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Business Law of the People's Republic of China
Kacíř, Pavel ; Boháček, Martin (advisor) ; Švarc, Zbyněk (referee)
The main objective of this thesis is to map present system of business law in China, identify key factors, that formed and determine its present shape and compare theoretic form with reality, so that this thesis may become a basis for further exploring and studying of Chinese system of business law. The thesis is divided into four sections. Topic of the first section are sources of business law, their hierarchy and scope. Second part describes various types of business entities and their legal forms. Third part describes current state of contract law, while the fourth part studies various means of solving commercial disputes. Scope of this thesis does not cover business law in Taiwan and special administrative regions of Hong-Kong and Macau.
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Accounting and Income Tax
Postlová, Jaroslava ; Müllerová, Libuše (advisor) ; Stejskal, Tomáš (referee)
The Diploma thesis deals with accounting and income tax of physical and legal entities. It summerises the area of accounting and the area of income tax. It contains basic characteristics of accounting and tax systems. It expresses different views of each individual system on the specific areas and clarifies the transformation of trading income to the tax base including the determination of the proper tax liability. In the conclusion it tries to show mutual cohesion of both systems and expresses the question of the cohesion of the one system to the other.
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Sales contract under business law and its prospects
Švábová, Jana ; Horáček, Vít (referee) ; Černá, Stanislava (advisor)
71 Resumé In my diploma thesis I tried to find out the possible development of sales in Czech and European area. As we can see, legal adjustment of commercial sale and obligations has been changing in a huge development. Present legal adjustment without any doubt will get more changed. By cancelling the dualism of obligations, the legal adjustment of sales will get changed. The new adjustement is influenced by the politic situation, there is even a tendency to put off the code and start creating a new one (using the used materia). Not concerning the conceptual changes that will be the logical consequences caused by acceptation of new Czech Civil Code, I do have doubts about the mutual possible existation of both codifications, I work with in my thesis. I mean the new Czech Civil Code and the Draft of Common Frame of Reference. Although academic works in the area of CFR are characterised by considerable comparatistic (especially in the area of particular states law), I am afraid of minimum influence of CFR to the new Civil Code. Nevertheless it is premature to do any conclusions. It is always posibble to upgrade the existing Civil Code with the Draft. It will also depend on the binding force of DCFR for member states of the EU. Getting mantinels for CFR still seems to be an open question. How far are the...
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Narration and rhetoric in crime movies
Majtánová, Martina ; Kladný, Tomáš (advisor) ; Charvát, Martin (referee)
The thesis Narration and Rhetoric in Crime Films is conceived as a formal analytical case study, which examines the object of legal movies, their genre specifics and narrative differences between detective stories and within the crime genre in general. The aim of the research is to demonstrate the way the narrative specifics define genres individually and in their mutual relations. Legal movies are examined not only through the theory of the genre, but also through a chosen narrative structure and with general narrative principles. The thesis concentrates on legal movies only and ignores the legal themes presented in the television series, as well as the studied sample are films exclusively from the american, respectively british production. The main researched film is Anatomy of a Murder (1959), another sample comprises films Witness for the Prosecution (1957), Paradine Case (1947), Inherit the Wind (1960), To Kill a Mockingbird (1962). Keywords Legal films, courtroom drama, literary narratology, film narratology, narration, crime genre, detective story, fabula, syuzhet, hero's journey, Anatomy of a Murder, three act structure, narrative structure
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The European enforcement order and the European payment order
Filipová, Veronika ; Pauknerová, Monika (advisor) ; Růžička, Květoslav (referee)
Resumé The European enforcement order and the European payment order. For my rigorous thesis I chose the topic, the European enforcement order and the European payment order, which is mainly focused on two regulations : the Regulation (EC) No 805/2004 of the European Parliament and of the Council of 21 April 2004 creating a European Enforcement Order for uncontested claims (thereafter only as a "REEO") and the Regulation (EC)No 1896/2006 of the European Parliament and of the Council of 12 December 2006 creating the European order for payment procedure (thereafter only as a "REPO). The rigorous thesis is divided into four parts. The first part is named the General Part and deals with general topics which have a certain relationship with the questions of the thesis. Firstly, I am writing about the enforcement order and the payment order in general. Then, I am writing about the enforcement order and how it has been regulated in a few European member states. I am also mentioning the specialty of national legal arrengments for the European payment order in these few states. The General part also describes main aspects of private international law and European private international law. The component of the General part is also the historical development of the European law. Finally, I am mentioning a general...
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Taxation of income from employment and emoluments
Kobrle, Petr ; Karfíková, Marie (advisor) ; Karfíková, Marie (referee)
Income taxation from employment and function benefits The diploma thesis concerns with the legal form of income taxation from employment and function benefits. The introductory part of the thesis lines out the tax system in the Czech Republic and it puts the natural person income tax from employment and function benefits in its frame. This part is also intended to explain individual tax construction elements and other important tax terms. In the major part of the thesis, the author follows the Income Tax Act's scheme in substantial features: he deals with the "employment" and "function benefits" terms from the point of view of the valid rule of law and the constant practice of the courts. After the terms definition, the author displays the employee taxation current legal form. In detail, he works out two issues, i.e. the exemption from the object of the tax and tax exemption, and gives examples from the application practice represented by adjudications and opinions of The Ministry of Finance of the Czech Republic. He deals with the income tax from employment and function benefits specific base construction, that was put into practice in the Czech Republic on 1.1.2008, and with the linear tax rate introduced on the same date in the frame of a fiscal reform. Nontaxable parts of the tax base, tax abatement and...
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The Markets in Financial Instruments Directive and its application to the capital market of the Czech Republic
Janeček, Petr ; Seknička, Pavel (advisor) ; Tomažič, Ivan (referee)
Application of MiFID on the czech capital market In this work we describe and analyze evolution of Czech capital market and crucial changes which are caused by implementation of Markets in Financial Instruments Directive (MiFID) to the Czech legal system. We use the interdisciplinary (legal and economic) approach when studying this subject. Firstly, we discuss the relation and difference between definitions "capital market" and "financial market". The interest is also focused on use of this terms in legal system. Then we describe basic changes in the historical evolution of the Czech capital market. In this section, we focuse our interest on the institutions which represent supervisory authority of the capital market. This historical chapter is structured on three basic periods: evolution of the capital market from its beginnig to the restauration in 1993, period of coupon privatization and the period of creation of diferent institutions which supervisored the Czech capital market. Further, the development of Czech legal system concerning the capital market is described. This section is divided in two separate parts - evolution of Czech and EC law. Lastly, we target our interest on the implementation of the Direction in the Czech legal system which constitute the base of this work. This chapter contains the...
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Bodies of a joint-stock company
Matějíková, Lucie ; Kříž, Radim (advisor) ; Labancz, Ladislav (referee)
The thesis presents a comparison of the legal provisions of the Czech Republic and Austria in terms of the internal structure of a joint-stock company. It focuses on the powers of individual bodies, their members, meetings and relationsships. Furthermore a discussion of the relationsship between the company and a member of its Board of directors, including his liability for damages, is presented.
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Residential lease - protection of a lessor
Richtrová, Michaela ; Salač, Josef (advisor) ; Šustek, Petr (referee)
The aim of this thesis is to point out the specific status of the lessor in the residential lease within the meaning of the Civil Code, act no. 89/2012. This thesis is composed of five chapters and additional sub-chapters. The main part of this thesis is dedicated to describing the specific areas which might weaken the status of the lessor and at the same time to state selected institutes which through correct use in the residential lease might notably increase legal certainty and status of the lessor. The first chapter serves as the introduction of lease issues and brings the general reflection over the role of lessee and lessor in this legal relationship. At the same time also sets a target of this thesis, which is the statement of the problematic areas of a lease from the perspective of the lessor and suggesting possible solutions. The second chapter includes the fundamental features of the residential lease, with the emphasis on the characteristics and distinctions from other obligations. The third chapter consists of "prohibited agreements" and their impact on a lease and status of the lessor. This chapter also includes examples of these agreements - contractual fines, animals in the flat, smoking in the flat and work or business in the flat; other subchapters are dedicated to protection of...
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The Institution of the Right to Build and its Occurrence in the Czech Legal System
Dostálek, Pavel ; Frintová, Dita (referee) ; Mikeš, Jiří (advisor)
Právo stavby je právním institutem se zajímavou historií. Jeho počátky nacházíme již v římském právu, do našeho právního řádu byl po pozitivních zkušenostech v okolních zemích zaveden zákonem č. 86/1912 říšského zákoníku. Právo stavby rozšířilo okruh věcných práv k nemovitostem, přineslo zcela novou možnost zřídit trvalou stavbu na cizím pozemku v období, kdy v právním řádu byla plně zakořeněná zásada jednoty pozemku a stavby. Diplomová práce postihuje vývoj tohoto institutu v našem právním řádu a za pomoci výkladu jednotlivých ustanovení zákona přispět k jeho lepšímu pochopení. Zachycuje také dobové souvislosti a jejich vliv na využití institutu a s ohledem na postupný vývoj občanského práva v průběhu minulého století poukazují na vzájemné souvislosti věcných práv k nemovitostem.
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