|
|
Exemption of Supply of Selected Immovable Property from Value Added Tax
Sejkora, Tomáš ; Kohajda, Michael (advisor) ; Boháč, Radim (referee)
- 133 - Abstract The thesis is focused on the legal regulation on the exemption of the supply of selected immovable property from VAT without deductibility of the VAT paid at the preceding stage. The main aim of the thesis is to analyze the so called best practice in the field of VAT. This aim shall be reached by the analysis of the relevant Czech and European Union legislation governing the VAT. The thesis was created with the use of analysis, synthesis, comparative tax law and description as the methods of scientific work. The definition of the purpose of the supply of a building or of a land on which a building stands pursuant to the directive on VAT could be found as the first result of the research. The VAT legislation of the EU Member States shall be interpreted with the use of this definition and the systematic interpretative method. The second result of this thesis is the interpretation of the Czech legal terms in accordance to the EU. legislation. It is necessary to admit that the Czech legal terms in the Act on VAT originate from the Czech private law legislation but their particular meaning in the Act on VAT differs. The third result of this thesis is an assessment whether the relevant provisions of the Czech Act on VAT are in concordance with the EU legislation. The author concluded that such...
|
|
| |
|
|
Theresienstadt Jews and the Musy action as an example of forced migration conditioned by the Holocaust
Hawlanová, Julia ; Králová, Kateřina (advisor) ; Kubátová, Hana (referee)
This bachelor thesis focuses on the rescue operation called Terezín-St.Gallen or "Musy- Transport", through which 1 200 prisoners were transferred from the Theresienstadt concentration camp to Switzerland in February 1945. Through the use of secondary sources, audio-visual testimonies, and archival materials, it examines the circumstances under which the rescue of these Jewish prisoners took place, and analyses the situation of the participants in the Swiss refugee camps in the context of this campaign. It also tackles the question of whether the Musy-transport was intended to be a liberation campaign or whether the people involved in organization of the operation had their own self-serving intentions.
|
|
| |
|
|
The end of World War II in Prachatice District
Matys, Václav ; Koura, Petr (advisor) ; Parkan, František (referee)
The bachelor's thesis entitled The End of the Second World War in Prachatice Region attempts to use archival sources and other available literature to process the last months of the end of the Second World War in this South Bohemian town. Although it is a topic of the recent past, there are not many sources of knowledge in the case of Prachatice. The introductory part includes a brief description of Prachatice and its history, followed by the development from 1938 to the end of 1944. In other parts, he deals with the events of the first four months of 1945, when the Revolutionary National Committee was formed, refugee transports passed through Prachatice, the railway station was attacked by American pilots, and the German city leadership decided whether the city would defend itself against the incoming American army. The key part is the events in May 1945, when the city was liberated. Also mentioned is task 3. U.S. Army, which liberated Prachatice. The final chapters are devoted to the post-war operation of the American army in this region and the post-war removal of the Germans from Prachatick. The main source was SOkA in Prachatice, which provided the most important sources for writing the thesis. The information was supplemented from other, either pre-revolutionary or contemporary literature. By...
|
|
|
End of War World II in Polička
Chadimová, Jana ; Foltýn, Dušan (advisor) ; Míšková, Alena (referee)
The aim of the bachelor work "The End of War World II in Polička" is to describe the period of the first half of the year 1945 in Polička from the thematic and chronological point of view with the use of selected historical methods. The first part of the work concentrates on the events till May 1945, its second part on the stay of Soviet troops and the town command of the Czechoslovak Army in Polička. The final part deals with persons who were tried by the Extraordinary People's Court, speaks about Leonid Ilyich Brezhnev stay in Polička and the transfer of Germans from the town.
|
|
|
Negritude and a new poetic language, originated from colonial history
Šarše, Vojtěch ; Voldřichová - Beránková, Eva (advisor) ; Pohorský, Aleš (referee)
This work deals with Aimé Césaire's book Cahier d'un retour au pays natal, its function a value for author himself and for reader. At first, the paper explains, using linguistic and semantic analysis of chosen passages of this book, the liberation of author from the literary conventions and forms of his time, the quest of authentic style and his own poetic language. In the first part, the influence of french literature on Césaire's creation, precisely of Lautréamont, Rimbaud, Baudelaire, is explained. Afterwards, the work focuses on the emancipation tendencies which consist in the organic incorporation of the surrealistic practices and of creole influence into his poetry. In the second part, the paper attempts to give a description of author's determination to liberate the oppressed people, by the society, and his seeking of a new identity, based on omitted history of this people, on his ancestors and mainly on his forgotten roots. In the first place, indirect influence of the colonialism: his cruelty, enslavement, Triangular trade on Césaire's literary creation is described. The aim is to show the attitude of the author to the suffering of slaves and how he describes it to the reader and how he uses his heroes to accuse the colonialism of his cruel and usually atrocious practices to regain proud for his people.
|
|
|
Celebrations of end World War II in broadcasting Czechoslovak and Czech television
Kubánek, Michal ; Křeček, Jan (advisor) ; Vlček, Tomáš (referee)
The bachelor's thesis focuses on the quantitative content analysis of the media image of the national holiday of the end of II. World War in the period from 1980 to 2020 in the main news broadcast of Czechoslovak and Czech Television. The aim of this work is to describe the development of the media image, which changes during the changing political regimes and changes in the function of television, which at this time survives from the function of national medium to the medium of public service. The possibilities of the bachelor's thesis examine the changes in the media content of the national holiday in connection with its historical interpretation, which has changed several times within the news and Czechoslovak and Czech laws. In the theoretical parts of the bachelor's thesis focusing on public holidays in society, role of television as important medium during national and religioun holidays and historical conversation with the Czechoslovak and later the Czech national holiday at the end of II. World War, the name itself. They use all these aspects of the bachelor thesis so that they can be used for scientific questions. How the media image of the national holiday of the end of World War II changed in news programs provided the greatest space and how it was reported.
|
|
|
The End of the War, Litoměřice in 1945
Bursíková, Barbora ; Beneš, Zdeněk (advisor) ; Doležalová, Eva (referee)
This master's thesis focuses on year 1945 and events in Litoměřice town. Especially events in the town itself in spring the same year, upcoming revolt in the nearby village Žitenice, situation both the German and the Czech population, their reaction to the forthcomig end of the war and last efforts of occupiers to hold the town. There will be briefly mentioned also the history of the Nazi occupation of Litoměřice. Special attention will be paid to the concentration camp Litoměřice. Here I will build on my previous barchelor thesis, in which I mentioned the liberation of the concentration camp in one chapter. I will complete and extend aforementioned events. Attention will be paid, among other things, also to the way how the end of the war enrolled to lives of prisoners themselves. I will try to reconstruct all from archival materials and literature and mainly from memories of civilians and prisoners of the concentration camp in a similar way as in my previous bachelor thesis.
|
|
|
Exemption of Supply of Selected Immovable Property from Value Added Tax
Sejkora, Tomáš ; Kohajda, Michael (advisor) ; Boháč, Radim (referee)
- 133 - Abstract The thesis is focused on the legal regulation on the exemption of the supply of selected immovable property from VAT without deductibility of the VAT paid at the preceding stage. The main aim of the thesis is to analyze the so called best practice in the field of VAT. This aim shall be reached by the analysis of the relevant Czech and European Union legislation governing the VAT. The thesis was created with the use of analysis, synthesis, comparative tax law and description as the methods of scientific work. The definition of the purpose of the supply of a building or of a land on which a building stands pursuant to the directive on VAT could be found as the first result of the research. The VAT legislation of the EU Member States shall be interpreted with the use of this definition and the systematic interpretative method. The second result of this thesis is the interpretation of the Czech legal terms in accordance to the EU. legislation. It is necessary to admit that the Czech legal terms in the Act on VAT originate from the Czech private law legislation but their particular meaning in the Act on VAT differs. The third result of this thesis is an assessment whether the relevant provisions of the Czech Act on VAT are in concordance with the EU legislation. The author concluded that such...
|
guest ::
