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What are substitutes for domestic money and what is their legal regime
Karpják, Jiří ; Kotáb, Petr (advisor) ; Vybíral, Roman (referee)
Domestic money substitutes and their legal regime Abstract Abstract Domestic money substitutes and their legal regime Abstract The thesis deals with the elementary legal aspects of the phenomenon of cash substitutes in the Czech legal system, especially in relation to the general prohibition of their issuance contained in Section 239 of the Criminal Code. In the introduction the thesis sets out to define the category of items falling under the concept of money substitutes and then to assess the extent to which the provisions constituting the legal regime of lawful money apply to these money substitutes. The thesis first defines the concepts of money, currency and the legal regime of lawful money, providing evidence in particular on the specifics impacting on the potential legal regime of money substitutes. After defining the basic concepts, the thesis analyses the current criminal law regulation of money substitutes. In this part, the author addresses selected problems described in the literature on the subject and discusses in detail the history of the current criminal law prohibition of money substitute, concluding that it is de lege lata an obsolete legal regulation which, without further action by the legislator, cannot be constitutionally applied within the framework of criminal law constrained by the...
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Theoretical Aspects of Value Added Tax
Martiník, Pavel ; Vybíral, Roman (referee)
The thesis focuses on selected theoretical aspects of value added tax administration and pays special attention to two areas that have not been sufficiently treated by financial science so far. The first one is the definition and application of legal principles of financial law to value added tax and the second one is the transfer of value added tax administration to those involved in tax administration. The application of the sectoral legal principles of financial law takes place in both substantive and procedural law. The existing financial science in the Czech literature has concluded that the following principles are involved: (i) the principle of the market model of the national economy, (ii) the principle of the payment system, (iii) the principle of regulation of monetary funds, (iv) the principle of democratic legitimation of financial policy, (v) the principle of supervision in public financial activity, (vi) the principle of economic efficiency of financial relations and (vii) the principle of priority of the fiscus. However, nowhere is it satisfactorily defined what specific or rather abstract rules these principles contain and why they were chosen as general principles of financial law forming a regulatory umbrella over the entire field. Unlike the principles of tax law and the...
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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...
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Virtual assets and money laundering
Špás, Martin ; Marková, Hana (advisor) ; Vybíral, Roman (referee)
and keywords Virtual assets and money laundering The thesis takes as its task the analysis of the connection of two phenomena. One is money laundering, which is characterized by a high social danger, and the other is virtual assets, which represent an advanced technology but are increasingly misused for money laundering. The aim of this thesis is to explain the issue of the use of virtual assets for money laundering and to evaluate the international fight against this illegal activity, in particular to assess the functionality and effectiveness of the current legislation at international, European and some national levels. The first part deals with the general characteristics of virtual assets. In particular, it focuses on the technical nature of virtual assets. The second part of the thesis focuses on money laundering in relation to virtual assets. The chapters deal with the concept of money laundering, the different stages of this activity, the current situation and some examples of the misuse of virtual assets for money laundering purposes. The third part of the thesis focuses on the fight against money laundering in the field of virtual assets. This part of the thesis will focus on measures against money laundering from the perspective of financial law. The first chapter deals with soft law, in...
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Theoretical Aspects of Value Added Tax
Martiník, Pavel ; Boháč, Radim (advisor) ; Vybíral, Roman (referee) ; Radvan, Michal (referee)
The dissertation focuses on selected theoretical aspects of value added tax administration and pays special attention to two areas that have not been sufficiently treated by financial science so far. The first one is the definition and application of legal principles of financial law to value added tax and the second one is the transfer of value added tax administration to those involved in tax administration. The application of the sectoral legal principles of financial law takes place in both substantive and procedural law. The existing financial science in the Czech literature has concluded that the following principles are involved: (i) the principle of the market model of the national economy, (ii) the principle of the payment system, (iii) the principle of regulation of monetary funds, (iv) the principle of democratic legitimation of financial policy, (v) the principle of supervision in public financial activity, (vi) the principle of economic efficiency of financial relations and (vii) the principle of priority of the fiscus. However, nowhere is it satisfactorily defined what specific or rather abstract rules these principles contain and why they were chosen as general principles of financial law forming a regulatory umbrella over the entire field. Unlike the principles of tax law and the...
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Budgetary allocation of taxes and its influence on municipal management
Kříž, Erich ; Marková, Hana (advisor) ; Vybíral, Roman (referee)
Budgetary allocation of taxes and its influence on municipal management Abstract This thesis focuses on the theoretical background, the historical development of budgetary allocation of taxes and its practical impact on municipal revenues. It also looks at possible future adjustments. The first part defines the basic concepts and principles of budget and tax law. In the case of budget law, its link to the budgetary allocation of taxes; in the case of tax law, the effectiveness of taxation. Next, public goods and the theory of fiscal federalism are described regarding the purpose of budgetary allocation of taxes. The issues of shared and exclusive taxes, decentralization of the fiscal system and the fiscal role of subsidies are discussed as well. The second part focuses on the actual budgetary allocation of taxes, first describing the current legislation, including the structure of the law, and then describing the historical development of municipal financing in Czechia. This historical development is described from 1848 to the present. The legal regulation of budgetary allocation of taxes is gradually analyzed and described, including its functionality, logical connection, and development between different legal regulations. Changes during the different stages of the regulation are briefly assessed. The...
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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...
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Tax aspects of trust funds
Berr, Jan ; Vybíral, Roman (advisor) ; Vondráčková, Pavlína (referee)
Tax aspects of trust funds Abstract Since 2014 the Czech legislation allows establishment of trust funds, through which assets from the ownership of the founder or another person can be set aside for private or public benefit purposes. Such property becomes property without an owner, and is subject to the disposition of the trustee. Trust funds have become more popular especially in the last four years and therefore the tax implications are also gaining importance. It is no longer a fashionable topic, but a topic with practical use. The diploma thesis is focused on the tax aspects of domestic trust funds with a description of individual topics related to domestic taxes in this context. At the same time, here are also described the tax topics dealt with in the past by the professional public here, especially during the first years of the implementation of the trust fund institute into the domestic legislation. The diploma thesis is divided into four main parts. The first part provides a basic analysis of amount of trust funds established from 2014 to August 2022, as well as general legal topics related to the trust fund (establishment, operation, termination), the related duties of the trustee and others, such as the registration of trust funds and registry of beneficiaries. The second, third and fourth part...
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Taxation of retirement pensions and other insurance benefits
Mairovský, Štěpán ; Vybíral, Roman (advisor) ; Koldinská, Kristina (referee)
2 Abstract Taxation of retirement pensions and other insurance social benefits The thesis has the ambition to bring an often-neglected view of one of the media-gracious topics, and that is the Czech pension reform. For this purpose, I examine in detail the pension insurance system, which is a public monetary payment, and, to a lesser extent, the voluntary old-age savings system, which consists of supplementary pension savings and supplementary pension insurance. In the case of pension insurance, it is examined in particular how much the insurance premium is for pension insurance taxes, and how much the actual insurance premium, while the essential criterion in the given case is the degree of its equivalence expressing the ratio between this insurance premium and its consideration in the form of a (retirement) pension. This varies between 1/3 and 2/5, which means that the premium for pension insurance can be considered a tax from 3/5 to 2/3. At the individual level, as a result of the reduction limits, the equivalence rate ranges from 34% for people with the highest incomes to 100% for people with the lowest incomes. Therefore, there is in reality a strong progressive-regressive taxation of the incomes of employees, and to a lesser extent of the self-employed. From the point of view of a more suitable...
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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...
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