|
|
Community interest society
Přívara, Mojmír ; Hendrychová, Michaela (referee) ; Frinta, Ondřej (referee)
v anglickém jazyce This rigorous thesis is dealing with the Community Interest Society. In the first chapter, the legal persons are generally described. Their history, structure, definition and terms are described. The following part evaluates generally the Community Interest Society as a legal person and puts it into the legal system. The second chapter deals with the legal regulation of the Community Interest Society within the Czech legal system. The third chapter deals with origin and founding of the Community Interest Society, the fourth chapter deals with its dissolving, liquidation and decline. The fifth chapter deals witch obligatory authorities like director, board of directors, and supervisory board. The sixth chapter deals with the new legal code which will be legally forced on 1st January 2014 and its influences on the Community Interest Society. In the seventh chapter the economy and activities of the Community Interest Society are discussed. In the last but one chapter there is a survey into foreign legal regulation of the Community Interest Society and specifically the Slovak legal regulation are described. The last chapter briefly informs about transformation of the legal assembly into a Community Interest Society. This thesis is finished by the conclusion.
|
|
|
The Capacity in the Civil Law
Nechvátal, Tomáš ; Hendrychová, Michaela (referee) ; Pohl, Tomáš (referee)
PRÁVNÍ ZPŮSOBILOST V OBČANSKÉM PRÁVU ABSTRAKT V ANGLICKÉM JAZYCE THE CAPACITY IN THE CIVIL LAW The diploma thesis focuses on the legal capability in the civil law of the Czech Republic. The subject matter is broad. It includes the legal capability of natural and juridical persons. In both cases we can distinguish capacity to have rights and duties, capacity to act and capacity to be liable. Human being is a fundamental base of the legal order. There is no doubt that everyone shall have the right to recognition everywhere as a person before the law. Juridical personality of a man is unlimited and inalienable right. These rules have origin not only in the Czech Civil Code, but also in the constitutional Charter of Fundamental Rights and Freedoms of the Czech Republic and international dec- larations and covenants, including The Universal Declaration of Human Rights and The International Covenant on Civil and Political Rights. Only mentally competent persons of legal age have the full legal capacity. The qualification to enter into a legal relation of minors according to law and long- time mentally ill people on the basis of judgment can be restricted. What is more, nowadays the District Court is allowed to deprive permanent disordered man of his or her legal capacity. Under the bill of new Czech Civil Code...
|
|
|
Protection of goodwil of legal entility
Kolářová, Eva ; Šustek, Petr (advisor) ; Hendrychová, Michaela (referee)
The topic of this thesis is " Protection of goodwill of a legal entity". It is an issue which deserves an attention, but seldom can man find any legal literature or essays on this topic, especially in comparison with the sphere of protection of personal rights. As the modern age moves ahead, there are more legal entities and also it is much easier to affect the right to goodwill of a legal entity and the encroachments are becoming more frequent. Due to the tense wording of the Sentence 19b of the Act No. 40/1964 Coll., Civil Code, as amended, it is necessary to follow the practice of the courts to describe this topic. So it is in this thesis, which is primarily based on the judgements of the courts, especially from the decisions of the Supreme Court of the Czech Republic. The other sources, I used in this thesis, are the commentaries and other legal literature. The aim of this thesis is to describe what exactly is goodwill, how a person can interfere into the right to goodwill, in which circumstances the person will not be liable for the unjustified encroachment, and if it is found, that the person is liable for the unjustified encroachment, how can the legal entity defend its rights before the court. The thesis is divided into eight chapters, from which the first and the last ones are introduction...
|
|
|
Legal Acts in the Name of an Entrepreneur
Kučerová, Lenka ; Oehm, Jaroslav (advisor) ; Liška, Petr (referee)
The thesis deals with an acting on behalf of legal entity. Its aim is not to produce a comprehensive elaboration on the subject matter but to focus on judicial decisions of the higher courts with an effort to fill in gaps in legislation and to clarify dubious parts of the legal text. Chapter One is introductory and defines basic institutes used in the thesis such as management of the company, acting on behalf of legal entity and decision-making. Chapter Two examines an acting on behalf of the corporation by its corporate agent, a set manner of acting, its limitation and consequences of a concurrence of the agents. The chapter briefly mentions an acting in the name of a company before its incorporation and some aspects of powers of a proctor. Chapter Three concentrates on a representation of a legal entity with focus on a substantive representation. In its beginning, there is a brief characterization of a statutory representation and a representation under the power of attorney. Subsequently, the chapter describes individual types of representation by - a chief executive of the structural unit of the legal entity (s. 13/3 of the Commercial Code), a person authorized to certain conduct (s. 15), other person currently present in business premises (s. 16). Finally, it deals with a representation under the power...
|
|
|
Managerial Decisions in the Changeover from Tax Records to Accounting
Jirková, Michaela ; Hajdíková, Taťána (advisor) ; Pevná, Jana (referee)
The aim is to compare the accounting system and the tax burden on commercial business forms and business individuals. Through interviews with the entrepreneur of the company is analyzed and selected the appropriate form of legal person entrepreneurs. And it is also compared to business individuals . This work deals with income taxes for individuals and legal entities , the benefits and risks of the business as a corporation versus trade business . All calculations are based on real data entrepreneurs who are consider a commercial company . This work help to entrepreneurs obtain similar information about the possibility of transformations and differences between these types of businesses .
|
|
|
Comparison of Selected Deposit Products for Legal Entities
Hýblová, Petra ; Měřínský, Pavel (referee) ; Rejnuš, Oldřich (advisor)
This thesis is focuses on the comparison and selection of the most appropriate term deposits for the company REALITY K, s.r.o. of bank and non-bank savings institutions operating on the czech market. The analysis and subsequent comparison of selected term deposit is made on the basis of the ranking method and subsequently using the scoring. From results of the analysis and the comparison are then selected and recommended the best combination term deposits for the management of the company.
|
|
|
Form Change of Crafts Company
Megová, Simona ; Fabová, Daniela (referee) ; Koráb, Vojtěch (advisor)
This bachelor thesis deals with transformation of sole proprietorship to a limited liability company. The aim is to inform about the advantages and disadvantages of a Ltd. compared to sole proprietorship and provide a guideline for constituting a new company. The main purpose of this thesis is to provide the Mego Co. with honest and current information about the advantages and disadvantages resulting from the change of legal form and come up with the optimum procedure to transform and develop the company.
|
|
|
Taxation of Non-Profit Legal Entities
Kembický, Petr ; Voda, Miroslav (referee) ; Svirák, Pavel (advisor)
The bachelor thesis deals with the taxation of not-for-profit legal entities. It focuses mainly on corporate income tax. The practical part applies theoretical knowledge to concrete nonprofit organization - civic association FC Hlinsko. The theoretical part deals with general characteristics of nonprofit organizations, their breakdown, accounting, tax system and calculation of the resulting tax liability. Second part of the paper analyzes in detail FC Hlinsko - its taxed and untaxed income, tax expenses, profit and tax liability. The third part deals with the tax optimization and reduction the resulting tax liability within the statutory scheme.
|
|
|
Suggestion of optimal juristic form in sight of income tax
Zámečníková, Petra ; Zámečníková, Anna (referee) ; Polák, Michal (advisor)
Bachelor thesis deals with the selection of the right form of business for the company. Choosing the most appropriate form of business will be judged primarily in terms of income tax. In the analysis, the form of business of physical persons and some forms of legal business will be included. The aim of the work is to choose the most optimal form of business and the associated tax optimization for a particular subject.
|
|
|
Taxation of Housing Associations
Křížová, Zuzana ; Knispelová, Bohdana (referee) ; Svirák, Pavel (advisor)
This bachelor’s thesis focuses on the taxation of housing associations. In the theoretical part introduces the legal rules of a legal entity - the association. Analyzes the situation occurred in a housing association after its inception. The practical part presents a comparison of tax treatment of profit (cooperative) and NGOs (flats owners association). The final chapter recommends to the tenants of residential buildings more advantageous legal form for establishing a legal entity in terms of tax on corporate income.
|
guest ::
