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Liberalization of restrictions upon the acquisition of real property by foreigners in the CR
Rajčanová, Petra ; Novotný, Petr (advisor) ; Kohajda, Michael (referee)
This Master`s degree thesis examines the process of gradual liberalization of legal restrictions which, in the past, hindered the foreign exchange non-residents in the real estate acquisition in the Czech Republic. The process was decisively influenced by the Czech Republic`s membership in the European Union, this being the reason for the largest portion of the thesis examining the Czech Republic`s commitments, stemming in the field of real estate acquisition by foreign exchange non-residents from the Agreement on Accession of the Czech Republic to the European Union and the problematic of their implementation into the national legislation. Some attention is also dedicated to questions of practical implementation of mentioned national legislation as well as further international legal commitments of the Czech Republic, which influence the national legal regime in the field of real estate acquisition by foreign exchange non-residents.
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Real estate subject to value added tax
Vytlačilová, Jana ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
This thesis is concerned with taxing real property under a value added tax (VAT). It's motivated by the effort to examine the current Czech legislation (up to 31.3.2012), to provide an outline of relevant problems and look at the particularly chosen judicial decisions (especially judgements of the Supreme Court of the Czech Republic and the Constitutional Court of the Czech Republic). The thesis is composed of five chapters, each of them dealing with different aspects of the chosen issue. Chapter One is introductory and defines the taxes in general. Chapter Two draws the attention to the provisions which are related to the real property in the Czech Civil Code. It takes the prepared amendment to this Act into account. In Chapter Three one can find the brief summary of the value added tax, especially the structure of this tax and it defines the basic terminology connected with the relevant legal institutes. Chapter Four is essential, because it analyses the particular provisions of the Value Added Tax Act which are related to the real estates. This chapter investigates the transfer and lease of the real estates, as well. The most important provisions considering the services connected with the real estates and sale and lease of the enterprise are mentioned. This chapter deals with the new legislation...
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Legal aspects of the status and activities of the Czech National Bank
Růžička, Roman ; Kohajda, Michael (advisor) ; Kotáb, Petr (referee)
The aim of this thesis is to describe and analyse the law position and activities of Czech national bank. The content of thesis is composed of three imaginary parts. In first one the historical development of central banking on Czech territory is described. It is devided into four chapters respecting the chronological development. The thesis is focused on a state of current legislation mainly, therefore the second and third part creates a widest portion of the thesis. The second part examines a framework of constitutional relations of Czech national bank and president, Parliament and goverment particularly, and the independency and aim of CNB in 7 chapters. The third part concerns with statutory law and is composed of 7 chapters also. It deals with a variety of activities of Czech national bank. Introduction, conclusion, abstract, key words and source list are drawn in other parts.
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Capital Adequacy of Commercial Banks
Husár, Marian ; Kotáb, Petr (advisor) ; Kohajda, Michael (referee)
Capital Adequacy of Commercial Banks The purpose of the thesis is to analyse particular capital adequacy issues. The thesis is composed of three chapters, each dealing with particular aspects of capital adequacy. The introductory Chapter One clarifies the meaning of capital adequacy. The thesis is based on two main aims. Chapter Two examines Basel Committee of Banking Supervision materials and following relevant EU and Czech legislation. The methodology used in this chapter vests in comparative analysis and legal analysis of current Czech national legislation. The first aim is to tackle the legal issues of implementation and effective enforcement of current capital adequacy rules, with concentration on the key problem of inconsistency of implementation among countries. The Chapter Three describes the reasons for adoption of new regulatory rules of capital adequacy in connection with recent turbulent changes in financial markets. To make a conclusion whether Basel III is a sufficient reaction is the second main aim. It focuses on analyse of the Basel III rules as a set with some practical notes on ongoing implementation in the world or in the Czech Republic in particular. The Basel Committee rules need to be implemented carefully. Whether by partial or incomplete implementation of Basel rules or by...
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Banking transactions and their legal regulation
Sivý, Milan ; Kotáb, Petr (advisor) ; Kohajda, Michael (referee)
English summary Banking The main objective of my thesis is to survey characteristics of legal and economic status of banks in the Czech Republic and legal relations resulting from interactions between commercial banks and their clients within the term banking. This thesis is composed of four chapters. The first chapter concerns legal and economic status of banks in the Czech Republic, structure and system of banking, banking franchise and bank management. The second chapter is related to characteristics and systematization of bank products, business secrets, prices of bank products, banking risks and supervision over banking transactions. The third chapter of my thesis touches upon the first main category of banking, which is deposit banking. The relation between the bank and its client is that of the debtor and the creditor. In the chapter I discuss the possibilities of a bank to acquire money from a client. Firstly the bank can save money on current accounts or saving accounts. Secondly issuing bank securities is another possibility for a bank to acquire money from its clients. Bank bonds or deposit bills of exchange are cases in point. In the last chapter I focused on the second main category of banking, bank credit products. Clients obtain credits from banks and as a result the bank is in the position...
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Banking transactions and their legal regulation
Císař, Zdeněk ; Kotáb, Petr (advisor) ; Kohajda, Michael (referee)
The diploma thesis deals with the banking transactions and their legal regulation in the context of the Czech valid legislation. Primarily, this thesis aims at presenting the general issues of the banking transactions to potential readers, further, to provide the readers with a well-arranged categorization of the banking transactions and to inform the readers about the substantial elements of legislation of individual banking transaction and their public regulation. Due to vastness of the topic of the thesis, the thesis will focus, after introducing the general part relevant for all the banking transactions, on 2 main groups of banking transactions, credit banking transactions and deposit banking transactions. The thesis consists of 6 individual chapters that have a logical sequence. The first chapter shows the existence of banks and of the banking system as the main presupposition for the rise of banking transactions. Futher, the chapter discusses the historical development of the Czech banking system since 1918 until nowadays and the position of banks within this system. The second chapter focuses on the definition of banking transactions and their content, followed by the description of characteristic features and different approaches to categorization of the banking transaction. The third chapter deals...
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MiFID - uniform investment services within the EU
Bastl, Stanislav ; Kohajda, Michael (advisor) ; Kotáb, Petr (referee)
This year marks 13 years since the seeds were introduced by the Financial Services, which in this field began the gradual integration of the EU Member States. The declared objective of harmonization is to say, in 2005, to be achieved, because the negotiations ran into new and new obstacles, that the very implementation of directives by Member States slowed down but ultimately, we can say that the implementation of directives to date, proved successful. The example of MiFID has been demonstrated that a legislative process is lengthy and complicated issue which has clearly defined rules and procedures experienced. The process involved directly or indirectly, a number of players who want to promote conditions that favour the competition. Didn't acknowledge, that the receiving Standards was classified activity that the action behind wall European institution. Professional public had the opportunity to influence the final form of the draft prepared by the European Commission. European equity markets have undergone a period of unprecedented change due to the changed regulatory environment following the introduction of MiFID also due to technological advances that occurred during the same period. The introduction of MiFID coinciding with a period of market fluctuations caused by external factors related...
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