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Position of insurance mediators and loss adjusters on the financial market
Čápová, Miroslava ; Karfíková, Marie (advisor) ; Boháč, Radim (referee)
88 7. Summary This doctor's work deals with legal standpoints of characters of insurance mediators and loss adjusters (independent trustees in bankruptcy of insured events) on the financial market. For deeper comprehension I employed myself not only with analysis of legal adjustment of this task, but also with economic and historical aspects relative to the insurance branch . Insurance mediation activity means a professional activity consisting in: - submitting proposals for the conclusion of insurance or reinsurance contracts - carrying out preparatory work to the conclusion of insurance or reinsurance contracts - concluding of insurance or reinsurance contracts on behalf of and on the account of an insurance or reinsurance undertaking for which such activity is carried on, or - assisting in administration of insurance and in settlement of claims from insurance or reinsurance contracts. Insurance mediation is one of the most important form, how the insurance or reinsurance contracts are closed. Nowadays it has its sure role on financial market. The Czech legal system adjust insurance mediation within the Act No. 38/2004 Coll. (Act on insurance mediators and loss adjusters). Although this act brought some fractional problems, on the other hand, it represents the modern legal regulation , which agree with...
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Legal issues related relationship between Czech national bank and commercial banks
Tabačák, Anton ; Bakeš, Milan (advisor) ; Karfíková, Marie (referee)
- 87 - RESUMÉ or SUMMARY Keywords: Czech National Bank, relationship, commercial banks, banking sector, financial market, structure of the banking sector, financial market supervision, licensing aproval and authorisation activities, new approaches to the enhancement of financial market stability, legislative changes in the financial market supervision area, financial crisis My rigorous thesis starts from the analysis of czech central banking, its history and role in modern economy. It refers to old famous,, historiae magistra vitae", because only problems, which had central banking in history, created central banking today. Special chapter is devoted to the Czech National Bank. The Czech National Bank is the central bank of the Czech Republic and the supervisor of the Czech financial market. It is established under the Constitution of the Czech Republic and carries out its activities in compliance with Act No. 6/1993 Coll., on the Czech National Bank and other regulations. It manages the assets entrusted to it by the state independently and with due diligence. Interventions in its activities are only permissible on the basis of a law. The supreme governing body of the CNB is the Bank Board, consisting of the CNB Governor, two Vice- Governors and four Chief Executive Directors. All Bank Board members are...
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Depreciation of Fixed Assets
Pecháček, Roman ; Marková, Hana (advisor) ; Karfíková, Marie (referee)
115 Název práce v angličtině. Resumé v angličtině. Klíčové slovo Název práce v angličtině (Work title in English): Depreciation of fixed assets Summary in English: The aim of the advanced master thesis is to compare the effective legal regulations concerning accounting and tax depreciation of fixed assets in the Czech Republic. Based on the comparison accomplished, the thesis evaluates selected legal procedures and instruments as to whether they satisfy the aim of accounting and tax de- preciation; points out both advantages and disadvantages of each approach; and pro- poses de lege ferenda more suitable solutions, where applicable. The thesis further con- fronts the requirements of effective legal regulations with reality, with reference to an analysis of accounting and tax depreciation by selected economic entities; and finally, the thesis looks into issues of depreciation within the framework of acquis communau- taire and also addresses law regulating depreciation in one selected European jurisdic- tion, namely Germany. Formally, the advanced master thesis comprises four principal parts. The introductory part sets out the aim, focus and structure of the thesis; proceed- ing to explain the different functions of accounting and tax depreciation in a market economy; and making a detour into history. The...
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Tax execution
Veselá, Eva ; Bakeš, Milan (referee) ; Karfíková, Marie (advisor)
66 TAX EXECUTION This thesis examines the tax execution in the Czech legal system. Tax execution represents an eminent interference with the rights and duties of a tax debtor, who has only limited possibilities of procedural defence. The thesis is composed of ten chapters. Chapter One includes introduction of my thesis. Chapter Two is subdivided into two parts. Part One analyzes idea execution. Part One of this chapter is formed by an explanation of further details about the concept of execution. Part Two describes particular groups, kinds and ways of execution. Chapter Three focuses on history of tax execution. Chapter Four includes outlines of czech law. There are showed basic acts of czech law. Presumptions of the recovering of the tax debts are analysed in the next chapter. Chapter Five consists of two parts. Part One describes the procedural presumptions (for example authority, pertinence). Part Two contains material presumptions ( title of execution, inactivity of a tax debtor,) Course of the tax execution describes chapter Six. This chapter is divided into seven part. Part One addresses the issue of look for information about tax debtor (his property, his employer, his number of bank account ,…) Next parts of this chapter deal with writ of execution, delay of tax execution, stop of tax execution,...
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State supervision over financial activities
Řehák, Karel ; Bakeš, Milan (advisor) ; Karfíková, Marie (referee)
53 c) registrovaná osoba, která byla pozastavena innost pojiš ovacího zprost edkovatele nebo samostatného likvidátora pojistných událostí, neuvedla svoji innost do souladu s tímto zákonem, ve lh t uložené NB, d) fyzická osoba se sídlem nebo právnická osoba s bydlišt m, nebo právnická osoba se sídlem v zahrani í pozbyla v zemí svého bydlišt nebo sídla oprávn ní k innosti pojiš ovacího zprost edkovatele nebo samostatného likvidátora pojistných událostí, e) registrovaná osoba neprovozuje innost pojiš ovacího zprost edkovatele nebo samostatného likvidátora pojistných událostí nejmén po dobu 24 po sob jdoucích kalendá ních m síc 83 . Dohled na provozováním innosti pojiš ovacích zprost edkovatel s bydlišt m nebo se sídlem na území R nebo t etího státu a nad inností samostatných likvidátor pojistných událostí vykonává NB podle zákona o pojiš ovnictví, pokud zákon o pojiš ovacích zprost edkovatelích nestanoví jinak Dohled nad provozováním innosti pojiš ovacích zprost edkovatel s domovským státem jiným, než R, vykonává p íslušný orgán dohledu domovského lenského státu pojiš ovacího zprost edkovatele, v sou innosti s NB84 . Pojiš ovací agent a pojiš ovací maklé je povinen do 31. b ezna p edložit NB ro ní výkaz innosti, který bude obsahovat seznam pojiš oven a pojiš ovacích zprost edkovatel , pro které byl v uplynulém...
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