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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...
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Legal aspects of the protection of investments in the Czech Republic
Kašková, Katarína ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
70 RESUMÉ Legal Aspects of the Protection of Investments in the Czech Republic. The most important and also the most dynamic branch of the International as well as the Financial Law these days is considered protection and support of the international investments. The international protection of investments is based on the treaty basis, which eventually evokes in the effect that every single state takes over the obligations related to the international investment among each other, with the aim of securing most positive investments conditions for their own private investors situated in the foreign states. Due to the fact, that there has not been found an universal multilateral treaty in the sphere of the Investments Law, which could uniformly regulate this kind of questions, the gist of the legal regulation of protection and support of the international investments is based on the bilateral investments treaties. The whole process of conclusion of the bilateral investments treaties was started in the sixties and the seventies and continues fluently since today. In the nineties, the Czech Republic as many others states depended on the inflow of foreign capital into the country for purposes of the recovery and development takeoff of its economy. Therefore, the Czech Republic followed others states in conclusion...
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International and domestic aspects of double taxation
Ferková, Marianna ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
This diploma thesis deals with different aspects of international and domestic double taxation. Within international double taxation short treatise about national legislation related to double taxation is followed by the longer part dedicated on the tax conventions on income and capital which are the most effective instrument in the field of double taxation elimination. Then the negotiation process and their place in czech domestic legislation is described. One part focuses on the role played by European union in direct tax adjustment. Part about residence determinig (both individuals and companies) in case of existence of the tax convention and in case of its absence follows. Unilateral, multilateral and bilateral measures especially are desribed. As the example to illustrate the impact of different methods used to eliminate double taxation on tax is given practical calculation. Double taxation elimination procedure is explained on the concrete kind of income (dividends) at the end of the international double taxation charter. Within domestic double taxation its causes and kinds are desribed. Finally, last part looks at current and forthcoming czech legislation related to economical domestic double taxation.
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The legal status and activities of the Czech National Bank
Prokop, Tomáš ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
Legal status and content of activities of Czech national bank This thesis deals with legal issues of Czech National Bank. The aim of this work is the analysis of the basic institutes, the most important and the most controversial statutory provisions and also to introduce the most important activities of the central bank to the reader and explaining him why are these activities needed and what is their function in the system. Due to limited range of this thesis the author took considerable volume of this topic in account, that's why some chapters aim merely the most important information to explain the issue correctly and to help the reader to understand the contexts. This work is divided to seven chapters (including the Inroduction) and to the Conclusion, list of used shortuts, literature and attachments. In the Introduction the author acquaints the reader with reason, why has he choosen right this issue as the topic of his thesis and lays out the targets to be accomplished by his work. In the second chapter is the reader acquainted with the historical development of central banking on the territory of present Czech Republic - since the Austro-Hungarian monarchy to the evolution of current Czech National Bank. In the conclusion of this chapter the author analysis the possibilities of the immediate future...
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The status of patent attorneys in the Czech Republic and their rights and duties
Novotný, Petr ; Pítra, Vladimír (advisor) ; Růžička, Michal (referee)
The status of patent attorneys in the Czech Republic and their rights and obligations The purpose of my thesis is to analyze the status of patent attorneys in the Czech Republic and highlight their rights and obligations. The thesis is composed of six chapters, each of them dealing with different aspects of the historical or modern view on the profession. Chapter One is introductory and defines basic terminology used in the thesis. Chapter Two examines with the historical evolution of the profession. The chapter consists of six parts. Each part deals with some of the time period of modern Czech history. Chapter Three is subdivided into four parts and provides an outline of the first independent act about patent attorneys on the territory of Czech republic/Czechoslovakia. Chapter Four concentrates on problems resulting from the necessity of the professional autonomy and examines with the inner structure of the Chamber of patent attorneys. Chapter Five discuss about the actual legislation and the status of patent attorney on the ground of last professional act. Chapter Six summarizes the head rights and obligations which are important for the exercise of the profession. At the conclusion of my thesis I focus on possible future changes in legislation and recapitulation of current status. The main aim...
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The freestyle
Migdauová, Kateřina ; Novotný, Petr (advisor) ; Bačáková, Radka (referee)
Title: The freestyle The aim of the work: The elaboration of the freestyle topic. The work should contain the basic information on the history and development of this sport until present. The method: Elaboration of the information from available sources including personal experience. Results: New knowledge and information from the water-sports area and new disciplines, the expanding of knowledge. Creation of a compact source of information on freestyle. Key words: whitewater, freestyle, water-sports, sport-organisation, development
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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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