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Liability of the statutory body in the field of criminal law
Nemerád, Petr ; Moravec, Tomáš (advisor) ; Neděla, Radek (referee)
The bachelor thesis "Liability of the statutory body in the field of criminal law" deals with the characteristics of criminal liability of statutory body in current legal regulations (May 2012). The aim of this thesis is to provide overall information about criminal liability of statutory body. The thesis is divided into six chapters. The first one deals with the legal liability in general. The second chapter describes criminal liability. The following chapters characterize the position of the statutory body in criminal law and criminal liability of persons acting on behalf of legal entity. The last chapter focuses on potential offences of members of statutory body and analyses one of them.
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Criminal Responsibility of Legal Entities
Švepeš, Petr ; Boháček, Martin (advisor) ; Žák, Květoslav (referee)
The thesis deals with the legal institution of the criminal responsibility of legal entities and a feasibility of its implementation in the Czech law. The main objective of the thesis is to find an answer to the question if the implementation of the institution is neccessary in the Czech republic and eventually in which form and parameters. The first part of the paper describes the current state of legal regulation in the Czech republic and contains a comparative analysis of legal regulation in France, Austria, Germany, Slovenia, Slovakia, Great Britain and United States. In the end of the theoretical part the paper discusses relevant liabilities of the Czech republic arising from international treaties and european law. In the second part the paper focuses on scolarly debate on the possible implementation, its advantages and disadvantages. The core of the paper lies in the critical reflection of existing drafts of the law on criminal responsibility of legal entities and author's own speculation about a possible legal regulation in the Czech republic
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Trading Income Transform to The Income Tax Base into Variety of Companies
SVÁČKOVÁ, Veronika
The main and fundamental goal of this work is the taxation of the various types of the companies. Of course, the height of taxation is one of the general questions. A lot of people are also interested in the way of guarantee. In the Czech law there are these types of companies: limited company, join stock company, special limited partnership and co partnership. In every company the economic result is to tax another system. The economic result is the difference between revenues and costs. But it cannot be considered a tax base. The economic result is increased by non-taxable costs. And this is called the tax base. In the Czech law there are two types of taxation. The first one is the legal entity income tax and its rate is 21 % and the other one is the natural person income and its rate is 15 % for both (in 2008).
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The debts from a law, accounting and tax aspekt in a conditions of the Czech republic
RADOŠOVSKÁ, Šárka
From an economic point of view the claims mean a capital part of a company. They are a special part of intangible property and a treatment with them mean very complicated juristic, accounting and tax probems. The claim means a reason of creditor to urge to debitor a charge of definite engagement. Ever business subject can secure the discharge of the engagement by the help of a security instrument, for example of an advance, a right of lien, a penalty, a liability etc. When the claim will become after all these precautions the overdue claim, the creditor must face up to costs of their recovery, for example by the help of a forfaiting, a factoring, a eviction recovery, a bilateral cleaning of claims etc. The overdue claims we can depreciace or create discretionary entries on them under the rule of law or of bylaw. The company should realize all these facts and keep a general and consistent register of claims. The register is an objectives of this work.
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The legal form of enterprise according to the Trade licensing act
MEJDRECHOVÁ, Petra
The aim of this theses is the identification with valid legal form of the Trade licensing act. This theses has identification the reader with legal form of this form of enterprise and also it serves as instruction for the establishment of the trading for the strating enterpisers. This theses also contains the historical progress of this form of enterprise and at the end is the interpretation of datas, which concern of the numbers of published of trade licence.
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VÝBĚR FORMY PODNIKÁNÍ JAKO ZÁKLAD DAŇOVÉ OPTIMALIZACE
Safínová, Eva ; Láchová, Lenka (advisor) ; Weberová, Jana (referee)
Tato diplomová práce se zabývá rozdíly, které se objevují ve zdanění fyzických a právnických osob. Konkrétně zaměřuje na porovnání zdanění osoby samostatně výdělečně činné se zdaněním společnosti s ručením omezeným. Porovnávání je zaměřeno především na právní stav před a po reformě veřejných financí od 1.1.2008. Součástí práce je i analýza daňového zatížení podnikatele v letech 2004 ? 2007.
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Podnikání organizační složky zahraniční právnické osoby na území České republiky
Koldová, Hana ; Špringlová, Jaroslava (advisor) ; Malíková, Dita (referee)
Tato práce se věnuje činnosti organizačních složek zahraničních právnických osob na území České republiky. První část práce je věnována definici základních pojmů a postavení org. složky v právním řádu České republiky. V další části jsou zmíněny povinnosti, kterým musí organizační složka dostát, pokud chce na území ČR zahájit svoji ekonomickou činnost. Třetí kapitola je věnována účetním a daňovým otázkám v činnosti organizačních složek zahraničních právnických osob. Čtvrtá kapitola představuje krátké shrnutí úkonů, které musí organizační složka podstoupit v případě, že dojde k ukončení její činnosti v tuzemsku.
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