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The Income Taxes and Securities
Cvetanova, Lilia ; Boháč, Radim (advisor) ; Marková, Hana (referee)
This thesis called "The Income Taxes and Securities" is aimed at reviewing a part of legislation dealing with revenues which may come from different kinds of securities. Securities are traditionally important instruments of the capital market and they also perform significant functions from a macro economical point of view. Security markets have experienced significant growth in past decades and securities became popular investment instruments for a wide range of small investors. Revenues generated from the transactions with securities are obviously interesting for the state authorities. The state wants to explore all these incomes to be able to tax them. In light of securities the most important taxes are the income taxes - personal income tax and corporate income tax. This thesis is divided into four relatively complex parts. The first one contains basic information about securities as an institute. It reviews the concept and characteristics of securities, their functions and classification as well. There are sources of the legal regulation of securities enlisted at last. The second part covers all kinds of securities known by the Czech legislation. This part describes all kinds of securities separately and briefly shows basic characteristics, obligatory elements and legal regulation of each one....
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Financial aspects of copyright
Valeková, Anna ; Marková, Hana (advisor) ; Boháč, Radim (referee)
The aim of this thesis is to fi nd and analyze connections between tax law and copyright law. I sought to look at the revenue statutes from the prospective of the author whose craft's income and rights in property have to be taxed somewhen and somehow. The key sources of law I used included Copyright Act, Law of Income Tax, Law of Value Added Tax, Law of Gift Tax, Death Duty and Real Estate- Transfer Tax. The most important is the Law of Income Tax because it is connected to the copyright law in the broadest extent. During the study of relevant legal sources I did not want to focus only on the various statutes but I pursued to work also with judicature of the Czech courts. Unfortunately I found only one decision of the regional court concerning my issue. Nevertheless a fact that Czech courts are not often concerned with the questionable issues regarding application of the tax law in the fi eld of copyright leads me to the conclusion that the tax legal form is suffi cient. Inspite of that there are some controversial moments in practice that I dissected in this thesis. I can see possible problems when seeking to classify variuos earnings of the author according to the several types of earnings defi nied by the Law of Income Tax. Along the application of the Law of Value Added Tax, Law of Gift Tax, Death Duty...
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Legal status of a surety in tax proceedings
Nováková, Alena ; Marková, Hana (advisor) ; Kohajda, Michael (referee)
Diplomová práce Resumé ____________________________________________________________________________ Legal status of a surety in tax proceedings Resume This paper deals with the legal status of a surety pursuant to the Tax and Fee Administration Act and to the applicable Code of Tax Procedure not effective yet. It is generally known that the procedural legal status of a surety in tax proceedings has always been one of the problematic topics for tax administration. It was covered by Section 57, Subs. 5 of Tax and Fee Administration Act No. 337/1992 Coll. as amended, by one paragraph only, which resulted in many disputes, discussions, and last but not least, civil proceedings. This was mostly caused by the fact that standing surety for someone, being one of the securities provided, was ranked in section six, called "Tax payment"; however, a surety had never been explicitly stated in legal provisions which related to its legal status. The judicature had always characterised only a principal, not a surety. The surety was explicitly mentioned in the provisions of S. 7, Subs. 2 ZSDP, in which it was ranked as a party to tax proceedings. However, this only meant that a surety did not have the status of a tax principal or its rights or obligations, although, by operation of law, it bore the responsibility for any...
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Social aspects of taxes
Loubková, Eliška ; Marková, Hana (advisor) ; Kohajda, Michael (referee)
Title of thesis is "Social aspects of taxes." The main objective of this study is to characterize the various social aspects that can be found in the Czech legal system. The work is divided into several parts. The first part contains the definition of basic concepts such as social aspect, tax and its functions, the main attention is paid to the redistributive function of taxation together with an explanation of what causes uneven distribution of income. The first part includes the description of the rates, particularly progressive tax rate. The first part is completed by a definition of a flat tax. The second part deals with the tax principles of legality, efficiency, and different views on tax fairness and its two main principles, the principle of utility and welfare. The second part also concludes chapter devoted to the description of a reasonable tax rate. The third part describes the various types of social aspects, ie. exemption from tax object, full and partial exemptions, standard and non-standard deductions and tax credits. A brief overview of taxes that constitutes the tax system in the Czech Republic is ranked at the end of the third parts. The last part of my work deals with social aspects, which can be found in taxes. The thesis is completed by a summary of the social aspects and outline...
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Public support from the Czech and Community law perspectives
Petr, Zbyněk ; Boháč, Radim (advisor) ; Marková, Hana (referee)
Resumé The state aid from cognition of Czech and Community law The definition of state aid consist primary the Treaty establishing the European Community (TEC). In article 87/1 TEC is explicit basic signs, which comprehensive: support in any form, attractive act, grant from state resources, possibility violation of contest and influence on members states. It's also referred as primary Community law. It's base on principle "common prohibition" their grant. But exist the three exceptions: compatibility on TEC, block reserve and compatibility by decision of Commission. The secondary legislation includes many regulations, directives and court rulings. Especially I illustrated: statute n. 659/1999/EC, which consists detailed form of article 93 TEC, statute for national regional aid (n. 2006/C 54/08), environment (n. 2001/C 37/03), science and research (n. 2006/C 323/01), employment (n. 2204/2002). The Czech Republic is a member of European Community and that is why must respect above mentioned legislation. The others statutes exists as supplement to community legal rules. As main base present the investment incentives act, n. 72/2000 Col. . But presently be in progress. Since next year will be a new system of grant support to necessary branch, namely Framework program for relief technological and strategic...
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Financial MAnagement of a Non-profit-making Organisation with an International Element
Pilková, Jarmila ; Marková, Hana (advisor) ; Boháč, Radim (referee)
102 Financial Management of a Non-profit-making Organisation with an International Element Abstract The purpose of this thesis is to illustrate in complexity financial management of a specific type of non-profit-making legal entity, an organisation with an international element. The reason for my research is the fact that the regime of a non-profit-making organisation, especially in the area of accounting and taxes, differs in many aspects from the one of profit-making entities and is very complex, complicated and unclean. Moreover, the regulations of this very type of non-profit-making organisation have never been analysed in complexity before. In the text I try to analyse the legal regulations, collect and summarize accessible opinions of experts and introduce some of my own theories. The paper is composed of five chapters, each of them examining different aspects of the legal and especially financial regime of the organisation. Chapter One illustrates the basic issues concerning the concept of a non-profit making organisation. The chapter is subdivided into four parts. Part One deals with the notion itself. Part Two explains the reasons for its existence and purposes of its activities. Part Three describes different forms it can exist in. Part Four documents a short history of the non-profit-making...
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Legal regulation of European programs in the programming period 2014 - 2020
Kuchtová, Samanta ; Boháč, Radim (advisor) ; Marková, Hana (referee)
1 Summary This thesis deals with European programs and their legislation. Author especially characterizes the programming period 2014 - 2020 in comparison with the programming period 2007 - 2013. In the first part of the thesis the author defines the fundamental institutions of the European programs. This is especially the definition of economic, social and territorial cohesion as one of the most important policies of the European Union, as well as the definition of the programming period as a seven-year cycle, during which there is a drawing funds from the European Union. On these fundamental concepts continues to define European structural and investment funds, serving as a financial tool for drawing funds from the European Union, the operational programs and priority axes, the Czech Republic for a particular programming period determined. This is all within the context of the budgetary policy of the Czech Republic together with the definition of legislation at both national and European level. In the second part, the author approaches each program period, which the Czech republic after joining the European Union fully participated. This is the programming period 2007 - 2013 and subsequently by the current programming period 2014 - 2020. Within these cycles are given particular documents issued for a...
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Legal regulation of lotteries and similar games
Rapsa, Lukáš ; Boháč, Radim (advisor) ; Marková, Hana (referee)
My diploma thesis is concentrated on the Czech gaming law, especially on Lottery Act number 202/1990. This topic is interesting because of its controversy due to the large revenues are involved in it. It has been a subject of a public discussion for a long time. The goal of my thesis is to analyze the structure of gaming law in the Czech Republic within a special focus on the card game Poker. My thesis can also be comprehended as a contribution to the actual debate about the necessity of legislative changes in this legal field. The thesis is split in to two main parts; the first part contains four chapters. First chapter deals with a general introduction to the history of gambling. The second one describes the "Bet and game" provision in the Czech civil code with a special subchapter concerning the new civil code, which is being prepared now. Third chapter is an analytical centre of my study where I describe the Czech gaming law in general as well as the main conditions to gain a game license and basic rules of running the gambling business in the Czech Republic. In the last part of this chapter I mention current draft of new gaming Act, which is being processed by Ministry of Finance. The fourth chapter deals with the criminal regulation connected with the gaming law. The fifth chapter focuses on...
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