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Tax issues of ownership and disposal with real property, flats and non-residential premises
Kvapil, Tomáš ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
Tax Implications of Ownership and Beneficial Use and Disposal of Immovables, Condominium Flats and Non-residential Premises In the opening part of this thesis (Part Two) I have focused on defining the individual terms mentioned in its title as a part of the effort to establish a common ground for the following text. However, it appears that a number of terms carry different meanings in different contexts. Additionally, the private and public law are not separated by an insurmountable barrier and therefore the terms used in tax legislation can be interpreted in ways that would feel surprising at first. Part Three is a brief overview of the tax system in the Czech Republic, serving more as a launching platform for the substance of the thesis in Part Four. Also because of this, it is delivered using organization diagrams, with an addition of a short explanation why the indirect taxes remained on the outskirts this time. Following concise discussion of income taxes solely from the point of view of income types subject to taxation at the beginning of Part Four, my attention turned to two main objectives. First, a rather detailed presentation of the selected property taxes structured for convenience purposes based on distinguishing elements of the taxes, instead of the terse and due to division into...
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Lease according to IFRS and a comparison with czech accounting laws
Pernická, Martina ; Krupová, Lenka (advisor) ; Strouhal, Jiří (referee)
The final thesis deals with lease and it's accounting and reporting treatment according to the International Financial Accounting Standards compared to the adjustment applicable in Czech republic. The first part is devoted to the basic characteristic of lease, it's division and historical development, especially in Czech republic. Second part aims the accounting treatment of lease under the czech accounting laws and also prescribes the tax consequences of lease. Third part of the thesis deals with the IFRS adjustment of lease, concretely with IAS 17 Leases. It targets the classification of leases, the accounting and reporting treatment for the lessor and the lessee as well and also the convergence project of IFRS and US GAAP related to leases. The work is completed with the practical application of the introduced observation on a real lease contract under the czech regulation and under IFRS.
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Tax issues of commonhold associations, of members this associations and of housing associations
Prokůpková, Věra ; Marková, Hana (referee) ; Boháč, Radim (referee)
106 6. Závěr 6.1. Principy u SVJ a jejich členů Při zpracovávání této diplomové práce jsem dospěla k závěru, že celý systém od prvotního zaúčtování, respektive zaevidování případu SVJ až po zdanění určitého na jednotlivé vlastníky alokovaného příjmu sníženého o výdaj na dosažení zajištění a udržení tohoto příjmu, stojí na několika základních principech, které jsou specifické pro problematiku SVJ a jejich členů a pokusila bych se je zobecnit a formulovat. Nejdůležitější je samotná vazba mezi účetní (popřípadě jinou) evidencí SVJ a z ní vyplývající informací pro vlastníka jednotky. Platí dva základní principy: a) jestliže příjem není příjmem SVJ → takový příjem se alokuje na jednotlivé vlastníky jednotek → výdaj související s takovým příjem se alokuje na jednotlivé vlastníky jednotek Slovní spojení - příjem není příjmem SVJ - znamená, že SVJ není vlastníkem finančních prostředků představující tento příjem a z pohledu SVJ se jedná pouze o průtokovou položku nebo o závazek vůči jednotlivým vlastníkům jednotek. b) jestliže výdaj není výdajem SVJ → takový výdaj se alokuje na jednotlivé vlastníky jednotek → příjem související s takovým výdajem se alokuje na jednotlivé vlastníky jednotek Slovní spojení - výdaj není výdajem SVJ - představuje situaci, že SVJ nakládá s finančními prostředky, jejichž není vlastníkem,...
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A comparison of the termination of employment and termination of service relationship of members of the Police of the CR
Vobora, Petr ; Procházková, Eva (advisor) ; Štefko, Martin (referee)
Comparison of employment termination with service termination of the Czech Police members Resume This diploma thesis topic is called "Comparison of employment termination with service tremination of the Czech Police members". Because of problems connected to any labour relationship termination do meet up with many people in the Czech republic, no matter if the problems are on the employee's or the employer's side, in my opinion, this topic is very actual in this time. Searching for the dilema thesis information resources was easier for the part concerning employment and it's termination, but very much more difficult for the service and it's termination part. This diploma thesis consists of three parts. The first part concerns employment termination and problems occuring with this termination. Also I explain it's general essentials, who can possibly be an employer or an employee and what we call dependent working. Further I deal with the employment termination and in detail I explain the ways how could be the employment terminated. Beacuse of an oportunity to compare it with the same institute, which we can find in service termination part, I describe a golden handshake as a duty of an employer in relation with employment termination, as well. The basic laws used for this diploma thesis are the czech Labour...
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Contractual penalty and late payment interest under the Commercial Code
Hámorská, Andrea ; Oehm, Jaroslav (referee) ; Patěk, Daniel (advisor)
63 RESUMÉ CONTRACTUAL PENALTY AND LATE CHARGES ACCORDING TO THE COMMERCIAL CODE As the topic of this thesis indicates, it looks at two institutes of private law, namely contractual penalty and late charges. A number of reasons led me to the decision to choose this topic for my thesis. Firstly, both contractual penalty and late charges are exceptionally common institutes that appear in many private-law relationships. The duty to pay late charges is a legal consequence of the debtor's delay with the payment of monetary debt. The creditor's right to late charges arises under statute if their monetary claim falls due and the debtor does not pay it. In relationships regulated by the Commercial Code the parties may agree upon the rate of the late charges but even without such an agreement, the creditor is entitled to late charges at the rate determined in the civil law regulations. On the other hand, the legal grounds of contractual penalty are in an agreement between the creditor and the debtor. Still, the contractual penalty has a very extended use in commercial relationships and it is frequently used in contracts as a securing instrument. Secondly, since the contractual penalty may secure any obligation arising out of a contract, there are cases where it secures that the debtor duly pay their monetary debt....
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Contractual penalty and late payment interest under the Commercial Code
Hanušová, Monika ; Eichlerová, Kateřina (referee) ; Patěk, Daniel (advisor)
Závěr Smluvní pokuta i úrok z prodlení v praxi slouží jako velmi frekventované prostředky právního zajištění závazků, ačkoliv mají různý původ svého vzniku. Nárok na úrok z prodlení vzniká přímo ze zákona, naproti tomu smluvní pokutu si strany musí výslovně písemně ujednat. Úrok z prodlení je v našem právním řádu pojímán jako příslušenství pohledávky, kdežto smluvní pokuta je vedlejším ujednáním stran hlavního závazku a těší se tak větší samostatností. Tato práce nejdříve v prvních dvou kapitolách vymezila pojem smluvní pokuty a úroků z prodlení. Část třetí poté podrobně porovnala oba tyto právní instituty a analyzovala jejich dopady v mnoha oblastech práva, nejen obchodního, ať už se jedná o promlčení, o prodlení s úhradou smluvní pokuty a úroků z prodlení, o rozdílné důsledky jejich nepřiměřené výše, o vztah k náhradě škody a k zavinění, či o odlišný režim zajištění zástavním právem nebo o procesně právní aspekty týkající se věcné příslušnosti soudů nebo placení soudního poplatku. Závěrem lze shrnout, že přes všechny uvedené rozdíly oba tyto instituty patří k významným nástrojům zvýšení právní jistoty věřitele vůči dlužníkovi v obchodních i občanskoprávních vztazích a představují ve značné míře majetkové sankce postihující jednu a tutéž skutečnost - prodlení dlužníka se splněním peněžitého závazku,...
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The relationship between the lawyer and his client under the contract of mandate
Čech, František ; Horáček, Vít (referee) ; Patěk, Daniel (advisor)
Relationship between client and attorney-at-law according to mandate contract Resume This thesis examines the legal relationship between a client and an attorney-at-law who conclude a mandate contract. Its aim is to characterize the most important rights and obligations which arise in such a relationship in accordance with valid Czech legislation, judicial decisions and disciplinary practice of the Czech Bar Association. The thesis begins with a description of the special role of attorneys-at-law in the market of legal services among other professions that are involved in provision of these services. Then it focuses on the legal nature of a commercial mandate contract, its comparison with a civil mandate contract according to Czech law, and examines whether such differences in fact have any impact on the rights and obligations in the client and attorney-at-law relationship. After a short analysis of the possible legal causes of a creation of the legal relationship between a client and an attorney-at-law and I focus on the different rights and obligations which are the content of the relationship. I start with a description of the attorney's-at-law right for remuneration and the limits of this right, where I notice the different legal views towards a success fee. Then I explain the attorney's-at-law duty to...
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Lease of a flat
Dolinková, Marie ; Salač, Josef (advisor) ; Dvořák, Jan (referee)
Resumé The Lease of Flat As the theme of my thesis I have chosen the problem of a lease of flat because the legal regulation of flat renting in our system of law has been still developing in the latest twenty years and it is passing through the relatively important changes, concerning regulations of setting and amount of the rent especially. The significance of the legal regulation of flat renting in the Czech Republic is also emphasized by the high percentage of inhabitants who live in rented flats. Since the legal regulation of a flat lease is rather extensive and complicated I tried to describe at least the core features of that legal institute, in my thesis I focused on discharge of the rent. My thesis consists of 13 chapters. In the introductory part I deal with the term of the housing law and its meaning. Despite the fact that in the present there is not a civil definition of the term - a flat in the Czech system of law I attempt to explain that term and I define the term of cooperative and official quarters too. In the third chapter I itemize the basic characteristics of the rent and the institute of flat renting. In the fourth chapter I deal with the ways of a rise of a flat lease, especially the contract of lease of a rented flat in itself. The fifth chapter briefly describes correlative rights and...
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Comparing significance of the land register in the Czech Republic and its equivalent in Ireland with regard to the transfer of real property under Czech and Irish law
Kostová, Tereza ; Salač, Josef (advisor) ; Dvořák, Jan (referee)
61 Název práce a její resumé v anglickém jazyce Comparative study of significance of Real Estate Cadastre and its Irish equivalent for transfers of real estate property under Czech and Irish law There are no doubts about the great importance and significance land has had for the human race throughout its existence. Land is the space within which our lives evolve and is also one of the most important and valuable comodities we recognize. Even the ancient Romans understood its special character and began to treat immovable objects differently from other (movable) things not only in their every day life but in law, too. Naturally, one of the basic needs of every person is to be certain about their entitlement to the land and home they occupy or own. Despite being two very different legal systems, both Czech and Irish law have developed registration systems to provide for such a certainty and to compare the role and importance of these systems of registration in connection with transfers of ownership of real estate property is the main focus of this thesis. For Irish legal system is one of the Common Law systems, its concept of ownership of land is quite different from the Czech one. Whereas our law recognizes ownership as a legal domain over an object, Irish law has developed a different theory, according to...
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