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Legal and tax aspects of financing ČEZ Basketball Nymburk, a.s.
Calta, David ; Ruda, Tomáš (advisor) ; Lukavský, Martin (referee)
Title: Legal and tax aspects of financing ČEZ Basketball Nymburk, JSC Objectives: The main objective of this thesis is to delineate the form of financing sports bussiness company in Czech republic, its legal definition and tax liability. A partial objective is to evaluate the economic situation of the Basketball Nymburk, JSC in terms of revenues and costs, which will lead to determine the economic result. This information will serve to estimate potential tax obligations. Another partial objective is to depict the impact of legislative and tax aspects on the economic situation. Methods: A classification analysis and a method of induction were used in this thesis. Analysis was used to obtain the necessary information from the law. The induction method was used to define the financing of Basketball Nymburk with respect to legal and tax obligations and also depict their impact on the economic situation of the sports organization. Results: Analysis has shown that company hasn't prospered in recent years. In 2013 the economic loss was 2 154 thousand Czech crowns and in 2014 there was another economic loss of 6 700 thousand Czech crowns. It was found out, that the company, in past three years, paid taxes only in 2013, despite its negative economic result. The reason is tax deductible expenses. It was also...
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The institution of superficiary right of building in the private law restatement in the Czech Republic
Tichý, Luděk ; Hendrychová, Michaela (advisor) ; Šustek, Petr (referee)
The Institute of the Right to Build in the Context of the Recodification of Private Law in the Czech Republic Abstract This master thesis is devoted to a comprehensive analysis of the legal regulation of the right to build as a legal institute reintroduced into the legal system of the Czech Republic on 1 January 2014 with the entry into force of the Act No. 89/2012 Coll., the Czech Civil Code, including the placing of the right to build in the context of its historical background or its comparison with the corresponding applicable legal regulations of foreign countries, which represent sources of inspiration for the legal regulation in the Czech Republic. The right to build allows, in particular, the construction of a building by the builder on land that is not owned by him, or, in general, allows the builder to have a building on such land. This legal institute represents a special temporary exception of application of the legal principle of superficies solo cedit. The building, which becomes part of the right to build for the duration of the right itself, does not, according to the general rules of law, accrue to the land on which it has been built. In the introductory part, the thesis focuses on a description of the historical legal development of the right to build from its Roman law origins. This is...
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Contract of sale in Roman and contemporary law
Šicnerová, Jana ; Bělovský, Petr (advisor) ; Šejdl, Jan (referee)
Sales contract in Roman Law and Contemporary Law Abstract This thesis deals with developing the sales contract from the times of Roman law. It chronologically describes its evolution from the inception of emtio venditio to the current legal regulation of the sales contract in Act No. 89/2012 Sb., the Civil Code. The thesis is divided into eight parts; firstly, it discusses the historical development of the sales contract, then it examines the sales contract (emtio venditio), and in the subsequent sections, it analyzes the sales contract under Act No. 40/1964 Sb., the Civil Code, and its amendments, Act No. 513/1991 Sb., the Commercial Code, and the currently valid Act No. 89/2012 Sb., the Civil Code. The aim of this thesis was to determine the extent to which the current legal regulation concerning the sales contract is inspired by Roman law, as well as to provide a comprehensive analysis of the evolution of the institute of the sales contract and a comparison of the differences within the aforementioned legal provisions. The thesis mainly describes the essential elements of the sales contract and the obligations of the seller and the buyer. Keywords: Roman law, sales contract, Civil Code.
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Režimy zdanění nestátních nevýdělečných organizací v ČR a na Slovensku
Valentová, Zuzana
Valentová, Z. Taxation regimes of non-profit organizations in the Czech Republic and the Slovakia. Bachelor thesis. Brno: Mendel University, 2015. This bachelor thesis deals with taxation of non-profit organizations in the Czech Republic and Slovakia. The thesis is focused particularly on two types of similar legal forms of these organizations. They are societies in the Czech Republic and civic associations in the Slovakia. The goal is to determine in which country is the effect of non-profit organizations more favourable in the field of income tax. To achieve this goal it is used an analysis of tax regimes of non-profit organizations in these followed up countries. Comparison of both regimes is based on the analysis and the results are confirmed by a model example. At the end are discussed possible changes to the taxation of non-profit organizations in the Czech Republic.
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Personal ownership in Czechoslovakian law in 1964 - 1990
Ebrahimi, Arian ; Kuklík, Jan (advisor) ; Šouša, Jiří (referee)
Personal ownership in Czechoslovakian law in 1964 - 1990 This thesis aims to comprehensively describe the regulation of personal ownership in Czechoslovakian law in the years 1964 to 1990. The thesis deals with the origin and development of this property type in Czechoslovakia, including the constitutional aspect of property law under socialism and Soviet law, which significantly influenced the Czechoslovakian law. Emphasis is placed on the description of the historical and philosophical roots of property rights with regard to Marxist-Leninist ideology. The introductory part of the thesis comprehensively discusses the regulation of ownership in key legislation before the year 1964, including both post-war Czechoslovakian constitutions and key laws such as the Civil Code of 1950 (Act No. 141/1950 Coll.) or the Economic Code (Act No. 109/1964 Coll.). The main part of the thesis focuses on the regulation of personal property in the Civil Code of 1964 (Act No. 40/1964 Coll.) as amended before 1990. The text compares the original wording of the Code with the amendment of 1982, which returned to the Code traditional Roman law institutes such as possession or easements. The analysis of key provisions in the Civil Code of 1964 is based on contemporary commentaries, legal textbooks and relevant case law,...
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Czech-French contrastive lexicological commentary on legal texts of inheritance law
Váchová, Aneta ; Jančík, Jiří (advisor) ; Listíková, Renáta (referee)
Czech-French contrastive lexicological commentary on legal texts of inheritance law The subject of this thesis is a Czech French contrastive lexicological commentary on selected legal texts in the field of inheritance law in legal systems of the Czech Republic and France. In three main chapters, the thesis analyses the lexical specifics of the French legal language - in contrast to the Czech legal language. Within these chapters, it was firstly necessary to define and specify the legal language, outline the various linguistic devices used and, last but not least, their application in the translation of legal texts. The first chapter deals in more detail with the legal language in general - its determination in the context of French and Czech legislation, the development of technical vocabulary, as well as the analysis of the individual requirements placed on the legislator when formulating legal texts. The second chapter is then devoted to specific paradigmatic meaning relations in legal language, in particular relations that violate the semiotic-logical relation between a form and a meaning (synonymy, polysemy), oppositeness, hyperonymy and hyponymy. Those relations are firstly explained and shown on examples from Czech and French inheritance law and then compared with the common language....
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Commercial Agency
SUS, Erik
This bachelor thesis is about the subject of commercial agency contracts in the Czech Republic. The objective of the thesis is mainly focused on the practical aspects of the current commercial agency contracts legislature by comparing the no longer valid "Commercial Code" with the contemporary wording of Sections 2483-2520 of the Act No. 89/2012 Coll., the Civil Code. The thesis contains two parts: theoretical and practical. The thesis, which is based on the Czech professional literature and case law, contains the basic information on the subject. The main body of the thesis interprets the information obtained through a structured interview with an expert, and a questionnaire. The gained results are displayed through charts and graphs. Finally, it evaluates whether or not the objectives have been reached.
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Liability for damage caused by and to an animal
Kvasnicová, Sandra ; Elischer, David (advisor) ; Dvořák, Jan (referee)
Liability for damage caused by and to an animal Abstract In this paper, entitled "Liability for damage caused by and to an animal", I focus on the analysis of the private law framework of attributability and liability for injury caused by and to animals, i.e. the concept of the property of a "thing" that is to some extent uncontrollable. For the sake of comprehensiveness, the issue is also briefly outlined from a public law perspective. This paper aims to provide a comprehensive and expert summary of information on current domestic legislation, to mention possible shortcomings thereof, and to provide the reader with an overall picture through a number of examples and theoretical situations. The paper is divided into six chapters. The introduction deals with the animal as a concept in the legal sense and also defines the terms game and animal, as they are fundamental to the whole paper. Understanding the terms and distinguishing them from the subject matter is fundamental to understanding the issue. The following chapter is devoted to the Czech historical regulation of the concept of animal as its understanding changed in domestic civil law until the adoption of the current Civil Code. In its main parts (the third, fourth and fifth), the paper focuses on the current legal regulation of liability for injury...
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Right of Superficies in the Context of Valuation
Špičák, Ondřej ; Doležalová, Monika (referee) ; Hlavinková, Vítězslava (advisor)
The master thesis "Right of Superficies in the Context of Valuation" deals with an analysis of institute of the right of superficies as defined in Sec. 1240-1256 of the Civil Code as an exception to the principle of superficies solo cedit which allows to build a building on or under land of another owner without this building becoming part of this land. The thesis deals with the current legal regulation of this institute but it contains a historical excursion into the previous legal regulations governing the right of superficies on the territory of the Czech Republic as well. Second part of the thesis deals with an issue of valuation of the right of superficies, both according to the Property Valuation Act and the Valuation Decree, as well as market valuation. The final part of the thesis contains a model valuation of a selected right of superficies according to the valuation legislation, including the interpretation of the findings.
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Community property of spouses
Grygerová, Jana ; Salač, Josef (advisor) ; Pohl, Tomáš (referee)
The topic of this thesis is "Community property of spouses". The purpose of the thesis is to compare the current legislation, contained in the Civil Code from 1964 with the legislation, contained in the New Civil Code from 2012. I have chosen this topic because of the recodification of the civil law. The thesis is composed of nine chapters. Chapter One defines the purpose of this thesis. Chapter Two illustrates the conception of property relationships between spouses in the past. Chapter Three defines the term "community property of spouses". Chapter Four deals with the creation of community property of spouses and Chapter Five deals with the object of community property. Chapter Six and Chapter Seven focus on the subject and the modification of community property of spouses. Chapter Eight deals with the settlement of community property of spouses after a divorce of their marriage. Conclusions are drawn in Chapter Nine.
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