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Issues of judicial proceedings of inheritance in the Czech Republic
Bartoníčková, Lenka ; Spirit, Michal (advisor) ; Neděla, Radek (referee)
This diploma thesis characterizes a specified field of the civil law that deals with the judicial proceedings of inheritance through the analysis of professional literature and relevant case law. The attention is especially devoted to development of the legislation, the proceedings in the beginning of this judicial proceedings and its parties, the minor included, possible discretions of the decedent with his belongings, the conflicts appeared in this judicial proceedings, the settlement of the estate in entirety, the question of the overextended asset and the selected issues of judicial proceedings of inheritance with the international aspect (Regulation (EU) No 650/2012 of the European Parliament and of the Council).The thesis points out the main amendments which have been brought to the judicial proceedings of inheritance by the recodification of the private law that has been in effect in Czech Republic since 01. 01. 2014. The thesis was composed by the method of description with elements of analysis and synthesis. The individual legal institutes are described, analytically examined and evaluated. There are presented their mutual connections and the view of the problematic as a whole. The comparative method was used as well by evaluating the present legislation with the former one that was in effect in the Czech Republic until 31. 12. 2013.
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The impact of the municipal tax for spa or recreational stay and the municapal tax for accommodation for tourism development and the revenue of selected municipalities in the Czech Republic
Novotná, Kateřina ; Peková, Jitka (advisor) ; Krbová, Jana (referee)
This thesis focus on the analysis of the status of the municipal tax for spa or recreational stay and the municapal tax for accommodation in the revenue of selected municipalities in the Czech Republic, including their use in promoting tourism. The first part focuses on theoretical knowledge in the field of public revenues and is dedicated to the concept of local tax and its legal regulations. The analytical part contains a comparison of the position of these local taxes in terms of quantitative indicators, such as income from these local taxes or their share of tax revenue and results of a survey between mayors of selected municipalities divided for the purpose of this work into three categories - spa towns and municipalities , mountain resorts and popular tourist destinations. The results of the survey in the Czech Republic are compared with these local taxes in selected European cities. In conlusion, the results of the survey are discussed and furthermore, current legislation solutions are suggested which would streamline the use of municipal taxes for spa or recreational stay and accommodation.
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Termination of employment within the Czech legal order
Podroužková, Veronika ; Borská, Jana (advisor)
The theme of this work is the termination of employment within the Czech legal order. The aim is to identify ways of termination of employment, both from an employer's and employee´s perspective, and also what that entails rights and obligations for both sides of the employment relationship. Analysis of the legislation is supported by practical research.
The research is based on a survey that was completely anonymous. This survey is targeted to determine what is the most common method of termination of employment.
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The acquisition of heritage in accordance with arrangements in the Civil Code No. 89/2012 Sb.
Nesládková, Lucie ; Kadlecová, Eva (advisor) ; Pavla, Pavla (referee)
Thesis is focused on the issue of the acquisition of the inheritance according to the legal regulation in the civil code no. 89/2012 Coll. This legislation came into force on 1.
January 2014.
This thesis focuses its attention on succession titles, inheritance law and news regarding wills and successions. Obtaining basic information about news in inheritance law sooner or later may become actual for each of us.
Work is divided into chapters and is divided into theoretical and practical part. The theoretical part is an introduction to the law of succession, inheritance contract, inheritance by will, intestate succession the law, referring etc. The practical part follows the theoretical part examines the views and experiences of the public with the adjustment and application of inheritance in the new Civil Code in practice, mainly collecting data using questionnaires.
The conclusion will evaluate lessons learned.
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The presidential election campaign financing rules from the perspective of the laws of the Czech Republic
Bajt, Jiří ; Civínová, Denisa (advisor) ; Hájková, Ivana (referee)
Thesis deals with the topic of the financing of the presidential election campaign. In its first part is pointed out the position of President in the Czech Republic and the legislation his choices, both with efficiency up to 2012 (indirect election of the President), and especially with effect after 2012 (direct election of the President). The pivotal part of the submitted work examines the legislation funding the presidential election campaign, its gaps and shortcomings. It finally pointed out also from a practical perspective, when it is pointed out the violation of the legislation in this area by all candidates for the post of the President in 2013. In brief is then given an overview of the laws of certain European countries. Some of them may be the model for the Czech legislature, with regard to the amendments to the existing legislation. Indeed, this also means that the last chapter of custom text to be submitted to the work where the author documented criticism of the existing legislation, the financing of presidential election campaigns and proposals de lege ferenda.
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Intellectual property protection by Customs
Drahoňovský, Tomáš ; Uhlík, Milan (advisor) ; Tomáš, Tomáš (referee)
The aim of this thesis is to detect the causes, extent and means of breaching the intellectual property rights, including its negative consequences from the point of supervisory activities of the Customs Administration of the Czech Republic. Also to suggest possible measures to enhance the service and to eliminate any imperfections in the legislative, its abidance or in organization and work management if found. The thesis is divided into two parts theoretical and practical. The theoretical part contains, according to the author, the most important international treaties, conventions and agreements, as well as the European Union law and the national legislation. In the practical part the author states his opinion on the legislation concerning the protection of intellectual property rights, brief classification of the intellectual property rights and it introduces the controlling authority including the Customs Administration of the Czech Republic and its procedures towards the goods that breaches the intellectual property. Furthermore, it presents the statistic data concerning the seized goods. The thesis states the penalties for breaching the intellectual property rights, for both the administrative delicts and criminal offences. It also contains a questionnaire carried out within the Customs Administration of the Czech Republic which purpose was to find out their opinion on the legislation, organization and work management in the field of intellectual property. The results are analysed in the conclusion of the thesis and it presents the imperfections in the areas stated above. The author suggests suitable adjustments to eliminate these imperfections according to his best judgement even though he is not a lawyer. Finally the author reviews the issues mentioned throughout the whole thesis and summarizes the aim of the thesis.
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Current issues of foreigners in the Czech Republic
Abrahámová, Eva ; Korcová, Renata (advisor) ; Pikola, Pavel (referee)
Bachelor thesis named, Current issues of foreigners in the Czech Republic, in terms of work and residence rights. In theoretical part explains above, and distribution of various types of residency. Stating which criteria the foreigners must have in order to be granted residence. These are foreigners from third countries, but also citizens of the European Union who want to have in our temporary or permanent residence, either in terms of work or study, for example. It discusses issues related to the theme, using examples from practice. In conclusion, the proposed summarized solutions that could help in this issue.
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Adoption of children in the Czech Republic
Baudyšová, Pavlína ; Slaboch, Martin (advisor) ; Zychová, Jana (referee)
The subject of the thesis is about child adoption in the Czech republic. The theoretical part of this paper examines the development of constitutional care for the orphaned children and the legal process of adoption. It includes a list of all possible ways to adopt a child and the related conditions. It also explored in detail the arrangement of the adoption process. The thesis also explores possible issues that may arise during the adoption process for both parties involved (adoptive child and adoptive parent). The practical part of the thesis addresses the growth of adoption from the year 2005 till 2015. The conclusion summazises the results of the survey and interviews conducted on this topic.
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Criminal Legal Regulation of Fraudulent Conducts against Property
Heranová, Simona ; Jelínek, Jiří (advisor) ; Polák, Peter (referee) ; Sváček, Jan (referee)
Dissertation: Criminal Legal Regulation of Fraudulent Conducts against Property Author: Simona Heranová Department: Department of Criminal Law Supervisor: Prof. JUDr. Jiří Jelínek, CSc. Keywords: Criminal offence, principle of subsidiarity of criminal repression, fraud, insurance fraud, credit fraud, grant fraud, damaging the EU's financial interests, Protection of property has been settled as one of the interests protected by criminal law, but the formulation of facts of criminal acts sanctioning fraudulent conduct has always interfered with some specific aspects of this type of crime, chiefly consisting in the diversity of methods of how to conduct the fraud. Taking a comprehensive view of criminal legislation sanctioning the fraud against property in the Czech criminal law in terms of the most basic facts of the crime the author of this dissertation depicts to what extent this legislation is unsettled and ambiguous even - while dealing with partial problems, which however have the same principles - inconsistent. By creating a common ground, putting accepted conclusions and assumptions from the literature and judicial practice in context, so far unsolved problems are drawn. These come especially with newly formulated and fundamentally altered facts of crime within the analyzed area, where the...
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Daně z příjmů v účetnictví
Dlouhá, Veronika ; Koubová, Libuše (advisor) ; Nováčková, Zdenka (referee)
Diplomová práce shrnuje právní úpravu účetnictví a daní z příjmů právnických osob v České republice. Blíže specifikuje daňově uznatelné a neuznatelné náklady. Upozorňuje na nutné úpravy výsledku hospodaření zjištěného z účetnictví, které je třeba provést pro stanovení základu daně dle zákona o daních z příjmů a následné vypočtení splatné daně z příjmů právnických osob. Obsahuje metody výpočtu a účtování odložené daně. Diplomová práce hodnotí výhody a nevýhody provázanosti účetního a daňového systému.
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