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Sales agreement according to the Civil Code
Solil, Jiří ; Salač, Josef (referee) ; Pohl, Tomáš (referee)
This thesis describes the purchase contract under the Civil Code. Attention is paid to the legal regime of purchase contracts, the emergence of the purchase agreement, substantial content- conditions of the contract are by agreement in the purchase contract and the rights and obligations of the parties. The work also deals with the issue of acquisition of ownership rights under a contract and the seller's liability for defects in the object of purchase.
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Acquisition in special libraries focused on history
Nouza, Petr ; Buřilová, Marcela (advisor) ; Římanová, Radka (referee)
This Bachelor thesis presents acquisition in specialized libraries focused on history. Special attention is paid to military history. In the first part I generally characterize subject of history. It is followed by description of information sources in Czech Republic. The most important part was based on research and consultation in four libraries: Institute of History, Academy of Sciences of the Czech Republic, Institute of Contemporary history, Vojenský historický ústav and its affiliated library of Ministry of Defence. The last one is slightly different in collection which consists merely of military documents.
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Differences between the transfer of shares in a business corporation for consideration and the purchase the business establishment
Dostál, Jiří ; Kadlecová, Eva (advisor) ; Milan, Milan (referee)
The topic of my diploma thesis is " Differences between the transfer of shares in a business corporation for consideration and the purchase the business establishment". The main objective of my thesis is to explain and compare two legal institutes that are frequently used in order to change financial or proprietary structure in a business corporation. In my thesis I analyse the most important aspects which have to be taken into consideration while making these transactions. These aspects are legal, accounting and tax viewpoints that are crucial for a responsible seller or purchaser to consider according to the aim he wants to achieve by this transaction before the disposition commencement with one of these institutes. In practical part of my thesis I present some examples and their references following particularly from judicature of superior law courts (legal source since 1 January 2014 ) which show consequences and their view of aspects of individual steps concerned with share or company conversion. Further the practical part contains specific accounting methods and taxes related to these transactions.
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Optimalization Income Tax at Natural Persons and Legal Entities
Fričová, Andrea ; Ježek, Ladislav (referee) ; Svirák, Pavel (advisor)
The Bcwork thesis deals with the problematics of acquisition and depreciation of long-term property as instruments of tax optimalization in the company ABC, s.r.o. from the viewpoint of income tax law. The analysis of the company is followed by the outline of all the possible methods of property acquisition and depreciation as well as to evaluate their impact on the tax assessment in the 2008 and of other years. Each chapter of the research part of the thesis includes the evalution of the methods presented and the suggestion of the optimal approach towards the property management, contributing to the minimalization of the company´s income taxing.
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Simulations of the Tax Burden Development in the Real Estate Business
Matějková, Jana ; Vaňková, Lucie (referee) ; Vítková, Eva (advisor)
The thesis is focused on the simulation of the tax burden in the real estate business. The first part is devoted to the theory that describes the various taxes associated with this trade and their evolution. In the second part is simulated evolution of the tax burden and the tax burden is calculated for the year 2013 from the perspective of the seller, the buyer or tenant. This calculation is then divided according to whether the seller, buyer or lessor natural person, legal person or self-employed. At the end of the work are given further opportunities to acquire property and related taxes.
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Sale of a Company from the Legal, Tax and Accouting Aspect
Rada, Michal ; Ing.Jan Kašpar (referee) ; Kocmanová, Alena (advisor)
The dissertation solves complex sale and purchase of a small farming business in period from February 2006 until June 2007. The progression including final valuation of entire selling process is for both seller and purchaser solved by the business legal issue, taxable and accounting view. Part of the dissertation is also a clarification of theoretical sale and purchase solvents of a business in Czech Republic.
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Real Estate Lease and Purchase Tax Aspects
Stome, Martina ; Finardi, Savina (advisor) ; Morávková, Jana (referee)
The diploma thesis Real Estate Lease and Purchase Tax Aspects is focused on taxing these business transactions regarding primarily the income tax and the value added tax. The diploma thesis is divided into two main areas. In the first part, lease and purchase contracts are explained with regards to the only criteria and focus, the Civil Code. In the second part, the taxpayers' rights and obligations are analyzed regarding the tax legislation. The process of purchasing, leasing, building works and the subsequent repurchase are described as regulated by both of the regulations mentioned above. In situations where the letter of law itself is ambiguous and predicaments arise, possible resolutions are presented.
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Contract of sale in czech law
Růžek, Lukáš ; Švarc, Zbyněk (advisor) ; Žák, Květoslav (referee)
The very purpose of this thesis is a legal analysis and comparison of codifications of contract of sale in particular acts. The first part of this thesis concerns czech private law (czech civil and business law), and it deals with both current and future statutes. The second part is dedicated to contract of sales either in international private law and written law of a few countries (Germany, Austria, Slovakia).
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Financing in leasing of company, compared to other methods of financing
VESELÁ, Věra
This master thesis is intent on the financing of the long-term assets at its acquire. The master is the compare of the leasing financing and other ways of financing. In thesis there are characterised the long-term assets, leasing-financing and alternative sources of financing. Everything is applicated on the case of the concrete long-term assets at the select company. Comparing and evaluation of four variants financing of the assets {--} the purchase from own means, the possibility of the bank credit and two variants of the leasing financing {--} is execute from the standpoint of the absolute financial pretentious and comparing from the standpoint of the costing pretentious, where are expended costs transfer to the present value.
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