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Taxation of Legal Entity’s Incomes
Pančušková, Kristýna ; Svirák, Pavel (referee) ; Kopřiva, Jan (advisor)
This bachelor thesis deals with the issue of corporate income tax. The aim of the thesis is to reduce the tax of a chosen legal entity. The first chapter deals with the theory that is needed for elaboration of the practical part of this thesis. The second chapter is about the chosen company and contains analysis of the company. The third chapter states suggestions of tax optimalization options.
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Criminal Proceedings against Legal Entilities
Kajnová, Adéla ; Mulák, Jiří (referee)
This diploma thesis is focused on a comprehensive analysis of criminal proceedings against legal entities using Act No. 141/1961 Coll., On Criminal Procedure (Criminal Procedure Code) in combination with Act No. 418/2011 Coll., On Criminal Liability of Legal Entities and Proceedings against them. The adoption of Act No. 418/2011 Coll., On Criminal Liability of Legal Entities and Proceedings against them, introduced criminal liability of legal entities into the legal order of the Czech Republic since 1st January 2012 but the institute of criminal liability of legal entities is constantly evolving to respond to the needs of society. The diploma thesis is conceived from a procedural point of view with the current use of the substantive bases of the issue of criminal liability of legal entities. The thesis further explains important terms and outlines the development of criminal liability of legal entities in the Czech Republic. The aim of the thesis is to provide a comprehensive view of phases of criminal proceedings against legal entities and to evaluate selected problematic aspects of the legal regulation which are accordance with the interpretation of the professional public and with the developing jurisprudence of the domestic courts. The thesis is divided into five chapters. The first three are...
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Criminal Proceedings against Legal Entilities
Kajnová, Adéla ; Mulák, Jiří (referee)
This diploma thesis is focused on a comprehensive analysis of criminal proceedings against legal entities using Act No. 141/1961 Coll., On Criminal Procedure (Criminal Procedure Code) in combination with Act No. 418/2011 Coll., On Criminal Liability of Legal Entities and Proceedings against them. The adoption of Act No. 418/2011 Coll., On Criminal Liability of Legal Entities and Proceedings against them, introduced criminal liability of legal entities into the legal order of the Czech Republic since 1st January 2012 but the institute of criminal liability of legal entities is constantly evolving to respond to the needs of society. The diploma thesis is conceived from a procedural point of view with the current use of the substantive bases of the issue of criminal liability of legal entities. The thesis further explains important terms and outlines the development of criminal liability of legal entities in the Czech Republic. The aim of the thesis is to provide a comprehensive view of phases of criminal proceedings against legal entities and to evaluate selected problematic aspects of the legal regulation which are accordance with the interpretation of the professional public and with the developing jurisprudence of the domestic courts. The thesis is divided into five chapters. The first three are...
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Acting on behalf of a legal entity
Čápová, Martina ; Dvořák, Jan (advisor) ; Lederer, Vít (referee)
Acting on behalf of a legal entity Abstract The rigorous thesis deals with acting on behalf of a legal entity after the recodification of private law. This recodification has brought a number of changes which is not different in the area of acting on behalf of a legal entity as well. The concept of a legal entity as a fictitious subject of law is intertwined with the whole concept of the institute of acting on behalf of a legal entity. The content of the thesis is structured into seven main chapters, which are elaborated in more detail in subchapters. After the introduction, which clarifies the reason for choosing the topic of this work and it's outline, in the first chapter I deal to a general and necessary extent with basic terminology related to the topic of the work and then the legal proceedings themselves. The second chapter is devoted to a general description of legal entities, theories applied to the concept of legal entities and the basic division of legal forms of legal entities in our private law, not only in o.z., but also in ZOK. In the third chapter I approach the basic topic of this work, ie acting on behalf of a legal entity. I have divided this chapter into a general introduction to the actions of a legal entity in relation to representation and actions prior to the establishment of a legal...
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Sanctioning of legal entities
Gvozdek, Filip ; Jelínek, Jiří (advisor) ; Bohuslav, Lukáš (referee) ; Fenyk, Jaroslav (referee)
Abstraktv anglickém jazyce The subject matter and aim of this thesis is to analyse the positive criminal law regulation of sanctioning of legal entities in the light of the Act No. 418/2011 Coll., Act on Criminal Liability of Legal Entities and Proceedings Against Them (hereinafter as "the Act"), its critical assessment and possible de lege ferenda suggestions. As a result, this thesis can be perceived as a comprehensive assessment of issues related to sanctioning of legal entities in the Czech Republic. The dissertation thesis is divided into eleven parts. The first part takes into account the international legal aspects of corporate liability, the concept of criminal liability of legal entities, arguments for and against the adoption of the Act and the legislative process leading to the adoption of the Act. Issues related to sanctioning of legal entities are dealt with in parts 2 to 11, which at the beginning discuss the basic terms of sanctioning, then analyse individual punishments and protective measures which can be imposed on legal entities, then also analyse abandonment of punishment, enforcement of punishments and effacement of conviction. Particularly interesting is the eighth part, which in addition to the treatise on the Criminal Register contains statistical overviews of the current application...
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Criminal liability of legal entities
Filipovičová, Gabriela ; Jelínek, Jiří (advisor) ; Tejnská, Katarína (referee)
Criminal lability of legal entities Abstract The diploma thesis is focused on criminal lability of legal entities, which was incorporated into Czech law by Act No. 418/2011 Coll, on Criminal Liability of Legal Entities and Proceeding Againts Them (hereinafter "the Act"), which came into effect on 1 January 2012. The phenomenon of criminal liability of legal entities is a controversial topic, because it conflicts with many traditional principles of criminal law in the continental legal culture, which also includes the Czech Republic. Even after eight years since the introduction of criminal liability of legal entities into the Czech legal order, this topic is given constant attention in the field of doctrine and practice. The aim of the diploma thesis is to present a complex issue of the rise and expiry of criminal liability of legal entities in the Czech Republic and to evaluate the practical and theoretical problems that this law institute brings. The diploma thesis is divided into five chapters. The first chapter presents the reasons that led the legislature to introduce criminal liability of legal entities and presents also counter-arguments of opponents that the legislature had to deal with. The circumstances of the legislative process of the adoption of the Act and its subsequent amendments are also...
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Criminal Liability of Legal Persons
Keltnerová, Lucie ; Jelínek, Jiří (advisor) ; Vanduchová, Marie (referee)
Criminal liability of legal entities In the presented thesis the author deals with the topic of criminal liability of legal entities. Considering the complexity and extensiveness of this topic this thesis is only focused on the substantive law regulating this area and so it does not deal with the criminal sanctioning of legal entities or the criminal proceedings against them. The author aims to explore the criminal liability of legal entities starting from the basic questions of possible ways to even sanction legal entities for unlawful conduct to the questions of the current law in force, its problems and the possible solutions of these problems. The first part of this thesis addresses the ways in which it is possible to sanction a legal entity for unlawful behaviour, it compares these ways and considers which of these ways is the most suitable for the situation in the Czech Republic. The second part of the thesis provides in its first chapter a closer look at the historical development of law regulating the criminal liability of legal entities in the Czech Republic starting from the year 2000 until today, or rather until 2016, when the Act No. 183/2016 coll. was passed. This act brought some significant changes to the law that was in force at that time. The second and third chapter of this part...
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Criminal liability of legal entities - comparison of legal regulations in the Czech Republic and Poland
Sýkora, Petr ; Jelínek, Jiří (advisor) ; Heranová, Simona (referee)
Criminal liability of legal entities - comparison of legal regulations in the Czech Republic and Poland Abstract The criminal liability of legal entities still raises emotions and is still the subject of both expert discussions and lay comments. Moreover, the application of the Law on the criminal liability of legal entities in practice is still problematic and law enforcement bodies are not only unsure how to apply individual institutes and when to consider bringing charges against a legal entity but often still do not initiate proceedings against legal persons because they consider such course of action a complication in proceedings against an individual. Thus, the greatest application problems relate firstly to assessing whether the legal conditions for initiating criminal proceedings against a legal entity are met, and then the question of the so-called exculpation and the problem of the possible transfer of the evidence obligation to a legal entity. Last but not least, from the point of view of the application practice, the limitation of the legal entity's right to choose a legal representative. Despite the fact, how critically it is possible to look at the regulation of criminal liability of legal entities, it cannot be overlooked, that one of the closest neighbors, Poland, has even greater problems...
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Criminal Liability of Legal Entities
Šťastný, Petr ; Musil, Jan (advisor) ; Bohuslav, Lukáš (referee) ; Kuchta, Josef (referee)
CRIMINAL LIABILITY OF LEGAL ENTITIES Abstract Although it has been more than seven years since the adoption of Act No. 418/2011 Coll., on the criminal liability of legal entities and proceedings against them, by criminal liability of legal entities which the Czech legislators introduced, it remains a controversial issue. Thus the aim of this thesis is not only to analyse this legislation and provide a comprehensive and clear interpretation, including a critical evaluation of selected institutes, but also to introduce the process leading to its adoption, including a comparison of the arguments in favour of adopting such a decision with the arguments presented by the opponents of the criminal liability of legal entities. An equally important aim of the thesis is an analytical evaluation of application knowledge and the presentation of potential de lege ferenda proposals. However, such considerations require a sufficient command of terminology, as well as of the basic principles of criminal law, which is the content of Chapter One of the thesis. Chapter Two is dedicated to the fundamental change in the concept of legal entities brought about by the new Civil Code, which leans towards the theory of fiction, thereby causing considerable tension. On a global scale, the institute of the liability of legal entities...
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Criminal Liability of Legal Entities in Healthcare
Janatová, Pavla ; Vokoun, Rudolf (advisor) ; Bohuslav, Lukáš (referee)
The aim of the diploma thesis is to define presumptions of the criminal liability of healthcare providers and answer the question in which circumstances and under what conditions can healthcare providers can be criminal liable. The diploma thesis is divided into nine chapters. The first chapter deals with legal entities, particularly their history and definition in Czech legal order. In second chapter I envisage with the basic medical law terms importing in relation with the subject of the diploma thesis, especially I mentioned health related services, healthcare, services to promote and maintain health, healthcare provider and patient. In the third chapter I define in general the fundamental types of legal liability in the health care sector and in the subchapter I analyse the institute of the informed consent, which is in my opinion an important aspect in defining legal liability in healthcare. Further in the fourth chapter I focus specifically on criminal liability, which I first define as such, including the individual circumstances that exclude unlawfulness, then I deal with the criminal liability of legal entity and its possible criminal conduct in relation with the provision of healthcare. I also analyze the terms of lege artis and vitium artis procedure, which are usually the necessary...
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