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Proceedings for administrative delicts of legal entities
Hyldebrant, Pavel ; Prášková, Helena (advisor) ; Millerová, Ivana (referee)
A heated debate was going on during the past few years among Czech lawyers concerning punishment of legal entities. It culminated as the law on criminal liability of legal entities and proceedings against them was passed. However, this has not solved all the problems of legal regulation of delicts committed by legal entities. The question of reform of administrative punishment remains relevant, although not urgent. The current legislation suffers certain defects, in particular its incompleteness, which has to be addressed in legal practice by using laws whose primary field of application lies elsewhere; those laws do not address all peculiarities of administrative punishment of legal entities. While the main discussion is centered on substantive law, proceedings for administrative delicts of legal entities deserve attention as well. My thesis is divided into four parts. The first part briefly outlines the historical development of the proceedings for administrative delicts of legal entities. The second part provides a brief overview of the current state of legislation, focusing on the sources of law. The third part deals with general principles of law relevant for proceedings for administrative delicts of legal entities, especially the right to a fair trial, as described in the Convention for the Protection...
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Problems of criminal liability of legal etities
Šelleng, Dalibor ; Jelínek, Jiří (advisor) ; Vanduchová, Marie (referee)
This master's thesis is concerned with an issue of criminal liability of legal entities. Emphasis is put on the czech legislation, more precisely on the act no. 418/2011 Sb., on Criminal Liability of Legal Entities and their Prosecution, that came into force on 1. 1. 2012. This act was adopted in response to the obligations under international law that are binding on the Czech Republic. The main aim of this thesis is to make its readers possible to get acquainted with the regulations of the establishment and termination of criminal liability of legal entities in the Czech Republic and to point out some problematic parts of the law. The thesis is divided into three parts. The first part deals with the general questions of criminal liability of legal entities, in particular with the historical development of such a conception, its possible models, definition of the legal entity and with the reasons for and against criminal liability. The second and the most extensive part of this thesis is dedicated to the analysis of the current Czech legislation. It focuses attention on the issues concerning the scope of the Act, extent of the criminalization of corporations, requirements of the imputability of the criminal act to the corporation and concerning the issue of transferring criminal liability to the...
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Foundation and benevolent fund
Mazanec, David ; Dvořák, Jan (advisor) ; Pohl, Tomáš (referee)
This rigorous thesis titled Foundation and benevolent fund is divided into ten chapters and its extent has reached one hundred and twenty-four standard pages of plain text. The aim was to describe one of the most typial legal person i.e. foundation and benevolent fund from doctrinal as well from theoretic point of view. Opening chapter is dealing with division of legal persons concerning their theoretical classification between legal persons of private law and legal persons of public law. Simultaneously the chapter is aimed at detailed elaboration and specification of conceptual characteristic of entities of private law. The entire opening chapter is interconnected with issues related to general conception of legal persons from the point of view of the most significant theories i.e. theory of fiction and theory of real united entities. In second chapter we have essayed to describe historical perspectives of development of foundation. Regarding historical perspectives we have started from the historical background of Roman law period and we have reached the codification works set in 19th century (in particular ABGB). Establishment of Czechoslovakian legal system was not omitted either and through the presentation dealing with repression of foundation law in the period on second half of the 20th...
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Administrative delicts committed by legal entities
Brandová, Tereza ; Prášková, Helena (advisor) ; Handrlica, Jakub (referee)
Topic of my diploma thesis is The Administrative punishment of legal persons. Lability of legal entities is considered to be very actual and controversial at the present time not only in the Czech republic, in connection with criminal law refom, but in the whole Europe. The solution of problematic question of effective sentencing legal persons and detering them from other illegal activities, has been a frequent issue of political profesional a nonspecialists discussion during the last ten years. This thesis describes czech system of public liability of legal entities, which is suffering from numerous imperfections. In the first chapter I define and specify administrative punishment and its basic principles, focusing on principle of humanity, principle of legality in its four forms (nulla crimen sine lege stricta, scripta, certa, praevia) and principle of subsidiarity of criminal repression. The following chapter is focused on administrative liability of legal person. The theory of legal persons as a mere fictions is obsolete and they are considered to be real and self-dependent legal subjects with potency to act. Unfortunatelly, very often they act unlawfully. The consequences of this conduct may often be huge and very difficult to restore. In this chapter I define legal entity, using civil and...
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Proceedings for administrative delicts of legal entities
Hyldebrant, Pavel ; Prášková, Helena (advisor) ; Millerová, Ivana (referee)
A heated debate was going on during the past few years among Czech lawyers concerning punishment of legal entities. It culminated as the law on criminal liability of legal entities and proceedings against them was passed. However, this has not solved all the problems of legal regulation of delicts committed by legal entities. The question of reform of administrative punishment remains relevant. The current legislation suffers numerous defects, in particular its incompleteness, which has to be addressed in legal practice by using laws whose primary field of application lies elsewhere; those laws do not address all the peculiarities of administrative punishment of legal entities. While the main discussion is centered on substantive law, proceedings for administrative delicts of legal entities deserve attention as well. My thesis is divided into four parts. The first part briefly outlines the historical development of the proceedings for administrative delicts of legal entities. The second part provides a brief overview of the current state of egislation, focusing on the sources of lw. The third part deals with general principles of law relevant for proceedings for administrative delicts of legal entities, especially the right to a fair trial, as described in the Convention for the Protection of Human Rights...
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The criminal liability of legal persons
Krátká, Lenka ; Jelínek, Jiří (advisor) ; Vokoun, Rudolf (referee)
The thesis discusses the new institute, which was introduced in the Czech criminal law, the criminal liability of legal persons. Until the adoption of the law on criminal liability of legal persons and proceedings against them, could be the perpetrator of the crime only an individual person. From 1st January 2012, which came above the law in force, the offense can be committed by persons in addition to physical and legal person. The first part is focused on defining the term of a legal person and criminal liability. The next section is then analyzed foreign legislation, which is to see the different concepts and embedding corporate liability. Finally, it analyzes the new act, along with the author's proposals de lege ferenda a description of the use of the new institute in practice. In the Czech Republic, the first discussions about the introduction of criminal liability unleashed already in the twenties and thirties of the last century. In the very beginning the idea of introducing criminal liability of legal persons rejected, but with the passage of time and the development of crime committed by legal persons anchoring penalties and sanctions to those already seemed as unthinkable. The adoption of the law on criminal liability of legal persons Czech Republic live up to their commitments to it arising from...
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Criminal liability of legal entities for environmental protection
Plešmíd, Ondřej ; Damohorský, Milan (advisor) ; Stejskal, Vojtěch (referee)
This thesis deals with the criminal liability of legal entities in the environmental law. The new law on criminal liability of legal persons represents a big change in the existing conception of Czech criminal law. The first three chapters talk about basic concepts with which this thesis works. The Czech Republic is active subject in the field of international and EU law, therefore the following chapter is dedicated to the legislation of this issue in international and EU context. Chapter seven of this thesis direct talks about current Czech legislation of the criminal liability of legal entities. The chapter describes the historical development and current condition of the law of the Czech Republic and comparison of Czech and Austrian legislation. The end of this thesis describes the characteristics of several crimes against the environment, which, according to current legislation, legal entities can commit.
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The Criminal Means of Dealing with Organized Crime
Coufalová, Bronislava ; Jelínek, Jiří (advisor) ; Sváček, Jan (referee) ; Polák, Peter (referee)
Presented dissertation is devoted to the criminal means of dealing with organized crime. Recently the organized crime has undoubtedly belonged to the category of most serious problems that the individual countries, including the Czech Republic, have had to cope with especially in the field of legislature. In our country this phenomenon became more visible after the fall of the totalitarian regime when the borders were opened. This resulted in the boost in the activity of foreign criminal societies and domestic criminal societies consequently. However, at the beginning the Czech legislature did not take any serious action thus providing free space for the organized crime to establish itself in the Czech Republic. It was the intensive calls for an action that would react to the current situation which spurred the legislature to make several more or less crucial changes prevailing up to now. When dealing with the organized crime, the tools of criminal substantive as well as procedural law appear to be the most effective ones. The organized crime as the most serious type of group crime can be effectively dealt with only through specific criminal-law institutes and mechanisms which can adequately fight against this phenomenon as far as revealing the perpetrators, penalizing and finally destroying the...
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A tax base for corporate income tax in selected EU Member States
Černá, Daniela ; Boháč, Radim (advisor) ; Vondráčková, Pavlína (referee)
This thesis is dealing with the corporation income tax base in picked countries of the European Union. Countinuous efforts by the European Union on the harmonization of direct taxation and efforts to unify the rules for determining the corporation income tax base fails. The purpose of this thesis is to show the extent to which the legislation of selected countries is similar and different. The main goal of this thesis it to compare the legislation of the corporation income tax base in Czech Republic, Cyprus and Austria. This thesis is composed of five chapters. First chapter contains definitions of terms used in this thesis. The second to the fourth chapter deals with the tax base legislation in selected countries. Every from these chapters describes legislation of the crucial components which effects the corporation tax base. Every chapter is subdivided into two subchapters. The first sub-chapter focuses on the tax payers.The second sub-chapter describes the corporation tax base and components affecting its structure. The second sub-chapter is devided into four parts. The first part describes legislation of corporation's income. There is mentioned taxable income, income tax excemptions and income which is not taxed within corporation income tax. The second part deals with expenses. There is...
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Non-governmental organisations under the new Civil Code
Hůlková, Kateřina ; SRSTKA, Jiří (advisor) ; VYSKOČIL, František (referee)
The submitted thesis examins the issues of non-governmental organisations regulated by the new codification of private law, i.e. law No. 89/2012 Coll. Civil Code - and possibilities of their practical application in theatre practice.
The thesis maps legal forms that were used for theatre conduct until the end of 2013 as well as non-governmental organisations established by the new Civil Code. The last chapter of the thesis enumerates the new options that have arisen for each type of legal persons conducting theatre activities.
The purpose of the thesis is to create an exhausting overview of non-governmental organisations occurring in the legal order of the Czech Republic, with a special focus on the field of theatre.
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