prediction of future development.
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Založení a vznik evropské akciové společnosti
Chepurina, Kseniya
The bachelor thesis is dealing with the issues of a European Company and is focused primarily on explanation of the complex process of establishment of this type of company. A business in form of a European Company among other things requires the existence of transnational element which is one of the reasons why this type of company is impossible to establish simply from scratch. The thesis contains a detailed analysis of all possible ways of setting up a European company and characteristics of the regulatory features. It also includes a description of the possible benefits and risks arising from the establishment as well as an analysis of current statistical data connected with the topic. The part of the thesis which describes the procedure of company foundation step by step further provides the potential founders of a European Company with relevant practical recommendations and advices.
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Legal regulations of European Companies and their Use in the Czech Republic
NECID, Martin
The bachelor thesis deals with legal adjustment of Societas Europaea and their use in the Czech Republic. The term "Societas Europaea" is explained in the introduction followed with historical preview to the past, where the law development of Societas Europaea during the 20th century is outlined. Complexity of legal adjustment is mainly described in next parts. There is also described creation and establishment of Societas Europaea, hereafter all the ways of establishing of an international joint-stock company are analyzed. The subject of interpretation are administrative structures and monistic and dualistic system. The use of Societas Europaea in the Czech area, the analysis and summary of advantages and disadvantages of transforming joint-stock companies to European companies are summarized in last parts.
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Podnikání ve formě evropské společnosti
Keprdová, Šárka
This bachelor thesis is focused on business in the form of European Company (Societas Europaea). Primarily the basic principles of European Company are described. This type of business entity is interesting because it is an international company based on European Union law. The thesis deals with a European Company analysis and compares it with a Czech joint-stock company, and eventually points out advantages and disadvantages of both of them. It also describes conditions and requirements regarding the establishing of European Company and explains requirements of each individual method of establishing European Company. This is followed by analysis of organizational, financial and ownership structure of European Company. This thesis includes theoretical basis with references to legal norms as well as an analysis with current data and a summary of when it is appropriate to give priority to European Company before the Czech joint-stock company.
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Relationship between values and politics in the context of civil religion
KLEČATSKÁ, Linda
This diploma thesis is focused on the relation between values and politics in the western societies of Europe and The USA. It points out the status and role of religion in the society and compares the current secularization tendencies in Western Europe against the role of traditions in American society determined by civil religion. The study maps the influence of enlightenment on the forming of democracies, then the totalitarianisms of the 20th century and both the secularization and de-secularization in the last decades. It analyses the discussion about the role of values and civil society in secularized Europe. Finally, it describes the importance of religion for American citizens and its penetration of their entire lives both socially and culturally.
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