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Taxation of Rental Incomes and Proposals for Related Tax Optimisation
Kroufková, Kateřina ; Vlková, Lenka (referee) ; Brychta, Karel (advisor)
This bachelor's thesis on "Taxation of rental income and proposals leading to tax optimization" deals with a current topic. It deals with the income obtained by a natural person from accommodation within the framework of shared economy. The aim is to propose steps and measures leading to tax optimization. The thesis further defines the basic terms related to the taxation of the income of natural persons in the conditions of the Czech Republic, along with suggestions and recommendations in the practical part.
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Computer Game with Particle Systems
Vlková, Lenka ; Zemčík, Pavel (referee) ; Hradiš, Michal (advisor)
This bachelory thesis describes the design and the implementation of a 3D computer game with particle systems. The particle systems can be used for the simulation of a stochastic natural phenomena, for example fire and snow. In this thesis, you can find the description of the evolution of these systems, their uses and the description of the particular implementation. Other parts of the text are focused on another subjects involved in the game programming. The selection of an essential tool for game creation, a game engine, is crucial. Very important is also a collision detection that enables the movement of the objects in a game world and their responses to it. The design and the description of some parts of the implemented game is also a part of this work.
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Taxation of Rental Incomes and Proposals for Related Tax Optimisation
Kroufková, Kateřina ; Vlková, Lenka (referee) ; Brychta, Karel (advisor)
This bachelor's thesis on "Taxation of rental income and proposals leading to tax optimization" deals with a current topic. It deals with the income obtained by a natural person from accommodation within the framework of shared economy. The aim is to propose steps and measures leading to tax optimization. The thesis further defines the basic terms related to the taxation of the income of natural persons in the conditions of the Czech Republic, along with suggestions and recommendations in the practical part.
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Eligibility of Qualification Obtained in another Member State
Vlková, Lenka ; Kunertová, Tereza (advisor) ; Svobodová, Magdaléna (referee)
My thesis summarizes the legal documents relating to eligibility and possibility of legal practice in another state than the home member state. European Union Law in this regard is binding for the Czech Republic since its accession to the EU in 2004. The work is divided into chapters giving comprehensive and coherent information. The introduction justifies my choice of the topic and outlines particular chapters. The first chapter is devoted to cross-border advocacy and the related terms of a European lawyer or Union element. The second chapter begins with the interpretation of the content of primary law in relation to advocates and their activity. The third chapter presents relevant legal documents of secondary union law - directives. The fourth chapter describes fundamental Czech legislation, namely the Law on Advocacy. The fifth chapter discusses the legislation in France. The sixth chapter contains two examples of Czech and EU case law. In the chapter of annexe there is a list of the professional designation of the home state set by Ministry of Justice, so it is a list of titles of persons authorized to provide legal services, and the second annexe is a bar chart showing the number of European lawyers established in the Czech Republic. The thesis provides a comprehensive set of information for...
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Eligibility of Qualification Obtained in another Member State
Vlková, Lenka ; Kunertová, Tereza (advisor) ; Svobodová, Magdaléna (referee)
My thesis summarizes the legal documents relating to eligibility and possibility of legal practice in another state than the home member state. European Union Law in this regard is binding for the Czech Republic since its accession to the EU in 2004. The work is divided into chapters giving comprehensive and coherent information. The introduction justifies my choice of the topic and outlines particular chapters. The first chapter is devoted to cross-border advocacy and the related terms of a European lawyer or Union element. The second chapter begins with the interpretation of the content of primary law in relation to advocates and their activity. The third chapter presents relevant legal documents of secondary union law - directives. The fourth chapter describes fundamental Czech legislation, namely the Law on Advocacy. The fifth chapter discusses the legislation in France. The sixth chapter contains two examples of Czech and EU case law. In the chapter of annexe there is a list of the professional designation of the home state set by Ministry of Justice, so it is a list of titles of persons authorized to provide legal services, and the second annexe is a bar chart showing the number of European lawyers established in the Czech Republic. The thesis provides a comprehensive set of information for...
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The Principle of Good Faith in Private Law
Vlková, Lenka ; Dvořák, Jan (advisor) ; Thöndel, Alexandr (referee)
Anglicky The thesis deals with the newly expressly enacted principle of protection of Good Faith in the Czech private law, specifically in its objective sense (the principle of honesty). The thesis approaches the principle with regard to absence of its express enactment in the Czech legal order before adopting new Civil Code as an unknown principle and in this respect it investigates it initially in other EU countries, notably in Germany, UK and France. It further examines its enactment in european harmonization efforts PECL, DCFR and CESL and for the sake of completeness also in other unifying documents such as the Vienna Convention on the International Sale of Goods or the UNIDROIT Principles. Based on the findings upon these documents, it further approaches to examine the principle of honesty in the Czech legal order, based on an analysis of current case law, legislation contained in the old Civil Code and finally it examines the current legislation in the new Civil Code. It investigate the topic from different angles, such as the relationship of morality and honesty, the relationship of freedom of contract and contractual justice, the question of judicial development of law.
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