National Repository of Grey Literature 275 records found  1 - 10nextend  jump to record: Search took 0.00 seconds. 
Trust fund in context of tax law
Navrátil, Martin ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
Trust fund in context of tax law Abstract Trust fund is a relatively new legal structure in Czech legal system, embodied in the Civil Code with recodification of Civil law in 2014. Trust fund is constituted by appropriation of property from trustor for trustee's administration either for personal purpose or for purpose of general interest. The property does not turn into the property of trustee, beneficiary, nor does it stay the property of trustor. On the contrary it becomes separate and independent property without any owner. Trust fund is lackíng legal personality and is fully under the administration of trustee. The thesis focuses on trust fund under the Civil Code in the light of tax law. The objective of this thesis is to expound on and analyse current private law and tax law legal framework of trust fund, to assess the rate of embodiment of trust fund into Czech legal society and also to assess the success rate of proclaimed tax neutrality with tax regime of legal entities. Beyond above mentioned the thesis also offers the interpretation and solution of both known and by the author's point of view relevant though yet unknown problematic issues. The thesis consists of three parts. The first part of thesis focuses on the history of modern angloamerican trust and its ancestor known as "use," it also...
The Czech National Bank, its legal status and scope of activities
Hudcovic, Timoteus Jan ; Bakeš, Milan (advisor) ; Novotný, Petr (referee)
The Czech National Bank, its legal status and scope of activities Abstract The theme of this thesis is the Czech National Bank, its legal status and scope of activities. The aim of the thesis is to describe and analyse the development of central banking and to evaluate current legal status of the Czech National Bank. Due to the volume of the Czech National Bank's activities, the work is focused only on the supervisory activities of the Czech National Bank and on the examination of the functioning of the unified supervision system. The thesis is divided into five parts. The first part deals with theoretical issues of the emergence of central banking and with the functions of central banks. The following part deals with the development of central banking in the Czech lands from the time of the Austrian Empire until the establishment of the independent Czech Republic. The third part of the thesis describes legal status of the Czech National Bank, its establishment in the Constitution of the Czech Republic, its tasks, objectives and its independence. Furthermore, the thesis describes bank's relationship with other constitutional institutions, its organizational structure, management and regulatory activities. The fourth part of the thesis deals with the supervisory activities of the Czech National Bank. At the...
Taxation of the provision of contributions to share capital and outside share capital and taxation of these deposits
Růžička, Josef ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
Taxation of the provision of contributions to share capital and outside share capital and taxation of these deposits - Abstract This diploma thesis describes the basic tax context in the case of deposits in the company and withdrawals from the company always in connection with equity. The diploma thesis focuses on domestic legal entities. It does not describe the connection with deposits in foreign companies. The diploma thesis is based on the domestic tax system. This system includes the following resources. Domestic regulations (laws that are affected by the so-called transcription of EU directives), international contracts (contracts of prevention of double taxation), domestic case law, and legitimate expectations outside the aforementioned sources. Legitimate expectations consist mainly of conveys from General Financial Directorate and minutes from the Coordinating Committees. The result of the performed analysis of documents is a summary of the basic tax context. The tax context includes the registration obligation (especially Value-added tax on the plant deposit), the notification obligation for payments abroad and the settlement of withheld tax. The key tax for non-monetary deposits is Value added tax. Non-monetary deposits by type are considered to be a service or goods according to ZDPH. The key...
Taxation of income of business companies and their members (comparison of legal regulation in the Czech Republic and selected EU countries)
Jandová, Gabriela ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
In my dissertation I examine the taxation of income of companies and their partners. In using the method of comparison, I evaluate the crucial aspects of tax and business law of the Czech Republic and the Kingdom of Belgium (hereinafter referred to as Belgium). My goal is to compare the mutual complexity and comprehensibility of these legal regulations, which could influence the decisions of potential investors, mainly using the method of description and analysis. In my work I find out the degree of competitiveness and the attractiveness of individual forms of business affected by the legal requirements for these companies. In the first part, I analyze the tax system of the Czech Republic. In this chapter, I outline the reasons for the declining trend in the share of direct taxes in the tax mixes of developed countries, and also views on the real effect of tax competition. I consider the resolution of the residency conflict and the issue of double taxation treaties to be a key issue, the clarification of which is important for the correct use of the methods of double taxation measures, when assessing their advantages and disadvantages that I see in the methods used. The next chapter is devoted to the analysis of companies established under Czech law. I compare these companies using their main...
Comparison of the relationship of Czech and Finnish pupils to biology and its teaching
Poneszová, Viktorie ; Rajsiglová, Ina (advisor) ; Novotný, Petr (referee)
This diploma thesis concentrates on comparing the relationship of examined Czech and Finnish pupils to biology and its teaching. The study was written with a focus on the ninth graders (n = 373) of primary schools of Prague and Oulu. The aim of this work was to compare the relationship of Czech and Finnish pupils to biology and its teaching, respectively to find out how Czech and Finnish pupils approach biology, what contributed to pupils' interest in biology and which teaching activities contribute to more enjoyable biology lessons. The research tool was a questionnaire. The data were statistically evaluated and discussed in the context of Czech literature and English literature from Finland. The results show that Finnish pupils have more positive attitude to biology than Czech pupils. The most favourite biology topic of Czech and Finnish pupils is human body. Time spent in nature contributes the most to pupils' interest in biology. Czech pupils would appreciate more excursions in biology lessons. Finnish pupils would like teachers to teach topics that pupils suggested.
Issues of Transfer Pricing
Radikovská, Daniela ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
ISSUES OF TRANSFER PRICING Transfer pricing has been often-discussed topic in recent years which is unlikely to change in the upcoming years. Given the great importance of transfer pricing in international tax planning, as well as in so called aggressive tax planning, it is a priority for states to set transfer pricing rules based on the arm's length principle in such a way that untaxed profits are not transferred from the jurisdictions where it was generated. Although this is a tax issue concerning the direct taxation, it shall be regulated at least in a coordinated manner by most countries in the world, as the international overlap is the greatest danger to state treasuries. From the perspective of taxpayers, it is often very difficult to meet all obligations regarding the setting of transfer pricing pursuant the arm's length principle, but it can be pointed out that a sufficiently clearly specified rules may be in favor of the taxpayers, because unjustified price manipulation between the related parties may cause some distortion of the functioning of the market. The main purpose of this thesis is to provide a comprehensive overview of transfer pricing issues from the perspective of Czech legislation, especially the Income Tax Act and instructions issued by the Ministry of Finance and the...
Air Search and Rescue Service
Novotný, Petr ; Fiala, Miloš (advisor) ; Vilášek, Josef (referee)
Title: Air Search and Rescue Service Objectives: The aim of this thesis is the description of the Air Search and Rescue Service - SAR and Helicopter Emergency Medical Service in the Czech Republic. Methods: The thesis used a method of recherche of available sources, collecting data from available literature and its subsequent analysis and synthesis. Results: The result of this thesis is the description of the Air Search and Rescue Service - SAR and Helicopter Emergency Medical Service in the Czech Republic. Keywords: Search, rescue, service, plane, helicopter
Corporate structures
Posmiková, Simona ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
The main goal of the thesis is to identify and explore the possibilities of using corporate tax structures in detail. And, moreover, how it influences corporate income tax and personal income tax with a focus on the partners of these corporate entities. The first part of the thesis represents the theoretical framework, especially the explanation of the basic concepts related to tax corporate structures and the most important limits in their compilation. This section also includes recommendations primarily made by the OECD to remove parts of the legislation that allows the transfer of profits between entities or to fill gaps in this legislation that allows the use of tax relief in unjustified cases. The thesis also contains the current legislation of the European Union and the Czech Republic regarding tax policy. The first part of the thesis in the above context is processed in chapters 1 to 5. In the second part, starting from chapter 6, I analyse the adjustment of the corporate structure of the Amazon group and I make suggestions for possible methods of establishing transfer prices for transactions carried out within this group in the Czech Republic. In this section of the thesis I also compare the possible effects on the tax burden in the case of a differently set corporate structure of the...
Ownership of land and land transfer from the perspective of tax legislation
Palatová, Eliška ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
Ownership of land and land transfers from the perspective of tax legislation Abstract The thesis deals with taxes from immovable property - real estate tax and tax on the acquisition of immovable property. The aim of the work is to clearly describe the current legislation of these taxes, to highlight their importance, to assess the appropriateness of the legislation and to suggest possible improvements based on case studies and comparison with the legislation of real estate taxation in other European countries. In the first part of the work, the author focuses on the civil law side of the issue to understand the important civil law institutes related to this topic. The second part deals with real estate tax, where land tax is first specified, and the basic elements of the tax are defined. Furthermore, the author expresses her views on the degree of autonomy of municipalities related to the setup of the tax amount and summarises the opinion on tax by both taxpayers and experts. In this context, it is pointed out the meaning and purpose of the immovable property tax and related changes are proposed. It is shown on practical examples how different can be the tax revenue depending on the increase or decrease of municipal and local coefficients and their low usage by municipalities is demonstrated. The Czech...

National Repository of Grey Literature : 275 records found   1 - 10nextend  jump to record:
See also: similar author names
4 NOVOTNÝ, Patrik
47 NOVOTNÝ, Petr
1 NOVOTNÝ, Přemysl
3 Novotný, P.
4 Novotný, Patrik
13 Novotný, Pavel
4 Novotný, Peter
6 Novotný, Petr,
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