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Taxation of Incomes from Photovoltaic Devices
Vrábľová, Michaela ; Lomozníková, Taťána (referee) ; Brychta, Karel (advisor)
This bachelor thesis deals with the taxation of incomes from photovoltaic devices. An Income tax has undergone many changes since the amendments of Act on Income Taxes and Act on Promotion of Use of Renewable Sources were performed. The taxation of individuals for small and large photovoltaic power plants is described in the case studies. Comparison of calculations of Income tax for natural person and possible optimization of tax liability for taxpayer were carried out at the end of this thesis.
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Terminology of the new Civil Code regarding to physical persons and analysis of equivalent expression in French
VOSTRÁ, Žaneta
This thesis deals with the terminology of the new civil code from the field of natural persons, followed by the analysis of equivalent expression in French. The thesis consists of two large parts, theoretical and practical. In the theoretical part is defined the professional functional style, legal language, legal translation and methods of translation with a short digression into the Czech and French civil code. Theoretical part is dedicated to suggestions of translation of natural persons related terminology area of the new civil code. Selected terms are divided into groups according to their common features. The aim of this paper is to create equivalents of the selected terminology.
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