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Groups as value added tax payers
Kořínková, Zuzana ; Kohajda, Michael (advisor) ; Kotáb, Petr (referee)
This thesis is devoted to groups as value added tax payers. This concept was introduced into Czech law on 1st January 2008. A VAT group enables persons that meet the criteria required by the VAT Act to be considered a single taxable person, i.e. a single tax payer. The Czech VAT group legislation is based on article 11 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax. The aim of this thesis is to present and thoroughly analyze VAT group legislation in Czech law, and to point out certain pitfalls of this legislation, including its interaction with EU law, and the law of some of the other EU member states. A secondary goal is to assess the rate at which VAT groups are being used in the Czech Republic. The first chapter describes VAT group in EU law, and its introduction into the Czech legal order. The second chapter discusses the requirements that the law puts on members of a VAT group, with extra emphasis on the requirement of close binding of persons, including the membership of physical persons and non-taxable persons in a VAT group. The third chapter deals with VAT group as a subject of legal relations, describing in more detail the concept of a representative member and the responsibilities of a VAT group member. The next chapter takes a more practical...
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The effect of sesquiterpenes on the hepatic cytochromes P450
Kořínková, Zuzana ; Skálová, Lenka (advisor) ; Schröterová, Ladislava (referee)
Charles University Faculty of Pharmacy in Hradec Králové Department of Biochemical Sciences Candidate: Zuzana Myslivečková Supervisor: prof. RNDr. Lenka Skálová, Ph.D. Title of diploma thesis: Influence of selected sesquiterpenes on the activity of hepatic cytochromes P450 Sesquiterpenes are 15-carbon compounds that consist of 3 isoprenoid units in their molecule. Sesquiterpenes together with monoterpenes are the main components of plain essential oils and they play an important role in the plant development, physiology and ecological interactions. They are widely used in folk medicine and as a part of food supplements because of their biological effects - especially anti-inflammatory, anti-parasitic and anti-cancer. Moreover, essential oils represent a rich reservoir of candidate compounds, which could be potentially used as a drugs in future. The aim of the present study was to test and compare the influence of seven selected sesquiterpenes (β-caryophyllene, caryophyllene oxide, α-humulene, farnesole, valencene, trans-nerolidole and cis-nerolidole) on the activities of the main hepatic enzymes involved in phase I biotransformation of xenobiotics, cytochromes P450 (CYPs) 1A and 3A, in rat and human in in vitro model systems. In the present study, the activities of the CYP1A were assayed using...
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Groups as value added tax payers
Kořínková, Zuzana ; Kohajda, Michael (advisor) ; Kotáb, Petr (referee)
This thesis is devoted to groups as value added tax payers. This concept was introduced into Czech law on 1st January 2008. A VAT group enables persons that meet the criteria required by the VAT Act to be considered a single taxable person, i.e. a single tax payer. The Czech VAT group legislation is based on article 11 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax. The aim of this thesis is to present and thoroughly analyze VAT group legislation in Czech law, and to point out certain pitfalls of this legislation, including its interaction with EU law, and the law of some of the other EU member states. A secondary goal is to assess the rate at which VAT groups are being used in the Czech Republic. The first chapter describes VAT group in EU law, and its introduction into the Czech legal order. The second chapter discusses the requirements that the law puts on members of a VAT group, with extra emphasis on the requirement of close binding of persons, including the membership of physical persons and non-taxable persons in a VAT group. The third chapter deals with VAT group as a subject of legal relations, describing in more detail the concept of a representative member and the responsibilities of a VAT group member. The next chapter takes a more practical...
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Impact of photovoltaic installation to the landscape
KOŘÍNKOVÁ, Zuzana
Initially, at the beginning of my bachelor thesis I am addressing renewable sources and especially I am concentrated on photovoltaic power plants. The boom market of phovoltaic power plants in Czech Republic was mainly during the year 2009 and 2010. The increased number of photovoltaic installations was caused by favourable purgase price of solar energy or green bonus guaranteed for 20 years. The goal of my bachelor thesis is analysis of enviromental impact of photovoltaic power plants on a landscape. The first part of my bachelor thesis is dedicated to description of types of renewable sources, law of the operation of photovoltaic power plants, photovoltaic energy and PV power plants, landscape and enviromental impact on it. The second part introduces description of 3 photovoltaic power plants situated at villages Čejč, Myslív and Kunštát which were all realised and all the information were provided by Ing. Roman Malivánek. In third part were processed results of questionnaire researches in which respondents were asked in a matter of photovoltaic installations and their impact on a landscape. The general assessment of questionnaire researches says that the solar energy is the most preferred, except of esthetic damage of a landscape, also the installations placed on agriculture fields. In general the photovoltaic energy is perceived as economical and practical source of renewable energy. The general opinion is that the photovoltaic installations should be limited on natural surfaces and expanded in settled locations, e.g. on the roofs of shopping centres, industrial halls, parking places, etc.
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