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National Repository of Grey Literature

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Ascertaining beneficial owners of limited business corporations and the legal consequences of discrepancies in their register Tocik, Jan ; Černá, Stanislava (advisor) ; Josková, Lucie (referee) 1 Ascertaining beneficial owners of limited business corporations and the legal consequences of discrepancies in their register Abstract The ongoing EU regulatory developments in the area of anti-money laundering and combating the financing of terrorism have brought obligations to identify and register data on beneficial owners of legal persons and legal arrangements. Beneficial owners are, in the most general sense, natural persons who, on a factual or legal basis, directly or indirectly, control a legal person or legal arrangement, own a significant share in it or draw a substantial part of funds from its capital resources. The main purpose and objective of these obligations is to ensure increased transparency of these legal entities so that they cannot be easily exploited for the perpetration of (financial) crime. In order to implement the latest European legislation into the Czech legal system, the Czech legislator adopted (and is currently amending) Act No. 37/2021 Sb., on the Register of Beneficial Owners, which regulates this legal matter in a general and comprehensive manner. The object of this thesis is the analysis of the new statutory regulation and the assessment of whether it is capable of achieving its objective, which is to ensure increased transparency of legal persons, specifically in the... Detailed record

The issue of public procurement financed by means of subsidies provided by the European Union Štípek, Michal ; Civínová, Denisa (advisor) ; Klára, Klára (referee) The thesis deals with the issue of public procurement financed by means of subsidies provided by the European Union. Its theoretical part concerns with public procurement co-financed from EU budget. This first part of my thesis focuses generally on explanation of basis terms concerning public procurement. Moreover, it outlines our national and European legislation and methods interfering in the process of public procurement co-financed from the EU budget. The thesis presents oversight bodies emphasizing the function of the Audit Authority. It pays attention to structural funds during the 2007-2013 programming period focusing on the Regional Operational Programme (ROP) North-West. The practical part concentrates on analysis and records of the most frequent mistakes in public procurement within the ROP North-West by means of analysing a sample of cases identified by the Audit Authority. The thesis uses the outputs in the form of a summary of most frequent mistakes in public procurement of the selected operational programme as the foundation for formulation of measures and suggestions for elimination of mistakes in public procurement and for recommendations on amelioration and efficiency improvement of the public procurement system. Detailed record

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