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Transaction dealing with claims from the perspective
Zítka, Luboš ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
Předkládaná diplomová práce se zabývá problematikou transakcí s pohledávkami v daňovém právu a to se zaměřením na postoupení a vklady pohledávek a poskytuje ucelený pohled na danou oblast, jak z pohledu obecné právní úpravy, tak z pohledu finančněprávních norem. Problematika je řešena nejdříve v obecné části, kde jsou vymezeny základní právní normy a pojmy v dané oblasti spojené s pohledávkami. Vzhledem k rekodifikaci soukromého práva účinné počínaje 1. lednem 2014 jsou rovněž analyzovány změny, které přináší nový občanský zákoník a zákon o obchodních korporacích. Rovněž je pojednáno o ekonomických aspektech možných způsobů (forfaiting, faktoring, vklad) financování prostřednictvím pohledávek. V aplikační části diplomové práce jsou analyzovány jednotlivé právní normy daňového práva z pohledu zvoleného tématu s hlavním zaměřením na zákon o daních z příjmů, který obsahuje nejobsáhlejší úpravu a pokrývá velké množství odlišných situací v případě transakcí s pohledávkami (např. speciální režim pro obchodníky s pohledávkami). Vzhledem k otevřenosti české ekonomiky jsou rovněž rozebírány daňové implikace v případě účasti daňových nerezidentů na transakcích s pohledávkami. Ekonomická realita se vyvíjí velmi rychle a daňová legislativa nemusí být vždy schopna reflektovat tyto změny včas, proto je velmi...
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Legal aspects of the position of financial arbiters in Czech Republic and selected EU countries
Vlachová, Barbora ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
This thesis deals with the topic of "Legal aspects of the position of financial arbiters in Czech Republic and selected EU countries". At the beginning of this thesis is described the consumer protection policy in European union. There are also mentioned reasons, objectives and instruments of consumer protection in the financial market. The Czech Republic, as a member of European union, implements european consumer protection policy. In the area of consumer protection in the financial market operates primarily these entities: Czech National Bank, Czech Trade Inspection Authority, consumer organisations and professional associations of entrepreneurs in the financial market. Second part of this thesis is dedicated to the possibilities of settlement of consumer disputes. Disputes between entrepreneurs and consumers in the financial market can be solved before the court or out of court. There are many methods of alternative dispute resolution, such as mediation or arbitration. These disputes are often resolved by ombudsman-type institutions. Third chapter describes institute of the Finacial Arbiter. The Financial Arbiter of the Czech Republic is a special body for alternative dispute resolution. This body was established ten years ago, as part of harmonisation of the Czech national law with the...
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Tax systems of EU countries and agreements to avoid double taxation
Zbytovská, Lenka ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
Tax systems of the states in the European Union and double taxation avoidance agreements The purpose of this Master thesis on the theme "Tax systems of the states in the European Union and double taxation avoidance agreements" is to provide a complete description and an analysis of the actual situation of tax harmonization in the European Union and of the progress made in this field. Simultaneously the Master thesis presents the reasons for concluding the double taxation avoidance agreements while comparing and analysing in particular the double taxation avoidance agreement concluded between the Czech Republic, Great Britain and Germany. It focuses mainly on the tax systems of the above mentioned countries, compares them between each other, and highlights their basic differences and particularities of each of them. This Master thesis is divided into four chapters. The two first chapters are focusing on the theoretical aspects of the tax harmonization and double taxation avoidance agreement. These chapters are characterizing the tax harmonization, describing the reasons why to achieve the tax harmonization and are explaining the reasons why, within the actual state of the tax harmonization in the EU, the double taxation avoidance agreements should be concluded. Furthermore, it is dealing with the...
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Macromycetes of Řevnice neighborhood
Marhoulová, Eliška ; Novotný, Petr (advisor) ; Skýbová, Jana (referee)
This thesis is a summary of basic information about macromycetes, their particular way of life and identification cognitive characteristics. It also includes processing research areas Hřebeny - Brdy between Dobřichovice and Řevnice. The research results are applied in primary school instruction. As a part of this work is the proposal excursion to this area and trail design. Key words: macromycetes, mushrooms, Brdy
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Tax aspects of the ownership of real property and its transfer with special focus on the ownership of residental premises
Vitnerová, Narcisa ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
The thesis gives the overview of the taxes, which immediately link with the ownership of real property and dealing with property rights. It is pointed at reflection of state housing and social politics in different legal standards and at application of different legal instruments, which affect tax burden supported groups of citizens. In the first part of thesis is given the detailed characterization the subject of property rights and different ways its acquisition with the focus on acquisition, change and termination of hosing property rights. The author based on the applicable legislation and mentions legislation, effective from 1st January 2014 - The New Civil Code. Apartment as a subject of property changes its content and concept. The housing unit gets to the front and has wider content as previous term. It contents diverse set of rights and duties - possession, use, maintenance, neighborhood etc. The house is not conceived as separate thing, but as a part of co-ownership of immovable property. The new legislation introduced the concept of addition co-ownership, which contains co-ownership rights to land and immovable property, inextricably linked with the apartment unit and transferred together with the rights to apartment. Apartment may be held in several ways. The characteristics of various...
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International taxation of limited companies - a comparison between Czech Republic and Russia
Aharonyan, Elen ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
The object of this thesis is international taxation of companies. It focuses on the comparison between the Czech Republic and the Russian Federation. The first chapter focuses on the tax systems of both countries, dealing with what kind of taxes exist and what is taxed, and all this on a general level, which is crucial for further comparison that is made in final chapters of the thesis. According to the topic, the thesis gives a description and definition of the companies, what kind of companies exists in both countries and what is related legislation. It is followed by a chapter on international taxation, describing international taxation issues on a general level and explaining main definitions it deals with, without which this issue cannot be understood. It discusses how countries avoid of double taxation on an international level, and what tools exist for it. Afterwards it explains international taxation of companies and specifically provides the analysis of The double taxation treaty between the Czech Republic and Russia, also by showing examples for better understanding of this issue.
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Ownership of land and its transfer as reflected by tax legislation
Bednářová, Anna ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
The main objective of the thesis with the topic "Ownership of land and its transfer from the perspective of tax legislation" is to describe the essential forms of ownership of land and its transfers from the view of different legal branches, with respect to financial lawfrom the perspective of property taxes and with respect to civil law from the perspective of ownership and transfers of real estates. The thesis overviews tax responsibilities relating to ownership and land transfers in the Czech Republic and it also explains general notions relating to this matter. The thesis is divided into five chapters. The first chapter defines basic notions. The second chapter describes and overviews forms of transfers of real estates and the respective taxes imposed. The third chapter is the crucial one with respect to the whole thesis. In this part I deal with the individual taxes applied to the ownership and transfers of real estates. The fourth chapter describes the differences between the notions tax resident and tax non-resident and points out the discrepancies between them. Finally, the last chapter assesses the taxes mentioned in this thesis and points out the current inconveniences connected therewith and the possible solutions.
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Protection of the results of creative work from the view of theory and practice
Novotný, Petr ; Růžička, Michal (advisor) ; Dobřichovský, Tomáš (referee)
The Abstract Protection of the results of creative work from the view of theory and practice The purpose of my thesis is to analyze the protection of results of creative work, when I try to find the purpose of this protection and take a look at theoretical and practical parts of this sort of law. The thesis is composed of nine chapters, each of them dealing with an autonomous area of protection or with other actual topics. Chapter One is introductory and defines key terms used in the thesis and their systematics. Chapter Two examines with the historical evolution. The chapter consists of three parts. Each part deals with different category. First is general, second is international and third is focused at Czech evolution of legislation. Chapter Three is subdivided into nine parts and provides the main topic of inventions and patents granted to them. Chapter Four concentrates on differences between rules for patent and utility model protection. Chapter Five discuss about the marginal theme of topographies of the semiconductor products. Chapter Six summarizes the head characteristic of industrial designs. The chapter consists of eight parts. Chapter Seven concentrates on also marginal topic of improvement proposal and protection of right for plant varieties. Chapter Eight discuss about the enforcement of...
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Tax aspects of finance and operating leases
Machek, Jan ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
The present thesis analyzes the statutory regulation of leasing transactions in the Czech Republic, both from the perspective of the general legislation and from the perspective of the tax laws. Since operating and finance lease contracts are not classified under nominate (named) contracts in the Czech Civil or the Commercial Codes, the principal legal aspects of this commercial arrangement have been established largely by way of evolving judicial and business practice. The absence of the general legal regulation, particularly with respect to finance leases, has also had some important consequences for tax laws and their application. The thesis also describes the distinguishing features of finance leases compared to the general lease contracts. A thoughtful statutory regulation of leasing transactions would therefore bring about the much-needed legal certainty for all parties involved in and affected by lease contracts. The present thesis sets out both a thorough description of the current state of law with respect to lease contracts and puts forwards proposals on how to improve the enactments of law in future.
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Beneficiary proprietor in tax law
Olšarová, Marie ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
Diplomová práce: Beneficiární vlastník v daňovém právu Abstrakt v anglickém jazyce BENEFICIAL OWNER IN TAX LAW In many instances, the concept of beneficial owner can be found in tax law, enabling the taxpayers to lower the taxation of their income. Despite the fact that the term beneficial owner is not very commonly used in the Czech law, interpretation of this term is important part of the international tax law. Therefore, the purpose of my Theses is to review relevant laws (including Czech tax law, international tax law, European law, and relevant Czech and international court's decisions) to determine common characteristics of the term beneficial owner as it is used in the above mentioned fields of law. In the European law, the term beneficial owner can be found in two European directives - "Interest and royalty payments directive" and "Income savings directive". Although there are differences between the interpretation on the term beneficial owner in these European directives (based mostly on the fact that one directive is applicable to natural persons whereas the other one to legal entities), we can say that the purpose and aim of the regulation is the same. The OECD and its fiscal committee are concern with the interpretation and appropriate application of the term beneficial owner in the...
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