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Tax Optimization of Selected Subject
Smejkal, Eduard ; Fic, Vladislav (referee) ; Kopřiva, Jan (advisor)
The present Dissertation deals with optimisation of tax burden of both natural persons and legal entities. Different types of business forms are selected for comparison purposes. The main objective of the Dissertation is to draw up and provide a draft strategy of tax optimisation for tax entities on the basis of selection of the most suitable form of doing business. The results are evaluated in the conclusion of the Dissertation, where also the most suitable variant of doing business is proposed for selected tax entities.
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Criminal liability of legal persons in the environmental protection
Süssmilchová, Nela ; Damohorský, Milan (advisor) ; Stejskal, Vojtěch (referee)
This thesis is concerned with the topic of corporate criminal liability in the environmental contexts. The main purpose of the text is to describe possible ways for application of this phenomenon for the purposes of the environmental protection in practice and to evaluate its functioning so far. The first two chapters of the thesis focus on a general introduction to the topic of liability for environmental offences, and the background process for introducing corporate criminal liability into the Czech legal system, including the international incentives. The third chapter of the work aims to analyze some of the relevant sections of Act. No. 418/2011 Coll. and their capability to contribute to effective environmental protection. The importance of the fourth chapter lies in comparison of the advantages and drawbacks for using administrative or criminal liability for the purposes of sanctioning environmental offences. The analysis carried out in the first part of the thesis, leads to conclusions on the employment of corporate criminal liability in environmental law, and some of the possible recommendations for the enforcement authorities. Finally, there is a comparative chapter about the corporate criminal liability in England and Wales.
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A legal person as a member of an elective body of a limited company
Borkovcová, Petra ; Zahradníčková, Marie (referee) ; Horáček, Tomáš (referee)
130 A legal person as a member of an elective body of a limited company Abstract This thesis deals with one of the significant novelties in Czech company law adopted in connection with the recodification of private law, namely the general option to appoint a legal person as a member of a statutory, supervisory or another elective body of a limited company, i.e. limited liability company or joint stock company. The thesis presents the topic in a broader context and it is aimed to provide the reader with a basic idea of what the benefits and the risks are, which this concept brings into Czech law, and how usable it is in practice. For this purpose, an overview is given of how foreign legal orders regulate the membership of legal persons in elective bodies of limited companies, the extent to which this concept is widespread (not only in Europe) and what the existing, both positive and negative, experience is. Particular attention is paid to the legislation in Great Britain, because in this country, the issue of membership of legal persons in elective bodies of limited companies is currently being subject to breakthrough (albeit not yet effective) legislative changes consisting in a general ban on appointment of a legal person as a member of an elective body of a limited company. The thesis is divided into four...
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The legal nature of a trust (legal and comparative analysis)
Urban, Ondřej ; Beran, Karel (advisor) ; Ondřejek, Pavel (referee)
59 ENGLISH ABSTRACT The purpose of this thesis is an interpretation of English trust law, including historical context and comparative application of the acquired knowledge on the Czech legal institute of "svěřenský fond". A critical assessment of the legal regulations governing "svěřenský fond" is followed by theoretical consideration of its legal nature. The work, except the introduction and conclusion, is divided into four main chapters, with the first chapter dealing with the historical roots of the trust. The reader will become familiar with the Roman fideicomissum, the English legal institute called "use" and its influence on the emergence of the law of equity. She will also learn how use turned into trust and what the economic reasons for such a change were. The second part defines the English trust, describes it and clarifies the three main conditions for its creation under applicable law - the three certainties. Further, it will explain who the settlor, trustee and beneficiary are, along with their rights and obligations. It also focuses on the three main types of trusts. Express trusts, created by an act of the settlor and the resulting and constructive trusts, which are created by decision of the courts. The third chapter concerns itself with the "svěřenský fond", as stipulated by the Czech Civil...
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Making juridical acts by legal entities (A theoretical conception)
Šilhavý, Filip ; Beran, Karel (advisor) ; Tryzna, Jan (referee)
Herein presented thesis intends to outline some of the conceptual yet practical issues that arise as of the effect of the new civil code in relation to conceptual changes of legal doctrine of legal persons and its legal acting. In chapter 2 hereof the author briefly illustrates the history and development of legal persons in the continental Europe with a special focus on the theories of legal persons. In the end of the chapter the author analyzes the current concept of the legal persons in the legal system of the Czech Republic. In chapter 3 hereof the author describes the primary principles upon which the concept of legal persons and its legal acting is built. The author also briefly analyzes the term and meaning of legal acting in general. The author further engages in analysis of acting of legal persons and its legal nature in relation to the question of who is the person acting; whether it is a legal act performed by a natural person acting in representation of the legal person or whether it is the legal person who acts on its own. In the final part of the chapter the author analyses the law on acting of legal representatives on behalf of the legal person and outlines the issues arising thereof. In chapter 4 the author describes and analyses particular issues that arise from the effective law....
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A legal person as a member of an elective body of a limited company
Borkovcová, Petra ; Čech, Petr (advisor) ; Eichlerová, Kateřina (referee)
130 A legal person as a member of an elective body of a limited company Abstract This thesis deals with one of the significant novelties in Czech company law adopted in connection with the recodification of private law, namely the general option to appoint a legal person as a member of a statutory, supervisory or another elective body of a limited company, i.e. limited liability company or joint stock company. The thesis presents the topic in a broader context and it is aimed to provide the reader with a basic idea of what the benefits and the risks are, which this concept brings into Czech law, and how usable it is in practice. For this purpose, an overview is given of how foreign legal orders regulate the membership of legal persons in elective bodies of limited companies, the extent to which this concept is widespread (not only in Europe) and what the existing, both positive and negative, experience is. Particular attention is paid to the legislation in Great Britain, because in this country, the issue of membership of legal persons in elective bodies of limited companies is currently being subject to breakthrough (albeit not yet effective) legislative changes consisting in a general ban on appointment of a legal person as a member of an elective body of a limited company. The thesis is divided into four...
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Sanctioning of legal persons
Kurečková, Hana ; Tlapák Navrátilová, Jana (advisor) ; Herczeg, Jiří (referee)
This thesis deals with sanctioning of legal persons under the Act No. 418/2011 Coll., on Criminal Liability of Legal Entities and Legal Proceedings against them (hereinafter referred to as "Act"). The main part of the paper consists in detailed analysis of the sanctions that may be imposed on legal persons. The main goal of the thesis was to evaluate this relatively new area of legislation which has not been amended to this day in any significant way. Special focus was given to the evaluation of whether the effective legislation in question is complex, sufficient and flawless or whether any amendment is necessary. The preface introduces the main topic, goals and the structure of the thesis. The thesis in general is divided into four parts. The second part deals with the basic institutes related to the criminal liability of legal persons and their sanctioning. The character of legal persons is defined, as well as the range of relevant legal entities on which the legislation in question is applicable. Also different approaches to the sanctioning of legal entities are introduced followed by brief analysis of the basic principles of the criminal liability of legal persons in Czech Republic in accordance with the principle of imputability of a crime to a legal person. The focal point of the thesis can...
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The criminal liability and sanctioning of legal person
Hanušová, Zuzana ; Jelínek, Jiří (advisor) ; Vokoun, Rudolf (referee)
This thesis mainly deals with the analysis of the substantive aspects of criminal liability and sanctioning of legal entities within the meaning of the Act No. 418/2011 Coll., on criminal liability of legal persons and proceedings against them (hereinafter "ZTOPO"), entered into force on January 1, 2012 in the Czech Republic. The law governing the criminal liability of legal persons is effective for almost five years, yet this topic is still very controversial and debated. The aim of this study is to provide a comprehensive brief overview the issue of criminal liability and sanctioning of legal persons in the Czech Republic. The third chapter, which deals with the substantive provisions of ZTOPO regarding the criminal liability of legal persons, is the main content of this work and then also the fourth chapter, which is devoted to the question of delimitation of sanctions, that can be imposed to condemned legal person. This work deals with legal regulation of legal entities, comparisons of the criminal liability legislation of legal entities in France, the Slovak Republic and in Germany, the development of criminal liability of legal persons in the Czech Republic and in particular analysis of selected substantive provisions of ZTOPO. It is also pointed out some of the major shortcomings of the...
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Criminal Liability of Legal entities focusing on Healthcare Providers
Suchánková, Tereza ; Gřivna, Tomáš (advisor) ; Bohuslav, Lukáš (referee)
70 Abstract: Criminal Liability of Legal Entities focusing on Healthcare Providers As of 1 January 2012 a new act no. 418/2011 Coll., Act on Criminal Liability of Legal Persons and Procedure against them, has been effective in the Czech Republic, which incorporated a possibility to prosecute legal persons for selected crimes besides individuals. In June 2016, a new act no. 183/2016 Coll. Act that makes changes to the act. no. 418/2011 Coll., Act on Criminal Liability of Legal Persons and Procedure against them was adopted. The main change it brings to the Czech legal system is that legal persons will be able to commit all the crimes stated in act no. 40/2009 Coll., Criminal Code, except for few crimes enumerated. Under this act, legal persons will be able to commit crimes against the life and health and due to that there is a big chance of prosecution of healthcare providers. The aim of this master thesis is to define in which situations one should consider the criminal liability of healthcare providers. Additionally, this document also aims to outline the general rules of the subject matter, and to determine the limits of its application. To interpret the legal regulation, descriptive and analytical methods are being used. The author compares Czech legislation with the legislation of other European...
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