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Legal protection of databases in the Czech Republic and in the United States
Vltavský, Petr ; Dobřichovský, Tomáš (advisor) ; Křesťanová, Veronika (referee)
1 Abstract and keywords Legal protection of databases in the Czech Republic and in the United States This rigorous work analyses the legal protection of databases in the Czech Republic, as well as in the European Union and the United States. It comprehensively summarizes the regulation of database protection in these legal environments. The first part is devoted to the explanation of the concept of database and the possible division of databases to ensure a comprehensive understanding of database issues. The next part deals with international regulations and its development. The most important legislation in the database law in the Czech Republic is the one from the European Union level, which has unified the central copyright protection of databases. The work therefore discusses in detail the circumstances of the adoption of this legislation, its transposition into the national regulations of the Member States, the legislation itself and its individual instruments. This part addresses the use of the case law of the Court of Justice of the European Union and the courts of the Member States. This section offers overview of the evaluation of this legislation by the European Commission. Within this part, a section is devoted to the unique protection of databases through the institute of database modifications....
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Taxation of the provision of contributions to share capital and outside share capital and taxation of these deposits
Růžička, Josef ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
Taxation of the provision of contributions to share capital and outside share capital and taxation of these deposits - Abstract This diploma thesis describes the basic tax context in the case of deposits in the company and withdrawals from the company always in connection with equity. The diploma thesis focuses on domestic legal entities. It does not describe the connection with deposits in foreign companies. The diploma thesis is based on the domestic tax system. This system includes the following resources. Domestic regulations (laws that are affected by the so-called transcription of EU directives), international contracts (contracts of prevention of double taxation), domestic case law, and legitimate expectations outside the aforementioned sources. Legitimate expectations consist mainly of conveys from General Financial Directorate and minutes from the Coordinating Committees. The result of the performed analysis of documents is a summary of the basic tax context. The tax context includes the registration obligation (especially Value-added tax on the plant deposit), the notification obligation for payments abroad and the settlement of withheld tax. The key tax for non-monetary deposits is Value added tax. Non-monetary deposits by type are considered to be a service or goods according to ZDPH. The key...
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A comparison of current and deposit account contract
Škrobánek, Petr ; Liška, Petr (advisor) ; Elek, Štefan (referee)
Resume: A comparison of current and deposit account contract The original purpose of the diploma thesis " A comparison of current and deposit account contract" had been to describe and analyse the existing legislation of the Current Account Contract and the Deposit Account Contract regulated by Act No. 513/1991 Coll., the Commercial Code, as amended by subsequent legislation, further to compare them and to draw the appropriate legal conclusions out of this comparison. With respect to the development of legal control, in particular due to passing the Act No. 284/2009 Coll., on payment system, as amended by subsequent legislation, and the Act No. 89/2012 Coll., the Civil Code, it was necessary to modify the meaning of this thesis in the way to reflect new statutory regulation resulting out of the above, while respecting existing regulations. The aim of the thesis thus became a description, analysis and comparison of the Current Account and Deposit Account Contract and a description and analysis of the Contract for Payment Services, all of above covered by the description and subsequent comparison with the Account Contract. The thesis is conceived primarily to comparison of the above-mentioned statutory regulations with the fact that some of the more significant and at the same time problematic legal issues...
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Transaction dealing with claims from the perspective
Zítka, Luboš ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
Předkládaná diplomová práce se zabývá problematikou transakcí s pohledávkami v daňovém právu a to se zaměřením na postoupení a vklady pohledávek a poskytuje ucelený pohled na danou oblast, jak z pohledu obecné právní úpravy, tak z pohledu finančněprávních norem. Problematika je řešena nejdříve v obecné části, kde jsou vymezeny základní právní normy a pojmy v dané oblasti spojené s pohledávkami. Vzhledem k rekodifikaci soukromého práva účinné počínaje 1. lednem 2014 jsou rovněž analyzovány změny, které přináší nový občanský zákoník a zákon o obchodních korporacích. Rovněž je pojednáno o ekonomických aspektech možných způsobů (forfaiting, faktoring, vklad) financování prostřednictvím pohledávek. V aplikační části diplomové práce jsou analyzovány jednotlivé právní normy daňového práva z pohledu zvoleného tématu s hlavním zaměřením na zákon o daních z příjmů, který obsahuje nejobsáhlejší úpravu a pokrývá velké množství odlišných situací v případě transakcí s pohledávkami (např. speciální režim pro obchodníky s pohledávkami). Vzhledem k otevřenosti české ekonomiky jsou rovněž rozebírány daňové implikace v případě účasti daňových nerezidentů na transakcích s pohledávkami. Ekonomická realita se vyvíjí velmi rychle a daňová legislativa nemusí být vždy schopna reflektovat tyto změny včas, proto je velmi...
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Contribution to registered capital of limited liability company
Řeháková, Renata ; Patěk, Daniel (advisor) ; Zahradníčková, Marie (referee)
Summary: The theme of this thesis, I chose to follow in my dissertation, in which I dealth with general rights and duties of members of limited liability company. One of the main duties of members in this type of company is to provide the contribution to the registered capital of the company. During the studying this issue my attention has been caught by a relatively visible and discussed change of the minimal contribution to the registered capital, which is included in a new Commercial Code. This change relates to discussions about the capital of limited liability company and a diversion from its guarantee function. New Commercial Code preserves and let me say than even more supports the nature of a limited liability company, how it is considered by legislators, as a form of the company which has the minimum of regulations and is formed when the undertaking due to trade Act is not sufficient. It's cheap and simple foundation should help the company to succeed in the competitions of law regulations. Although otherwise the Czech legislators tries to deliberate the prudent implementation of European law, the reduction of the contribution obligation and a diversion from the protective function of the registered capital of limited liability company is in line with modern tendencies in other European...
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Banking transactions and their legal regulation
Nevrlý, Lukáš ; Kotáb, Petr (advisor) ; Dřevínek, Karel (referee)
/ Banking transactions and their legal regulation The aim of my diploma thesis is to analyse banking transactions and to inform about their substential elements, legislation in the Czech legal order and business conditions used by banks. I did not explain all the kinds of banking transactions conducted by banks in this diploma thesis due to their extensive range, but I just focused on the most important transactions in my point of view. The thesis is composed of four chapters, each of them dealing with different aspects of banking operations. Chapter One is introductory and defines basic facts about banks and legal conditions of their running activities. The chapter consists of three parts. Part One focuses on concept of banking transactions. Part Two investigates divisions of banking transactions and Part Three addresses the issues of bank as an entrepreneur. It also describes relevant legal regime necessary to obey to perform banking transactions and question of acquiring banking licence. Chapter Two is subdivided into two parts and provides explanation of active banking transactions. Part One illustrates single credits, which are subdivided into five parts focused on credit bureaus, residential and commercial mortgages, consumer credits, current account credits and discount credits. Part Two...
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Transfer of ownership right to land
Němečková, Petra ; Drobník, Jaroslav (advisor) ; Franková, Martina (referee)
1 Abstract Transfers of land ownership This thesis provides a clear and comprehensive explanation on the transfer of land ownership and institutions associated with this issue. Land from other things in the legal sense is so different that it raises the need to create specific legal regulations, which contain the basic institutions and principles of land law. The special nature of the land is determined by its specific characteristics that distinguish it from all other things. Although it has a long tradition of land ownership, it has still not developed it's uniform and comprehensive legislation. General law for the transfer of land ownership is a civil code. Special regulations are cadastral law and the law on registration of ownership and other rights in real estate, the law on transfers of agricultural and forest land, Land Act and others. Due to the adoption of a new civil code, there are some places to identify and compare to the current legal system, and possible adjustment for the future. The thesis is divided into four parts. The first part contains general characteristics of land ownership, and describes its object, subject, content, institutions and basic concepts that are associated. The second part deals with various ways of transfer of title to land. The basic meaning of transfer is when the...
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Banking transactions and their legal regulation
Sivý, Milan ; Kotáb, Petr (advisor) ; Kohajda, Michael (referee)
English summary Banking The main objective of my thesis is to survey characteristics of legal and economic status of banks in the Czech Republic and legal relations resulting from interactions between commercial banks and their clients within the term banking. This thesis is composed of four chapters. The first chapter concerns legal and economic status of banks in the Czech Republic, structure and system of banking, banking franchise and bank management. The second chapter is related to characteristics and systematization of bank products, business secrets, prices of bank products, banking risks and supervision over banking transactions. The third chapter of my thesis touches upon the first main category of banking, which is deposit banking. The relation between the bank and its client is that of the debtor and the creditor. In the chapter I discuss the possibilities of a bank to acquire money from a client. Firstly the bank can save money on current accounts or saving accounts. Secondly issuing bank securities is another possibility for a bank to acquire money from its clients. Bank bonds or deposit bills of exchange are cases in point. In the last chapter I focused on the second main category of banking, bank credit products. Clients obtain credits from banks and as a result the bank is in the position...
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Banking transactions
Kolařík, Jakub ; Kotáb, Petr (advisor) ; Kohajda, Michael (referee)
Englishsummary Banking The main goal of my thesis,,Banking"is to explain the meaningof this word and how are the legal relations,which resultsfrom interactionsbetweencommercial banksandclientswithin thetermbanking,regulatedin the Czechlegalorder. However,I didn't dealwith all the kinds of bankingin the thesis,but I focused on the two main categoriesof banking,which aregenerallyusedby ordinarypeoplethe most.Thesetwo categoriesarethedepositbankingandthe creditbanking. This thesisis divided into five chapters.The first chapteris relatedto the term bank andits legal definition,becausebanksareusuallytypical andthe main subjectsof bankinglegalrelations. The second chapter concernsa definition of banking, explains this term and severalpossibilitieshow to divide banking into severalcategoriesdependingon the different aspectsareincluded there. In the third chapterof my thesis,I focusedon the first main categoryof banking, which is depositbanking.The bank is in the role of the debtorin relationto its client. The first option,how bankscan acquiremoneyfrom the clients,is the form of savings on currentaccountsor savingaccounts.The secondpossibility for the bank is to issue bank securities.The examplesof the bank securitiesarebank bondsor depositbill of exchange. The fourth chapteris focusedon the secondmain categoryof...
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