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Taxation of income of business companies and their members (comparison of legal regulation in the Czech Republic and selected EU countries)
Boháček, Pavel ; Novotný, Petr (advisor) ; Kohajda, Michael (referee)
87 Resumé This diploma thesis named "Taxation of income of companies and their participants (comparison of legal regulations in the selected EU states - the Czech Republic, Slovakia and Poland)". The thesis is divided into a theoretical and practical part. Chapters 1 - 6 form the theoretical part and chapters 7 - 9 form the practical part. The theoretical part contains a definition of tax, possible division of taxes, definition of a tax system and description of the structure of tax systems in the selected EU states, namely in the Czech Republic, Slovakia and Poland. Afterwards, I define the main legal sources relating to taxation of companies and its participants in the above mentioned states as well as relevant international treaties on avoidance of double taxation. This is followed by a brief theoretical description of basic concepts in the tax theory - tax object, tax base and tax maturity. Another chapter pays attention to the importance of international treaties on avoidance of double taxation and to explanation of the main principles of the methods on elimination of double taxation. Chapters 5 and 6 contain legal definition of various types of companies, characteristics of the possible participants in relation to these types of companies and a legal definition of the term "resident" from the...
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Withdrawal from a Contract
Bém, Jiří ; Dvořák, Jan (advisor) ; Pohl, Tomáš (referee)
10. SUMMARY Thesis title: Withdrawal from a Contract Key words: withdrawal from a contract discharge of obligations Civil Code The withdrawal from a contract represents one of the means by which the obligation can be discharged. This issue has become high current recently above all due to debate regarding the effects of the withdrawal from the real estate purchase contract in relation to the rights of third persons acquired in good faith. However, there are many other legal issues related to the right of withdrawal, which are controversial both in legal theory and judicial practise. Considering the upcoming recodification of the private law the time for analysis and critical evaluation of existing and proposed legislation on withdrawal from a contract could not be more suitable. The aim of this thesis is to describe the withdrawal from a contract under the Civil Code as a unilateral legal act, which discharges the obligation with the effect ex tunc. This thesis is based on the conclusions of legal theory, on my personal opinions and also on the judicial decisions of courts of all instances, including the Supreme Court of the Czech Republic and the Constitutional Court of the Czech Republic. The thesis is composed of seven main parts, each of them dealing with different aspects of withdrawal from a contract....
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Alternative resolution of collective disputes (mediation and arbitration)
Hejl, Pavel ; Procházková, Eva (advisor) ; Štefko, Martin (referee)
- Alternative Collective Dispute Resolution (mediation and arbitration) The goal of my thesis is to describe and analyze the methods of resolution of collective disputes arising between the partners of a social dialog in execution of collective agreements and in the fulfillment of the respective obligations. Acting Czech legislation regulates the proceedings before a mediator and an arbitration procedure. The very fact that such topic complies the two areas of law in which I am interested was on of the main motives for my selection of this topic as my diploma thesis. My thesis is composed of six chapters, each of them dealing with different aspects of topic mentioned above. Introductory chapter one, which puts the reader into the problematic questions and defines basic terminology used in thesis is followed by Chapter Two dealing with general conception of collective Labor law and its classification in Labor law system. This chapter also contains examination of relevant Czech legislation. Aim of Chapter Three is to describe the terminology of Collective Labor-law relationships, their parties and subject. Chapter is subdivided into three parts. Part One looks at trade unions, Part Two describes tasks of employer in Collective relationship. Part Three illustrates subject of this relationships....
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The relationship between direct regulation of an international sales contract and that under the conflict-of-law rules
Holý, Václav ; Brodec, Jan (referee) ; Kučera, Zdeněk (advisor)
The relationship between direct regulation of an international sales contract and that under the conflict of laws rules (Master's degree thesis) Abstract The purpose of my thesis is to analyse the relation between the regulation based on the CISG and the regulations based on the conflict of laws rules. The reason for my research is the important role that the unified CISG regulation plays in the international commerce and the complicated legal issues connected with its sphere of application in particular at the moment, when the nature of conflict of laws rules changes throughout Europe. My thesis is based mainly on foreign sources, German, English and Spanish in particular. It includes a representative sample of relevant court decisions and arbitral awards as well. Czech sources are used especially when dealing with theoretical and general question. Occasionally some Czech court decisions are included. The thesis is composed of three chapters, proceeding from the general issues to the specific ones. Chapter One deals with the most general questions of relation between CISG and conflict of laws rules. The chapter is subdivided into four parts. Part One describes the relation between CISG and conflict of laws rules in respect of their legal power and explains that CISG has to be applied before the conflict of...
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An extensible attribute framework for ProCom
Štěpán, Petr ; Malohlava, Michal (referee) ; Bureš, Tomáš (advisor)
This thesis is focused on the attributes concept of ProCom, a component model developed within The Progress Centre for Predictable Embedded Software Systems. Attributes are pieces of information of various types and levels of abstraction associated with the ProCom entities during the development of a system. Based on the analysis of the development process envisioned by Progress, the requirements for the attributes of ProCom entities are identified, and various alternatives of realizing attributes are analyzed. The chosen solution of highly structured, multi-valued, and extensible attributes is elaborated. The thesis also consists of the design and the prototype implementation of an attribute framework realizing and proving the feasibility of the proposed concepts. The framework addresses the needs of all actors involved in working with attributes throughout the development of a system: It provides an extensible, modular GUI for viewing and editing possibly highly complex information contained in atributes, an interface for the programmatic access to attributes, and well-defined mechanisms for extending the attribute pool by new attributes, new attribute types, and means for their manipulation. The framework is integrated into the Progress IDE, the main tool supporting the Progress development.
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Consumer protection
Štěrbová, Alena ; Salač, Josef (referee) ; Švestka, Jiří (advisor)
77 Resumé This thesis is dedicated to the consumer protection. My reason for the choice of this topic was following. A field of consumer protection is being continually developed. It is complicated for a layman to be well informed about all his rights and duties not only because the Czech legal regulation suffers from a immense fragmentation. Moreover, the implementation of EC directives ( as a source of many provisions protecting a consumer in the Civil Code) into our legal system was carried out with considerable imperfections and without links to existing institutes in private law. The aim of my article was to outline crucial provisions of consumer law with an accent on consumer protection in private law and to point out some mistakes caused by too general definitions of key notions. Furthermore, I tried to sum up the valid legal regulation and to compare it to european directives. This article is divided into 9 independent chapters. Chapter 1 provides a brief view on the historical developement of the legal regulation of consumer protection. Chapter 2 defines basic notions important for consumer law, such as consumer, supplier and consumer protection. Chapter 3 covers the sources of the legal regulation of consumer protection including both Czech and European legislation. Chapter 4 focuses on a...
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Current practice and perspectives of the surrogate institutional care for the children and adolescents with behavioural disorders in the Czech Republic
Lebdušková, Daniela ; Vítečková, Michaela (referee) ; Poláčková, Věra (advisor)
The theses provide a unique view on the phenomenon of institutional care for children and adolescents with behavioural disorders in the Czech Republic. The aim of the theses was to reflect changes in the procedure of surrogate institutional care during last years and to suggest a perspective for the future development of these changes, including potential solutions to mediate emergent problems. The theoretical part of the theses describes historical roots, influences and traditions that stimulated recent development of the surrogate institutional care for children and adolescents with behavioural disorders. Furthermore, there is detailed analysis of legislation and changes that have been incorporated after 2002 as well as of the status of the surrogate institutional care in the system of complex care for problematic children. There is also evaluation of potential risks of institutional care, forms of educative care and social profiles of children that are placed in surrogate-care institutions. The research chapter of the theses includes qualitative analysis of daily regime in surrogate-care institutions, analyses internal social relationships and latent value algorithms of social workers.
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An Analysis of the Development of Czech Taxation Policies in the Field of Income Taxation
Heidlerová, Eliška ; Vítek, Leoš (advisor) ; Pavel, Jan (referee)
This diploma thesis analyses the development of personal income tax as well as of corporate income tax since 1990 to 2000. Emphasis is put on changes of individual structural elements within amendments to the law. An individual chapter is devoted to brief characteristics of income taxation before 1990, which provides an interesting comparison. Due to the fragmentation of legal regulations, the information on the situation before 1993 is drawn largely from The Act No. 76/1952 Coll., on employment tax; The Act No. 172/1988 Coll., on agricultural tax; The Act No. 36/1965 Coll., on tax on literary and artistic work; and The Act No. 157/1989 Coll., on revenue tax. The remaining part of the thesis draws upon The Act No. 586/1992 Coll., on income taxes. In the final chapter, the entire development of the aforementioned taxation is clearly laid out and evaluated. The chapter specifically deals with the development of both aforementioned tax rates as well as of tax-deductible items, tax reliefs, and encashment.
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Compatison of web sites of big European cities
Korous, Petr ; Toman, Prokop (advisor) ; Sigmund, Tomáš (referee)
The aim of this thesis is to analyze and compare three web sites of big European cities: Berlin, Vienna and Zürich. At first, several factors of internet pages are described, e.g. Internet and HTML language. These are followed by a description of city web pages, their regularization and the theoretical part is concluded by a brief description of evaluation methods of web pages. In the first part of the analysis, a methodology of evaluation containing several groups of criteria is designed. To them are then assigned different weights. The evaluation of partial, as well as total results is provided in the following part. Finally, the results are compared with one another, critical deficiencies are defined and a way of its elimination is proposed.
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Design and implementation of managed PoE injector
Frkal, Pavel ; Frolka, Jakub (referee) ; Krajsa, Ondřej (advisor)
This study deals with power supply for network devices using existing structured cabling. Various power supplies are analysed including their limitations and also deals with measuring of the consumed energy. The outcome is 24-port passive PoE injector for remote power supply of network equipment. It's suitable namely for remote devices which lacks built-in PoE support as these do not need major modifications (using passive injection). Power options including current measurement may be done via administrative web interface.
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