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Taxation of legal persons
Kučera, Vladimír ; Prosserová, Kateřina (referee) ; Svirák, Pavel (advisor)
The bachelor thesis deals with the optimization of the tax liability of a legal entity. First, the theoretical background needed to address the tax situation of a particular legal entity is presented, then the current state of the company is discussed, and finally, the author’s proposed methods of tax optimization are apllied, which is based on the findings of the theoretical part. The result of the work is the definition of two possible ways of tax optimization, whereas each has advangates and disadvantages.
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Tax Optimization for a Selected Subject
Dubová, Veronika ; Karasz, Jiří (referee) ; Kopřiva, Jan (advisor)
The thesis is focused on tax optimization of the selected subject. Introduction of the thesis is devoted to tax theory and regulation of corporate income taxation. The aim of the thesis is to identify possible methods of legal tax optimization in the area of income tax and then to apply these methods to the selected subject, while the main contribution of this thesis is to reduce the tax liability of the selected subject.
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Legal Acts in the Name of an Entrepreneur
Kučerová, Lenka ; Oehm, Jaroslav (advisor) ; Liška, Petr (referee)
The thesis deals with an acting on behalf of legal entity. Its aim is not to produce a comprehensive elaboration on the subject matter but to focus on judicial decisions of the higher courts with an effort to fill in gaps in legislation and to clarify dubious parts of the legal text. Chapter One is introductory and defines basic institutes used in the thesis such as management of the company, acting on behalf of legal entity and decision-making. Chapter Two examines an acting on behalf of the corporation by its corporate agent, a set manner of acting, its limitation and consequences of a concurrence of the agents. The chapter briefly mentions an acting in the name of a company before its incorporation and some aspects of powers of a proctor. Chapter Three concentrates on a representation of a legal entity with focus on a substantive representation. In its beginning, there is a brief characterization of a statutory representation and a representation under the power of attorney. Subsequently, the chapter describes individual types of representation by - a chief executive of the structural unit of the legal entity (s. 13/3 of the Commercial Code), a person authorized to certain conduct (s. 15), other person currently present in business premises (s. 16). Finally, it deals with a representation under the power...
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Foundation of criminal liability of legal entities
Gvozdek, Filip ; Jelínek, Jiří (advisor) ; Vanduchová, Marie (referee)
The chosen substantive legal issues of the criminal liability of legal entities that was incorporated into the Czech legal order by the Act No. 418/2011 Sb., Act on Criminal Liability of Legal Entities and Proceedings Against Them (hereinafter as "the Act") that came into force on January 1, 2012 are the subject matter of this thesis. The burden of international commitments and the fact that increasing criminal activities have recently been committed by legal entities led the Czech legislator to adopt the criminal liability of legal entities which represents a great milestone for the Czech criminal law. The aim of this thesis is to analyze the positive legal regulation of the criminal liability of legal entities whilst taking into consideration the strengths and weaknesses of the effective legal regulation. Especially it deals with the analysis of the particular substantive provision of the Act (except for provisions regarding the sanctioning of the legal entities) which are (not only) by the experts considered to be at least disputable. This thesis is divided into three parts. The first part is concentrated on historical elements with international aspects together with consideration of arguments for and against introduction of criminal liability of legal entities. Furthermore, the first part is...
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Defence of a legal entity during criminal proceedings
Juránková, Sandra ; Jelínek, Jiří (advisor) ; Pelc, Vladimír (referee)
In comparison to physical persons, the defense of a legal entity during criminal proceedings is substantially hindered. The primary reason for these difficulties lies in the very nature of a legal person as a legal fiction. This study aims to provide a comprehensive overview of this topic. This thesis is systematically divided into six chapters. The first and the second chapter serve as a theoretical basis. The first chapter deals with the definition of the legal entity and the current regulation of legal entity in private law. This thesis mainly focuses on the analysis of the process aspects of the Act No. 418/2011 Coll., on criminal liability of legal persons and proceedings against them (hereinafter "ZTOPO"), entered into force on January 1, 2012 in the Czech Republic. At the same time, it is not possible to leave out the substantive aspects of criminal liability of legal entities. Therefore the second chapter deals with the legislation of the criminal liability according to ZTOPO. It deals mainly with the person who is the subject of criminal liability of legal persons, examines how to characterize the criminal liability according to ZTOPO, its structure and the scope of criminal liability. The third chapter introduces persons, who are authorized to act as a legal entity during criminal...
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Personal status of legal entities in private international law
Doula, Sufjan ; Pfeiffer, Magdalena (advisor) ; Pauknerová, Monika (referee)
In today's world, where globalisation and internationalization becomes part of our daily life, international entrepreneurship turns into a more actual and important issue. The role of law in this system is to set borders and give directions, which reflect the current state of global society. The aim of the diploma thesis Personal status of legal entities in private international law is both to clarify the actual legal situation of determining the personal status of legal entities and to find out the current grade of global legal integration in these aspects, that either encourages or prevents legal entities from international activities. In order to achieve that, firstly, a theoretical definition of the historically evolved theories for determination of personal status of legal entities is given. Subsequently, their main be- nefits and drawbacks are analysed. The first part is concluded with a definition of the scope of the conflict between the two main theories - incorporation theory and real seat theory. Additionally possible ways, how to solve this conflict together with their potential impact, are sought. Further parts of the thesis deal with such terms as recognition of foreign legal entities and cross-border transfer of seat. These all are essential terms that are bound with the per- sonal status of...
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Criminal liability and sanctioning of legal entities in the Czech Republic
Gvozdek, Filip ; Jelínek, Jiří (advisor) ; Vanduchová, Marie (referee)
The substantive legal issues of the criminal liability and sanctioning of legal entities in the Czech Republic under the Act No. 418/2011 Sb., Act on Criminal Liability of Legal Entities and Proceedings Against Them (hereinafter as "the Act") that came into force on January 1, 2012 are the subject matter of this thesis. Even after four years of the effect of the Act the institute of criminal liability of legal entities still represents a very discussed and recent topic. The aim of this thesis is to analyze the chosen substantive provisions of the Act with respect to the their strengths and weaknesses. This rigorosum thesis is divided into four parts. The first part is concentrated on the arguments for and against the adoption of the Act, concepts of liability of legal entities, new principles of the criminal law and systematics of the Act. The second part deals with the scope of the Act, conditions of the criminal liability of legal entities, especially with the imputability and the possibilities of exculpation by virtue of compliance measures. The end of the second part pays attention to the transition of the criminal liability of legal entity on its legal successors and the issue of disappearance of the criminal liability of legal entities. The third part contains analysis of the sanctioning of...
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Sanctioning of legal persons
Volek, Václav ; Tlapák Navrátilová, Jana (advisor) ; Herczeg, Jiří (referee)
77 6 The topic of this thesis is one of the esential segments of corporate criminal lability, sanctioning of legal persons. Corporate criminal lability was incorporated to czech legal order by by the Act No. 418/2011 Sb., Act on Criminal Liability of Legal Entities and Proceedings Against Them (hereinafter as "the Act"), that came into force on 1. 1. 2012 and ever since penal sanctions can be imposed on legal persons. Main goals of the thesis are to introduce the theme to readers and critical evaluation of sanctioning in the Act. The first chapter deals with general questions of corporate criminal lability and explanation of basic condions of the criminal lability. There are also mentioned the main issues of possibility of attribution of a criminal act to a legal entity. The second charter is dedicated to sanctioning of legal persons in general. The chapter analyzes basic differences between sanctioning of legal persons and natural persons, that cause modification of purpose and principles of sanctioning of legal persons. It also covers different approaches in variability of sanctions in legal orders of european countries. The third, most important, chapter analyzes each particular sanction under the Act. It points out defects of the sanctioning and there are also mentioned critical comments of legal...
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Criminal Liability of Legal Entities and Compliance Program
Bureš, Richard ; Bohuslav, Lukáš (advisor) ; Tejnská, Katarína (referee)
The author of this thesis discusses the subject of criminal liability of legal persons and focuses primarily on the analysis of the most important substantive provisions of the Act. No. 418/2011 coll., which describe criminal liability of legal entities and proceedings against them (hereinafter ZTOPO) and entered into force on 1st January 2012. This act is still well- discussed and current even after 6 years of being in force, which can be seen by the number of amendments done to it since it became effective. This thesis aims to offer a comprehensive overview of the issue of criminal liability of legal persons and at the same time tries to capture the most important changes that have been made due to these 9 amendments. The thesis is divided into five parts. In the first part, the author deals with the historical background of criminal liability of legal persons. This part also contains path to the adoption of ZTOPO. The second and the third parts are the core of this paper. In the second part, the author analyses the imputability and the structure of criminal liability of legal entities in the Czech Republic. One part of this section is dedicated to the scope of criminalization of legal entities. The third part of the thesis deals with the possibility of legal entity to be exculpated through the...
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Criminal Liability of Legal Entities in Health Care
Kováčiková, Veronika ; Bohuslav, Lukáš (referee)
Criminal Liability of Legal Entities in Health Care Abstract The submitted diploma thesis deals with the institute of criminal liability of legal entities in health care. The main objective of this thesis is to define all the requirements and essential elements of criminal responsibility of legal persons, especially healthcare providers. We also look into the most critical aspects of providing healthcare services in which a criminal offense may be committed. Concepts of criminal law are considered in the context of medical law. Thesis is divided into five main chapters. The first chapter focuses on conditions of criminal liability taking into account the specifics of the topic. Attention will also be paid to attributability of a crime to a legal person as well as to legal regulation in United Kingdom and France. In the second chapter we describe the most common circumstances excluding illegality in medicine. We particularly focus on medical intervention, research and experiment. These are not only accepted but also beneficial. The third chapter deals with the main concepts of medical law. If healthcare providers comply with related legal provisions, they significantly reduce the risk of committing an act against the law. Special emphasis is placed on lege artis procedure as an objective measurement of...
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