National Repository of Grey Literature 11 records found  1 - 10next  jump to record: Search took 0.00 seconds. 
Personal data processing in banking sector within the context of banking secrecy
Milerová, Sylvie ; Bakeš, Milan (advisor) ; Radvan, Michal (referee) ; Kohajda, Michael (referee)
Personal data processing in banking sector within the context of banking secrecy Abstract Banking secrecy is a concept which has been intertwined with the provision of banking services since the very beginnings of this industry. Even though it is a universally known concept, its legal definition, including piercings of banking secrecy, is not comprehensive. In recent years, its form and the possibilities of piercing it have been evolving considerably due to often conflicting modern legislative trends (emphasis on consumer protection, emphasis on data processing transparency, support of client mobility in the banking sector, support of innovative financial services, sharing of data for crime prevention incl. terrorism, money laundering and tax evasion). The goal of this thesis is to present banking secrecy in a complex manner including the categories and the respective individual concrete piercings within the context of data processing legislation, including laying out interpretation problems from practice and proposing concrete solutions. Further, the thesis, where suitable, the thesis also includes proposals de lege ferenda. The thesis begins with an introduction to the subject matter and is further divided into four chapters, which are followed by a conclusion that sums up the partial conclusions made...
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...
Sukuk as Islamic Financial Instruments from the Perspective of Czech and European Law
Vojtěch, Jakub ; Bakeš, Milan (advisor) ; Marková, Hana (referee) ; Radvan, Michal (referee)
Sukuk are a special kind of securities based on Islamic law. Being an up-to-date and increasingly important instrument, sukuk are traded in financial markets of not only Muslim countries. The aim of the dissertation is to review this Islamic legal institute in its entirety and to examine it from the point of view of the Czech and European Union legal regulation of securities and financial instruments. The starting point of the dissertation is the assumption that by studying foreign law and comparing its institutes, it is possible to achieve a better understanding of one's own legal regulation and possibly create new solutions that would otherwise be hidden in the standard context of understanding national law. The dissertation deals with sukuk both in terms of their theoretical definition provided by the Islamic legal theory (the idealistic approach) as well as from the point of view of their actual form in practice as products of Islamic securitization (the pragmatic approach). The analysis of the examined legal institute results in a new definition of the concepts of sukuk and Islamic securitization. The paper further concentrates on the structures of a total of seven main types of sukuk, namely: (i) Sukuk al-Ijarah, (ii) Sukuk al-Murabahah, (iii) Sukuk as- Salam, (iv) Sukuk al-Istisna'a, (v)...
Legal, accounting and tax aspects of transformations of companies
Prokůpková, Věra ; Bakeš, Milan (advisor) ; Boháč, Radim (referee) ; Radvan, Michal (referee)
Legal, accounting and tax aspects of transformations of companies. The presented dissertation focuses on transformation of companies. The work provides the accounting, tax and legal perspective of company transformations with the goal of interconnecting these perspectives and providing the reader with a deeper insight into company transformations. The accounting perspective is often directly connected to the tax perspective. The individual forms of transformation are discussed in the work, including their graphic model-showcasing, followed by individual basic company transformation elements and institutions related to company transformations. The individual elements are also put into historical context. Basic principles affecting company transformations and their impact primarily on the tax area are discussed within the individual views of transformation. The individual elements, institutions and principles are further examined first separately in general and then with regard to their interrelations and ways they affect one another. To conclude, a step by step scenario of one of the forms of transformation, namely split, is provided.
Value Added Tax in International Trade in Goods
Tomíček, Milan ; Karfíková, Marie (advisor) ; Boháč, Radim (referee) ; Radvan, Michal (referee)
The dissertation is dedicated to application of value added tax to an international trade in goods while it focuses on so called intra-Community supplies between EU member states. It focuses also on the extent to which the transitional VAT system is applicable in terms of European single market. The aim of the dissertation was to map existing and possible future development of the VAT system in the area of the intra-Community supplies and its legal framework. The primarily task was to analyze relevant legislation (first Directive 2006/112/EC and Act No. 235/2004 Coll., about the value added tax, as amended) taking into account case law of Court of Justice of EU and national courts of individual EU member states, including the application of the results of analysis on specific selected transactions. A fundamental question seems to be how to prove a fulfillment of conditions for application of the VAT exemption on delivering goods to another EU member state. The condition which appears to be most risky is that the supplier is obliged to prove that the goods left the national territory, especially in a situation where the actual transport is arranged by the customer and the supplier must largely rely on the information that he receives from the customer. The position of the supplier is complicated by...
State supervision of financial activities
Vondráčková, Pavlína ; Bakeš, Milan (advisor) ; Kohajda, Michael (referee) ; Radvan, Michal (referee)
State supervision of financial activities The topic of this dissertation thesis is the state supervision of financial activities. The topic is really wide, so the author can take into account all of the financial relationships related to this area. This thesis focused on theoretical issues, on the legal relationships in this area, and specifically on the selected areas, in which was a drafted question later on in detail analyzed. In the theoretical area are considered terms such as regulation, supervision and control. The aim was to define these concepts theoretically, to chart their frequency and semantic nature in the area of financial activities. The aim of this thesis was also to investigate, whether it is possible to set out the terms that are used both in everyday and in professional life in an identical meaning, and define specifically for the area of financial law. It has been found that it is very difficult, if not impossible task, as any definition cannot cover the diversity, frequency and a steady increase in the financial legal relations. Higher attention is paid to external control exercised by the Supreme Audit Office. This issue is consider to be very important, but it is underappreciated and very sporadically also published, which is inconvenient and inadequate to the importance of...
Principle of the legality of taxation
Šmejkal, Viktor ; Bakeš, Milan (advisor) ; Novotný, Petr (referee) ; Radvan, Michal (referee)
The tax might be identifiable with a tax-law relationship or make it subject to such a relationship, i.e. it could be definable as a public obligation of a participant in the legal relationship, or might be able to both approaches. The starting point is the economic definition of taxe and precisely the functional definition used in economic theory and financial science, neatly summarized commonly available knowledge about the principles of tax, operand the analysis of the economic construction of the tax in terms of legal doctrine, by the structural elements of the tax, since the legal definition of tax lies on them. Contrary to what is commonly recognized, tax procedural rules in Czech Republic contain a general legal definition of tax. Refuted can be the view that this definition is merely a legislative abbreviation. After a relatively long exploration of the concept tax, forced by an insufficiency of theoretical knowledge on this subject, tax jurisdiction of the state is examined as the ability to impose taxes and at a same time the general requirement of legality on all levels of exercising that power of every sovereign state. KEY WORDS Tax - Legality - Tax principles - State - Tax sovereignty - Protection of property
Real estate in the context of international taxation
Novotný, Petr ; Karfíková, Marie (advisor) ; Boháč, Radim (referee) ; Radvan, Michal (referee)
The topic of the thesis is the tax aspects of the real estate in the context of the international taxation. The thesis focuses not only on the valid regulation of the domestic law, but also on the basic relevant standards of the European law that make impact on the international taxation in the Czech Republic either directly or after their transposition into the domestic law. The scientific intent of the thesis is to show the basic principles and starting points of the real estate taxation and the yield from real estate, which determine the decision-making of the individual natural persons or legal entities, in which country these subjects will invest in real estate or in which country they will have their domicile and what legal form they will choose for the business activity related to the ownership and the disposition of the real estate. In the introduction to the thesis I analyze the basic theoretical grounds of the issue, while defining the basic concepts within the framework of this thesis, such as the basic elements of the tax construction. In this section, I have also included the fundamental regulations of the real estate and its transactions covered in the Civil Code, taking into account the intended provisions of the new Civil Code. In this respect I would like to point out particularly...
The legal framework of investment services provision
Hobza, Martin ; Bakeš, Milan (advisor) ; Tomášek, Michal (referee) ; Radvan, Michal (referee)
The legal framework of investment services provision This thesis deals with the issue of legal framework of investment services provision. The aim of the thesis is to theoretically define and analyse the issue of selected investment services and rules governing their provision. The first two chapters of the thesis are devoted to general theoretical issues related to the topic, among others to the reasons of regulation of investment services provision and impact of the EU law on the present topic. The third chapter deals with the characteristics and structuring of investment services. The chapter four characterises the investment services and activities and analyses the investment service reception and transmission of orders in relation to financial instruments. The chapter five is devoted to investment advice. The chapter six analyses the legal instruments of protection of the client as an investment services addressee. Finally, the draft of measures designed to increase the level of client protection is proposed. Within the whole thesis, the author presents his interpretation of the disputable questions of the present topic.

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