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Legal issues of municipal budget changes after their approval
Steffel, Martin ; Boháč, Radim (advisor) ; Marková, Hana (referee)
Legal issues of municipal budget changes after their approval Abstract The thesis deals with the formation of the municipal budget and its changes during the budget year, using the descriptive method to first describe the state budget, its links to municipal budgets, and then the rules for changes to municipal budgets. By comparing three selected municipal budgets depending on population, the thesis examines the hypothesis of whether each municipality follows all the legal rules and in particular the principles of budget law. The thesis itself is divided into three parts. The first part deals mainly with the legislative regulation of the state budget. This part also focuses on the links between other budgets and the state budget. The second part of the thesis is the most descriptive. First, it explains what the municipal budget consists of, followed by a description of the formation of the municipal budget, its changes and its final review. The third part is a specific comparative analysis of three municipal budgets, showing how each municipality sets its budget, the reasons for changes in the budget and whether the municipality complies with all the principles of budget law. The section concludes with an assessment of the results. Based on the writing of the rigorous thesis, it is found that although the...
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Financial Aspects of Global Payment Systems
Moravec, Jiří ; Kohajda, Michael (advisor) ; Boháč, Radim (referee) ; Papoušková, Zdenka (referee)
Financial Aspects of Global Payment Systems Abstract This dissertation summarizes findings on Digital Asset's development, which would fit under the era of Blockchain 1.0. We analyzed and synthetized available resources focusing on the following areas: (i) historic aspects of Digital Assets, (ii) technical solutions of Digital Assets, (iii) actual use of Digital Assets, (iv) abuse of Digital Assets, (v) Digital Assets' legal integration, (vi) Digital Assets as a global payment system. Analyzing history of Digital Assets, we summarize that Digital Assets were developed with the intent to liberate payment systems from existing financial supervision. Once such system became functional it was immediately abused. In connection with technical solutions, we find that as technical complexity of Digital Assets (especially the lack of the trusted third party) diminishes protection of Digital Assets users, it incentivizes criminal activity. Consequently, Digital Assets are vastly abused for different criminal purposes, including development of services dedicated to criminal activity, such as Dark Web Marketplaces or Digital Assets Mixer. Further, Digital Assets are used for payments on minimal scale, and the retail use if practically nonexistent. Currently, Digital Assets' legal integration is slow and fractional;...
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General anti-abuse rule in tax law and its application on select tax optimazation methods
Smolár, Peter ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
General anti-abuse rule in tax law and its application on select tax optimization methods Abstract This master's thesis presents a study of general anti-abuse rule applicable within the scope of tax law of the Czech Republic. The goal of the study is to analyze current state of body of law behind the institute, create a legal framework for assessing the conformity of commonly employed methods of tax optimization with this legal institute and finally apply this framework on selected historical methods of tax optimization, namely issuance of one-crown bonds and so-called real estate share deals. The thesis primarily employs qualitative methods of research, mainly document analysis, typical for the field of legal science. Additionally basic quantitative methods are employed. The thesis is structured into five distinct parts, with an introduction, three chapters and a conclusion. The first chapter is focused on the origins of general anti-abuse rules in tax law with regards to international law, European Union law and national law. The second chapter breaks down the current legislative definition of the rule into trichotomic hypothesis-disposition-sanction structure. The third chapter applies the general learnings contained in the previous chapters on the two above mentioned methods of tax optimization. Legal...
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National corporation under Czech law with a focus on Budweisser Budvar
Tomášek, Prokop ; Boháč, Radim (advisor) ; Marková, Hana (referee)
National corporation under Czech law with a focus on Budweiser Budvar Abstract This thesis deals with the national corporation Budweiser Budvar, which is one of the last representatives of national corporations in the Czech legal system. At present, there is no law specifically regulating the issue of applicable legislation for national corporations. Therefore, this thesis examines what legislation applies to regulate the relations of national corporations, specifically focusing on Budweiser Budvar. In particular, it examines to what extent the State Corporation Act governing the relations of state-owned corporations applies in regulating the relations of national corporations, and whether or not it can be concluded that a national corporation currently constitutes a separate legal form distinct from a state corporation. Budweiser Budvar is one of the most valuable state-owned corporations, which further adds to the need to know the legal framework applicable to the regulation of its legal relations. To clarify the solution of this issue, proposals for a change in the legal form of Budweiser Budvar, i.e., its transformation, are emerging in the Czech Republic. Therefore, the thesis also seeks an answer to the question of a possible future legal form to which Budweiser Budvar should be transformed. From the...
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Public Private Partnership
Lajdová, Magdaléna ; Boháč, Radim (advisor) ; Marková, Hana (referee)
Public Private Partnership Abstract A Public Private Partnership represents an alternative financing option for public infrastructure or service projects involving a private partner. The main goal of a such project is to receive benefits from the public and private sector and to transfer risks to a partner that is equipped with skills in order to manage the individual risk. Provided that certain conditions are fulfilled, this method is an effective option of financing infrastructure projects. However, this alternative way of financing has not been adopted at national level yet. The main goal of the thesis is to evaluate whether the current concept of PPP projects in the Czech Republic is effective, whether it is appropriate and to analyse the main PPP financing methods and procedures. The first part of the thesis explains the concept of PPP and related terms, emphasizes on the basic conceptual features of PPP projects and briefly summarizes the most commonly used models of Public Private Partnerships. At the end of the first part, the author provides a demonstrative list of the most significant differences between PPP projects and conventional public procurement. The second part of the thesis discusses the principles of PPP projects, the current legal framework at the European and national level. It also...
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Alea Iacta Est - Starting Points of The Current Regulation of Gambling with Emphasis on Financial and Legal Aspects of Its Regulation
Řehola, Jan ; Boháč, Radim (advisor) ; Radvan, Michal (referee) ; Vybíral, Roman (referee)
Alea Iacta Est - Starting Points of The Current Regulation of Gambling with Emphasis on Financial and Legal Aspects of Its Regulation Abstract The thesis deals with the general starting points of the current legal regulation of gambling in the Czech Republic, both from the national and international perspective. In addition to a detailed examination of the fundamentals of the legislation, attention is also paid to selected financial and legal aspects of gambling regulation, especially the area of gambling tax, the tax on winnings, and the matter of use of cryptocurrencies and blockchain technology in the gambling field. The thesis consists of three complementary interconnected parts. In the first, interdisciplinary part, the phenomenon of gambling is examined first from the perspective of non-legal disciplines. There are findings from sociology, economics, philosophy, ethics, psychology and there is also a brief look into the history and future of gambling. Interdisciplinary overlap and taking into consideration scientific knowledge from related disciplines is a prerequisite for such a creation of legislation that could achieve the objectives pursued. Harm reduction gambling policy is examined in the second part of this thesis. This part analyses in detail issues related to problem gambling and the tools...
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THE NE BIS IN IDEM PRINCIPLE IN THE CONTEXT OF TAX AND CRIMINAL LAW
Kaucká Hermannová, Monika ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
THE NE BIS IN IDEM PRINCIPLE IN THE CONTEXT OF TAX AND CRIMINAL LAW The thesis deals with concurrent imposition of sanctions under tax and criminal law in connection with the violation of the principle of ne bis in idem as one of the basic legal principles according to which only one ruling can be made on one conduct. The aim of the thesis is to examine whether this legal principle is violated in the case of imposing a tax penalty under the tax law and conviction for the crime of tax, fee and similar mandatory payments evasion under the criminal code. The question raised is based on the legal opinion of the European Court of Human Rights, which attributed to a tax penalty imposed under tax law the nature of a criminal charge within the meaning of Article 6 (1) of the European Convention on Human Rights. The case law of the Supreme Administrative Court and the Supreme Court follows the decisions of the european judicial bodies. Detailed analysis and evaluation of case law and its mutual context is a key part of the whole thesis. In addition to the introduction and conclusion, the work is divided into six chapters. The first three theoretical chapters contain a definition of the ne bis in idem principle and related terms in the Czech legal system and international treaties, tax proceedings and...
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Public support for business focused on European funds
Siváková, Miroslava ; Boháč, Radim (advisor) ; Marková, Hana (referee)
Public support for business focused on european funds Abstract The doctoral thesis is focused on the topic of public business support from the perspective of law enactment. The primary focus of this thesis is to identify problematic questions, analyse such questions with regards to contemporary practice enforcement, and consecutive proposition of trouble solving proposals including specific propositions for legislation enactment de lege ferenda. The thesis is focused on legal regulations of the business support in form of donation provided to the businesses for the purpose of business support in narrow terms. The thesis describes public support provided from the European structural and investment funds. I have also included, for completeness 'sake, European Union's initiatives that are supervised directly by the European Union. The thesis also includes comparation of programming periods of 2014y - 2020y and 2021y - 2027y. As for the business distinction of businesses into small and medium businesses I have provided legal definitions of small and medium businesses. Since the definitions of a small and medium businesses are nowadays closely connected with the term of public procurement, I have also included ambiguities of the definition with regards to public procurement law. I have also analysed selected...
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Budget management and awarding of public contacts
Zmatlík, Jiří ; Boháč, Radim (advisor) ; Marková, Hana (referee)
English résumé Budget management and awarding of public contracts This thesis is describing how are public financial recources diveded in procedure of awarding of public works contracts, public supply contract and public service contracts in Czech republic. Czech legal regulations of awarding of public contracts are transposed from European legal regulations. Statute Nr. 137/2006 Coll., about awarding of public contracts contains institutions of Directive 2004/17EC of 31 March 2004 coordinating the procurement procedure of entities operating in the water, energy, transport and postal services sectors and Directive 2004/18/EC of 31 March 2004 on the coordination of procedures for the award of public works contracts, public supply contract and public service contracts. The main purpose of these directives is coordinating procedure of awarding of public contracts in all member states of European Union. Statute Nr. 137/2006 Coll., about awarding of public contracts governs the procedure of awarding of public contracts from the moment of publication of the intention to award public contract to the moment of publication of notification about made contract between the submitter and provider of the subject of public contract. This procedure is based on the principle of transparency, the principle of...
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