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Technical Assessment of Building
Vyhnánková, Kristýna ; Chovancová, Jitka (referee) ; Marková, Leonora (advisor)
In my diploma thesis I am trying to explain a technical assessment from the legal, accounting, tax perspective and determine the value of technical assessment of building in CZK. The theoretical part is devoted to a description of a technical assessment and its legal rules. The practical part is focused on two specific projects: a shopping centre and a block of flats. It contains the budgets of these projects and determination of the extent of a technical assessment for individual objects.
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The Choice of a Particular Legal Form of Business at a Given Level of Income
Jelínková, Daniela ; Kseničová, Lenka (referee) ; Kopřiva, Jan (advisor)
Bachelor´s thesis compares the identified legal forms of business from different points of wiev in these levels set income. In the theoretical part are explained the basic concepts related to business and taxes. In the practical part are two specific legal forms of business, self employed and limited company. Depending on the different level of turnover for the year will be compared and explained hen and why is the chosen legal form of business more profitable by the amount of tax and other kriteria that I have chosen to compare.
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Change of the Legal Form of Business
Vrbová, Alžběta ; Anna, Politzerová (referee) ; Svirák, Pavel (advisor)
The aim of this work is to establish a favorable form of business for 2 individuals in business under other than a business license, they want to start a business together as a legal entity. The paper describes the business conditions of these people, the characteristics of the legal forms of business, evaluating the best options and legal forms of business process change in the legal form of business.
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Analysis of the Corporate Enterprise of more Natural Persons
Sehnalová, Zdeňka ; Hartmannová, Iva (referee) ; Kopřiva, Jan (advisor)
This bachelor thesis is about the problems of corporate enterprise of more natural persons. It deals with the taxation of natural persons, which work in švarc system and their transfer to the association without legal subjectivity or a legal entity. It includes the recommendation the most suitable solution that entrepreneurs are not in conflict with the Employment Act and the Income Tax Act.
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Tax Optimalization of the Selected Juridical Subject
Halasová, Jana ; Vladimíra, Válková (referee) ; Svirák, Pavel (advisor)
Bachelor’s thesis is focused on optimization of tax liability of chosen legal subject in the frame of valid legislation of Czech Republic. First part is focused on theoretical summary of basic terms, description of tax system and status of legal person. Second part of thesis deal with financial analysis and possibilities of tax liability decreasing. In practical part of thesis are discussed concrete proposals of tax optimization which are shown on concrete legal person.
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Business Plan for Establishment of the Wine Shop
Hudcová, Ivana ; Konečný, Marek (referee) ; Koudelková, Petra (advisor)
This thesis focuses on creating a business plan to establish a wine cellar. It includes the theoretical background necessary for effective implementation of this project. It defines the basic concepts needed for the analytical part of this work, detailed calculations, analyzes and propose solutions that will help influence the possible development of the company in the future.
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Transformation of the legal form of business form a natural person to a legal entity
Kalianková, Michaela ; Kopřiva, Jan (referee) ; Kalová, Dagmar (advisor)
The bachelor thesis focuses on the transformation of the legal form of business from a natural person to a limited liability company. First, the theoretical starting points related to the issue are mentioned. This is followed by an analysis of individual ways of transformation from a natural person to limited liability company, mostly from a tax point of view. Through the comparison method, the result of the work is the choice of the most suitable way of transforming for a selected entrepreneur. In the end, the necessary steps are listed to carry out this transformation.
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Criminal proceedings against legal persons
Gebauer, Jan ; Pelc, Vladimír (advisor) ; Hořák, Jaromír (referee)
1 Abstract The thesis deals with selected procedural issues of criminal proceedings against legal persons, especially those procedural institutes that are controversial in theory or application. The aim of this thesis is to point out and analyse these procedural shortcomings, which stem not only from the strict legal regulation of Act No. 418/2011 Coll., on criminal liability of legal persons and proceedings against them. To this end, the legal regulation is evaluated and the author bases his interpretation on the opinions of the professional public. To achieve this goal, the method of description, analysis, including linguistic interpretation is used. This thesis is divided into 4 parts in which the author elaborates on the procedural aspects of criminal proceedings against legal persons. The introductory part describes the basic concepts that are necessary to grasp the procedural issues and without which the interpretation would not be complete. The second part is devoted initially to the substantive law institute of "evolving from criminal liability" of a legal person, which, however, has an overlap into the procedural law context and thus deals in detail with the problem of shifting the burden of proof to a legal person, and in its conclusion states that it cannot be accepted in criminal proceedings...
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Liability of legal entity for an administrative delict
Bazsová, Melinda ; Prášková, Helena (advisor) ; Adamec, Martin (referee)
The topic of this Master's thesis is the liability of legal entities for administrative delicts. With the adoption of Act No. 250/2016 Coll., on liability for administrative delicts and the proceedings thereon, the legal regulation of administrative delicts and misdemeanours has been unified under a single category, which is misdemeanours. This legislation thus includes both the regulation of delicts committed by natural persons and the regulation of delicts committed by legal persons. The aim of this thesis is to explain the prerequisites for the liability of legal persons for misdemeanours with regard to the specific nature of legal persons and to point out the close connection between the provisions of civil law (in particular the Civil Code) and the legal regulation of the liability of legal persons for misdemeanours under the Misdemeanours Act. The first chapter briefly introduces the sources of legal regulation of administrative punishment in general. The second chapter deals with the regulation of legal persons contained in private law, taking into account the liability of legal persons for offences. It analyses the status issues of legal persons, as well as the individual conceptual features of legal persons and addresses the issue of attributability of acts of natural persons to legal...
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