National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Economic and legal aspects of excise taxes in the EU
NECID, Martin
This diploma thesis deals with the economic and legal aspects of excise taxes in the EU. Excise taxes are among indirect taxes and can be divided into three basic groups: alcoholic beverages, tobacco products, and energy products and electricity. For individual commo-dities, EU Member States are harmonizing their legislation and minimum rates in order to prevent cross-border distortions of competition between EU countries. Part of the diploma thesis will be the analysis of the current situation in the field of excise taxes in the EU, the comparison of the individual commodities subject to these taxes.
Legal regulations of European Companies and their Use in the Czech Republic
NECID, Martin
The bachelor thesis deals with legal adjustment of Societas Europaea and their use in the Czech Republic. The term "Societas Europaea" is explained in the introduction followed with historical preview to the past, where the law development of Societas Europaea during the 20th century is outlined. Complexity of legal adjustment is mainly described in next parts. There is also described creation and establishment of Societas Europaea, hereafter all the ways of establishing of an international joint-stock company are analyzed. The subject of interpretation are administrative structures and monistic and dualistic system. The use of Societas Europaea in the Czech area, the analysis and summary of advantages and disadvantages of transforming joint-stock companies to European companies are summarized in last parts.

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4 Necid, Miloš
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