|
|
Ownership of land and its transfer with respect to tax legislation
Šaštinský, Petr ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
- 79 - OWNERSHIP AND TRANSFERS OF ESTATE IN TERM OF TAX LAW The subject matter of this graduation thesis is the ownership and transfers of estate in term of tax law. I would like to remark preliminary, that I did not deal only with separate estate in this thesis, but rather real estate as such. The main reason for choosing this subject matter is definitely its interesting character and constantly developing legal regulations of these questions. The choice of this subject matter makes me possible to involve two various branches of law, financial law in term of property tax and civil law in term of the ownership and transfers of real estate. With regard to high frequency of changes and the continual enactment of amendments of corresponding legislation, this thesis is elaborated in compliance with legal form valid in the half period of taxation of the year 2008. The whole thesis is divided into seven chapters. The first chapter deals with real estate and its related terms, such as an estate, building, building structure, flats and non- residential premises. Another chapter offers the insight into the questions of the right of ownership and joint ownership and its acquisition and possible difficulties. It also gives the insight into the area and functioning of real estate register and principles which this...
|
|
| |
|
| |
|
|
International and domestic aspects of double taxation
Murgáčová, Miroslava ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
International and local aspects of double taxation Abstract The purpose of my thesis is to analyze international double taxation taking into account both local legislation and international aspects. Double taxation is the situation, where the same income (or capital) is subject to the same tax more than once. Mostly, the international double taxation appears when the state of the source of income implies taxes on the income of the non-residents and the state of residence of the income receiver subject the same income to taxation based on the residency of the taxpayer. Since this is inequitable, many nations make bilateral double taxation agreements with each other. In some cases, the tax is paid in the country of residence and is at the same time exempt in the country in which it arises directly based on the provisions of double taxation agreement. In the remaining cases, the country where the gain arises implies taxation at source and the taxpayer receives a compensating foreign tax credit/foreign taxation exemption in the country of residence to reflect the fact that tax has already been paid. The thesis is divided into seventeen chapters that could be divided into five main parts. The first part is aimed at the description of basic terms used in international taxation and basic principles of the system...
|
|
| |
|
|
Bryological Oriented Excursion in the Dolský mlýn Area
Davídková, Markéta ; Novotný, Petr (advisor) ; Skýbová, Jana (referee)
The aim of this thesis was to carry out an analysis of primary school textbooks considering bryophytes and bracken, as well as to plan a biological excursion in the area of Dolský Mlýn which would include mapping the terrain. The sixth chapter contains the analysis of nine textbooks from different publishing houses. I have compared them in terms of the number of pages dedicated to bryophytes and bracken and in terms of the number of stated bryophytes and bracken representatives. I have also compared whether the textbooks are provided by workbooks, methodological guides and other material, which could variegate biology and natural history teaching. The seventh chapter characterises the location. Mapping of the terrain for the planned excursion took place in September 2012. I chose fourteen suitable sites which are were easily accessible. The eight chapter includes methodical instructions of the excursion for teachers, worklists and the key to determining types of bryophytes. The practical verification of my thesis took place in April 2013 during an excursion of seventh grade pupils from the school ZŠ a MŠ Děčín IV. Laboratory training, which represents an integral part of the excursion took place in March due to unfavorable chmate conditions. Pupils determined mosses of genus Merike according to their...
|
|
| |
|
| |
|
|
Supervision in banking industry
Šmída, David ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
Supervision in banking industry The purpose of my thesis is to analyse a role and competences of the new architecture of european financial supervision in the context of achieving effective banking supervision. The thesis is composed of five parts - introduction, three main chapters and conclusion . Chapter one deals with banking as a type of business and its importance for society. Then it defines the term bank from economic and legal view, and finally it describes the position of banking in EU and the present trends in banking business. Chapter two deals with banking supervision in general view. It is divided into two parts. Part one defines terms regulation and supervision and the difference between. Then part one deals with specification of basic reasons of banking supervision, basic areas of supervision and the main goals of supervision. Part two is defining the criteria of effective banking supervision in the context of basic goals of supervision as defined in part one of chapter two. Chapter in its beginning describes relevant parts of Larosiere report. Rest of the chapter analyses European system of financial supervision in the context of effective banking criteria and is divided into four main parts. Part one analyses parts of European system of financial supervision and relations between...
|
|
|
Legal regulation of the position of members of business companies and taxation of their income
Zigáčková, Kateřina ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
The thesis is defining individual income of partners of business companies subject to tax of personal income eventually to other deductions and providing comprehensive overview of these mandatory deductions according to legal regulations valid for year 2010 including some changes which which will take effect from 1st of January. The subject of my thesis is taxation of partners income - tax residents and non-residents to whom derive incomes from business company which is situated in Czech Republic. The thesis is divided into five chapters. In the first chapter is explained position of individual partners depending on the type of company. In partnerships i.e. co-partnerships, limited partnership and European economic interest grouping, the partners usually participate in business enterprise by their own activities. In capital companies i.e. limited liability companies, joint-stock companies and european companies, the partners are participating through their own property values. In the second chapter is briefly described the tax structure of individual income and its basic elements. The third chapter is description of definition individual incomes of partners and taxation of them. Because of miscellaneous kinds of incomes are used miscellaneous kinds of taxation. It is mainly focused on taxation of...
|
guest ::
RSS feed.