National Repository of Grey Literature 265 records found  1 - 10nextend  jump to record: Search took 0.00 seconds. 
The insurable interest in Czech and French law
Peňásová, Kristýna ; Vybíral, Roman (advisor) ; Karfíková, Marie (referee)
The insurable interest in Czech and French law Abstract My diploma thesis deals with the concept of insurable interest in Czech and French law. Since insurable interest has been newly included as one of the conditions of validity of an insurance contract by Act 89/2012 Coll., Civil Code, this concept has become the subject of many academic debates, articles and books. However, insurable interest is also a concept that appears not only in private law but can also be found in public law. The insurable interest is not only one of the conditions for the formation and existence of an insurance contract between the insurer and the policyholder, but also expresses the relationship between the insurer and the insured things or persons. The comparison with French law does not only compare the concept of insurable interest, but also the individual insurance sectors and the individual sectoral rules related to this concept, as well as the specific types of insurance. The thesis is therefore not limited to private law provisions, but also deals with fleet insurance, its types and the relationship of insurable interest to each type of fleet insurance, as well as the regulation of insurance distribution and reinsurance, the relationship of insurable interest to this regulation and the implications of EU harmonisation in...
Taxation of self-employment income (a comparison of Czech legal regulation and the regulation of selected EU countries)
Nýdecký, Vít ; Karfíková, Marie (advisor) ; Marková, Hana (referee)
1. Abstract Name of the thesis: Self-employment taxation (comparison of legislation in Czech Republic and selected countries within EU). Main goal of this work is to gather and compare taxation of self employed people in Czech Republic and other selected countries within European Union. These selected countries include Poland and Portugal. Analysis of more legislations brings wider perspective to the topic and it is being utilized in de lege ferend reasoning about form of self-employment taxation in Czech Republic. Part of this work is also to recommend adjustments for mentioned legislation. The work is divided into introduction, four parts describing goals of work and conclusion. Introduction contains goals and is setting up methods, which help to achieve these goals. First part is about general tax definition, then it describes it's functions and principles on which the legislation should be build on. It also contains description of legislative system and define some core elements, which are described in the next part. Second part analyzes problem of self-employment taxation in Czech Republic, continuously thanks to analysis of subjects, objects, tax base and other individual elements, which are needed for defining the amount of tax. Third part is divided into two segments describing legal truth of...
Law aspects of unit linked insurance
Broukal, Matyáš ; Vybíral, Roman (advisor) ; Karfíková, Marie (referee)
Law aspects of unit linked insurance Abstract United linked insurance is an insurance (hereinafter referred to as ULI), which pays the insurance benefit in the event of survival to a stipulated age or death. The insurance benefit in the event of survival to a stipulated age is directly dependant on investment fund in which insurance premium is being invested. The goal of this thesis is to outline the law aspects of ULI. Thesis is divided into theoretical and practical part. Theoretical part covers law theory of ULI, current law and contract law. First chapter of theoretical part explains ULI as an insurance and its classification. Furthermore, it explains the view of financial science on ULI and describe the existence of insurable interest within an ULI, where there is no guaranteed amount in the event of death. The second chapter describes all aspects of ULI according to the applicable legislation. The first part deals with the insurance benefit in case of death and fee structures that covers it. It also explains the health questionnaire, the development of the risk of death over time, the issue of beneficiary from contract in the event of death. The next part deals with the insurance benefit in the event of survival to a stipulated age and the factors that affect it such as investment funds and units. The...
Harmonisation of Motor Third Party Liability Insurance in compliance with EC Law
Žulavská, Lucie ; Karfíková, Marie (advisor) ; Vybíral, Roman (referee)
Harmonisation of Motor Third Party Liability Insurance in compliance with EC Law Motor Third Party Liability Insurance is recently facing major changes, not only from EC point of view, but from national perspective as well, mainly due to technological development as well as due to the enormous pressure set on vehicles accident victims protection, ie. their appropriate compensation from Motor Third Part Liability (further known as MTPL) cover. Main consequence of above mentioned fact is a clear definition of the vehicle that falls under the obligation of MTPL. However just the simple extension of the vehicle definition that way, that even escooters and sagways fall under the scope, would not be considered as a sufficient measure taken to sort of eliminate the number of severe claims and bodily injuries caused by these vehicles in most of the EC states. It is more than necessary that every single member state will come with substantial measures on national level to sort of regulate on legal basis the traffic rules of these new kind of vehicles. However, it is currently obvious that member states opinions are far from any common decision on this topic concerning measures to decrease the number of claims and furthermore to restrict the use of these vehicles in respective environment. There is another...
Legal Aspects of the Creation of the Insurance Product
Kult, Alexander ; Vybíral, Roman (advisor) ; Karfíková, Marie (referee) ; Dřevínek, Karel (referee)
4 Legal Aspects of the Creation of the Insurance Product Abstract This dissertation deals with the legal aspects of creation of insurance products, including the rules of their distribution and fulfilment of information duties. The author's aim was to interconnect the public and private law regulation of insurance and its distribution, with a focus on the creation of valid contractual documentation and the proper fulfilment of information duties, for the purpose of a practical understanding. Specific attention is focused on the area of personal insurance, both in the scope of life and non-life insurance sectors. Special emphasis is placed on the explanation of insurance-based investment products, whose nature and fragmented regulation pose the most significant practical and theoretical problems. Apart from the theoretical introduction, the thesis is divided into six parts. The first part is devoted to the essence of individual insurance products and their specifics. The second part deals with the theoretical definitions in the field of insurance law. In the third part, the author analyses the rules of creation of insurance products not only regarding the POG regulation, but also in the light of the Insurance Act and the Solvency II Directive. The fourth part discusses the rules of insurance distribution,...
Securities and Financial Derivatives Income Taxation in SelectedCountries of the European Union
Ondrušek, Dávid ; Karfíková, Marie (advisor) ; Kohajda, Michael (referee) ; Dřevínek, Karel (referee)
Securities and Financial Derivatives Income Taxation in Selected Countries of the European Union Abstract The aim of the dissertation, dealing with the topic of taxation of income from securities and financial derivatives, is to summarize the theoretical basis of this topic and compare the methods and possibilities of taxation of income from securities and financial derivatives in selected countries of the European Union and outline development trends in this area. The author's intention is to search for, identify and describe similar and different components of the financial and legal framework for taxation of income from securities and financial derivatives. In the first chapter of the dissertation I will state the objectives of the dissertation, methods of scientific work and methodology of the dissertation, I will specify the objectives and methodology of the dissertation, the main objective of the dissertation and partial objectives of the dissertation and methodology of the dissertation together with a description of scientific methods used in the dissertation. . The second chapter of the dissertation will focus on the financial and legal context of the financial market, capital market and derivatives market of the European Union and selected member states of the European Union. In it I describe the...
Special forms of taxation and levy on energy companies in the EU
Šipoš, Tomáš ; Karfíková, Marie (advisor) ; Marková, Hana (referee) ; Trubač, Ondřej (referee)
Special forms of taxation and levy on energy companies in the EU Abstract The topic of the dissertation is special forms of taxation and tax burden of energy companies in the EU. Under the influence of rising wholesale energy prices, more and more Member States are adopting special forms of tax for energy companies in order to tax the so-called extraordinary income of energy companies. I consider the chosen topic of the dissertation to be actual, especially in the spectrum of current developments in social realities in the EU. Energy is a sector of the national economy that is subject to strict legal regulations, especially in pricing. In addition, energy is a very investment-intensive sector. I consider the focus on special forms of taxation and mutual comparison of these tax policy institutes to be beneficial for de lege ferenda legislation. The main goal of the presented dissertation is to evaluate the existing forms of special taxes and levies for energy companies in the EU. Internally, the dissertation is divided into chapters. The dissertation contains three tables and two graphs. The first chapter deals with the definition of the aim of the dissertation and the definition of the work methodology and the applied research method. The second chapter is devoted to the elaboration of the theoretical basis...
Legal regulation of insurance intermediaries activities
Málek, Jan ; Vybíral, Roman (advisor) ; Karfíková, Marie (referee)
of the thesis In this thesis I deal with a comprehensive view of the legal regulation of the activity of insurance intermediaries, including a look into the history, analysis of the current national and European legislation and the expected development of national regulations. Work has been divided into four chapters. The first chapter is dedicated to the insurance industry as a specific economic sector. Here I define the concept of insurance, dealing with the history of the industry and briefly mention the existing legal regulations of insurance in the Czech Republic. At the end of the first chapter I analyze the various distribution networks in the insurance industry with reference to the inclusion of insurance intermediaries as the most important distribution channel. The second chapter is devoted to detailing the significance of insurance intermediaries and the nature of their activities. Similar to the first chapter, here is also a part briefly focused on a historical development of insurance intermediaries activities. A substantial part of this chapter is devoted to current legislation, of which the most important institutions are analyzed in separate sections. Gradually deal with the Insurance Intermediaries Act as a whole, individual categories of insurance intermediaries, the conditions of...
Bureaucratic demands of the tax system in the CR
Němečková, Leona ; Boháč, Radim (advisor) ; Karfíková, Marie (referee)
In my thesis I deal with examination of administrative demands of the tax system in the Czech Republic, causes thereof and possibilities of solution. For the reason of the thesis extent I examined only direct taxes although indirect taxes show the great potential to reach savings in administrative demands as well and general conclusions may be applied to them. The thesis is divided into four chapters. In chapter I. I define the term of administrative demands as a cause of inefficiency of tax collection system. I look for the causes in principles of the constitutional system of the Czech Republic and tax system, i.e. in its individual tax laws. For comparison I examine the issue also in other countries of the European Union and in Russia to get to know, how effectively tax systems in other states work. In chapter II. I analyze particular parameters of the tax system, such as registration procedures, filing of tax returns concerning individual taxes, additional payments of taxes and tax advance payments, communication with authorities, process of tax recovery, making controls. In chapter III. I propose solution arising from analysis made in previous chapters, which should decrease the administrative demands by various methods. My aim is to keep the same volume of collected taxes. In final chapter IV....

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