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Protection of investors in the capital markets
Drobiš, Zbyněk ; Kohajda, Michael (referee) ; Novotný, Petr (referee)
- PROTECTION OF INVESTORS IN THE CAPITAL MARKETS The purpose of the work is to describe about the protection of investors in the capital markets and create work that outlining to the general and professional public the possibility of obtaining damages for the infringements of the law. The work is focused on the most common unfair practices in the capital markets. Author of the work describes the issue of churning, which is the most common violations of the law and causing considerable financial losses to the investors. The work is analyzing the particular responsibility of the securities trader and investor intermediary. The work is focusing on the most common malpractice and violations of the law. The main part of the work is an overview of the administrative punishments by Czech National Bank. Work is also analyzing the judicial decisions for the purpose of the work. Finally, the author is focused on the issuer's liability for the breach of information duties.
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Protection of clients and investors on financial markets
Hellebrandová, Eva ; Bakeš, Milan (advisor) ; Kohajda, Michael (referee)
1 Abstract Thesis: Protection of customers and investors on financial markets The purpose of my thesis is to analyse and comment an issue of legal tools implemented for the protection of investors on financial markets and customers, clients of financial institutions. The thesis is formally divided into eight chapters. Thesis commences by introductory defining the scope of thesis and tasks given to be commented. Chapter one summarize definitions of terms further used in the thesis with special focus on content of the term "Customer (Client)" and "Investor" and their distinction for purpose of this thesis. Second chapter focuses on historical aspects and inputs for development and improvement of financial regulation. I am attempting especially to highlight the influence of political changes and financial crises to concerns about regulation of financial environment (which usually lead to its modification or tightening of rules) on given samples firstly of development in the Czech Republic after year 1989 and secondly on European Union during the last financial crisis of years 2007 - 2009. Third chapter consists of analysis of the financial markets regulation in the Czech Republic under present legislation mainly and in detail focusing on the role of Czech National Bank. As the Czech National Bank integrated...
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Institute of Several and Joint Liability for Value Added Tax
Sejkora, Tomáš ; Kohajda, Michael (advisor) ; Boháč, Radim (referee)
Diploma Thesis Abstract This diploma thesis is focused on the several and joint liability institute as the main securing VAT institute (instrument) with its own legislation in the Czech VAT Act. This thesis should be a comprehensive analysis of the matter of the several and joint liability in the tax process and should provide an alternative view of some of Czech tax doctrinal conclusions. The introductory part of this thesis is devoted to the particular several and joint liability issues arising from the confrontation between private and public branches of law. The author considers the judicial praxis of awarding the subject of the several and joint liability by recourse wrong. This recourse is derived from the unjust enrichment institute by the Czech Supreme Court. The problem is seen by the author in the fact, that the subject of the joint and several liability does his own legal duty and does not fulfil someone else obligation. Then follows the section about the general legislation of the tax joint and several liability. This tax legislation notably regulates status of the tax subject of the several and joint liability in the tax process and the rest of this legislation should be applied on VAT several and joint liability due to the subsidiarity principle. The main section about the individual subject...
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Legal regulation of insurance of liability for damage caused as a result of a car operation
Jarošová, Markéta ; Karfíková, Marie (advisor) ; Kohajda, Michael (referee)
The purpose of my thesis is to analyse the legal regulation of insurance of liability for damage caused as a result of a car operation. The thesis is divided into five chapters. Chapter one briefly describes a history related to the subject of my thesis. The chapter consists of three subchapters which are divided according to time periods. Chapter two represents a general introduction to the subject of my thesis. This chapter deals with injury and also in general deals with liability insurance and its legal regulation. The second chapter also focuses on principles of insurance of liability for damage caused as a result of a car operation. The main part of my thesis is chapter three which examines the current legal regulation in Czech Republic and also contains my views. Third chapter is widely divided. It consists of nine subchapters. The first subchapter explains formation of insurance. The second subchapter characterises an insurance contract. The next one describes an extent of insurance of liability for damage caused as a result of a car operation. The forth subchapter deals with the payment of premium and with its calculation. The fifth one considers the rights and duties of contractual parties. There is a description of the insurance incident and its removal in the next subchapter. The seventh...
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A single place of collection regarding employment
Sedláčková, Jana ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
This diploma thesis is divided into 5 chapters. The thesis is supplemented by 7 attachments. The thesis deals with the single place of collection, with the reform of tax and insurance payments collection. Introduction of the single place of collection would radically change the field of taxes and insurance payments imposed in connection with employment. This thesis compares the legislation of the end of 2013 and the legislation proposed by the draft of act on public insurance payments and personal income tax administration. The latter one is compared in key different aspects with legislation of the act No. 458/2011 Coll., on Amendment of Acts in Connection with Establishment of Single Place of Collection and on Other Amendments to Tax and Insurance Acts. The brief definition of the single place of collection through its main goals and principles in the first chapter is followed by the chapter on the history of the single place of collection project. The failure to follow the schedule as well as the participation of the World Bank is pointed out. The legislative process of the acts and the Senate legal measure implementing the first phase of the single place of collection is briefly described. The third chapter composes of two crucial parts. Firstly, the legislation of public health insurance,...
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Wrongful conduct against legal tender
Dvořák, Petr ; Kotáb, Petr (advisor) ; Kohajda, Michael (referee)
Wrongful conduct against legal tender This thesis deals with the issue of wrongdoings committed against legal tender, i.e. banknotes and coins denominated in the Czech currency. It covers the whole range of various types of this illegal activity and critically analyses the legal regulation of the individual forms from the viewpoint of financial law. In my opinion, the topic has not yet been fully reflected as a whole in literature, The paper is divided into nine chapters. The first two serve as a brief introduction to the topic, set it in a broader context and provide the reader with basic terminology and definitions of the - sometimes confusing and often misused - essential terms. The third chapter depicts the long and colourful history of wrongful conduct against money and its legal regulation in the Czech lands. In the spotlight of this chapter stands naturally the history of laws against money counterfeiting, which is probably the most notable example of the thesis's topic. The two sub-chapters divide the historic part into two time periods with the turning point being the establishment of the independent Czechoslovak Republic. The fourth chapter shows the different sources of legislative protection of legal tender. The sources include criminal law, financial and administrative law,...
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Financial and administrative aspects of the support and taxation of solar energy
Jančová, Kateřina ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
This thesis examines with subsidies and taxes related to renewable energy generation, solar energy generation in particular. I have chosen this topic for its relevance to current situation and ongoing attention it enjoys from the media. The work comprises of five sections. In the first section, I focus on original renewable energy legislation that was in effect till year 2012. Here I discuss both Czech and European legislation with emphasis on the Czech system of subsidies based on the the Act No. 180/2005 Col. In the second part, I deal with solar generation boom during 2009 a 2010. I describe both causes of the solar boom and legislation adopted to lessen its negative effects. Specifically, I discuss the levy on solar generation, which has caused widespread debate and protests from the owners of the solar generation installations. Moreover, I discuss the reversals of the income tax examptions related to renewable electricity generation. The third part deals with finding of the Constitutional Court of the Czech Republic that reflects constitutional complaint of certain group of senators. This complaint postulated that aforementioned levy and reversal of the income tax exemption are unconstitutional, for they, according to those submitting the complaint, had retroactive effect and thus violated...
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Legal issues of commercial and investment banking
Hartman, David ; Kotáb, Petr (advisor) ; Kohajda, Michael (referee)
This thesis is dedicated to the Financial Law, namely to a special part of this branch of law - Banking Law, with a special focus on legal aspects of commercial and investment banking. Its concentrates on the specifics of the universal banking system in related to system of the Czech Republic. Chapter 1 deals with the general terms and concepts of the bank regulation, namely on model of universal banking model, segmented banking model and hybrid banking model, presentation of different types of banks and/or other financial institutions, variety types of bank systems a shows difference concept of banking systems, and description of basic parts of commercial and investment banking and its models of regulations. Chapter 2 describes the banking system of the Czech Republic, its history, situation on the market, types of banking institutions on the markets and detail description of bank regulations on European and national level. Chapter 3 is connected with commercial banking systems. Describes main categories of services or products provided by the commercial banks in the Czech Republic and its legal regulation. This services or products consist in a form of Banking transactions. Chapter 4 looks in detail on a model of investment banking in the market of the Czech Republic, its history and regulations...
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The Central Bank, its position and activities
Veselý, Jan ; Kotáb, Petr (advisor) ; Kohajda, Michael (referee)
The main objective of this thesis is to describe the functioning of the central bank, the historical development of the Czech National Bank, its organizational structure and internal decision-making mechanisms, activities carried out, its purpose, function and objectives and to incorporate it in the legal system of the Czech Republic. This thesis addresses the involvement of the Czech National Bank for the European System of Central Banks, the functioning of the European Central Bank and the aforementioned European System of Central Banks. Part of the work is devoted to the process of adopting the euro and the relation between Czech Republic this currency. The thesis gives a comprehensive view of the functioning of the Czech National Bank. Thesis is divided into several chapters, and each chapter neatly summarized some part of the whole and to ensure easy orientation at work. The work is drawn from literature, case law and legislation. The work includes the connection of the scientific literature and the author's views. There is a widely used quotes personalities and capabilities in their field and provisions of the legislation, so that the work was valuable informative.
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The abuse of right in Taxes
Hoppe, Gabriela ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
Abuse of law in taxes - abstract The author has decided to choose this particular topic as it concerns her occupations as tax advisor. The doctrine of abuse of law is actually becoming more frequent not only in the tax cases decided by the Court of Justice of the European Union, by the Czech Supreme Administrative Court and lower Czech courts but also often occurs in the regular tax proceeding conducted by all levels of the Czech tax administration. The aim of the author was to analyse the doctrine and try to develop a practical instrument for decision making of common Czech taxpayers. The thesis is decided in two parts and conclusion. In the first part, the doctrine of abuse of law and related concepts as tax avoidance, tax evasion, substance-over-form rule, sham transactions and tax optimization in the Czech law theory and legislation is analysed, in second chapter the author has looked more closely into cases decided by Czech courts. In the third chapter are analysed the most important cases concerning abuse of law decided by the Court of Justice of the European Union. In second part of the thesis are commented some practical measures to avoid harmful tax planning arrangements used as in the Czech republic as abroad, including the recently adopted BEPS Action Plan of OECD which refers to tax planning...
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