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A comparison of the legal regulation of the Central Bank in the Czech Republic and selected countries of the European Union
Vojta, Dominik ; Kohajda, Michael (advisor) ; Karfíková, Marie (referee)
DIPLOMA THESIS A comparison of the legal regulation of the Central Bank in the CR and selected countries of the European Union Abstract The aim of this thesis is to analyze and evaluate the central bank legislation in the Czech Republic and in selected countries of the European Union. Major focus is on banks' degree of legal independence from the executive power and from potential negative impact of executive power representatives on governance of the institution as well as on monetary policy decision making. The issue of independence is closely linked to monetary stability, especially to level of inflation, where the politicians' excessive influence may result in undesirable fluctuations in the state's economy. The thesis results in a comparison of the banks' legislation and in a positive assessment on the question of selected banks' affiliation within the category of most appropriately regulated institutions. Initial hypotheses about the privileged status of the central bank of the Federal Republic of Germany and its suitability as a template for banks of central Europe's transition economies in the Nineties of 20th century are also positively evaluated. Apart from the key parts of the thesis, i.e. the introduction of theoretical models and works dealing with measurement of central banks' independence in...
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Remedial and supervisory measures in tax procedure
Dědková, Eva ; Karfíková, Marie (advisor) ; Boháč, Radim (referee)
Remedial and supervisory measures in tax procedure The major aim of my thesis is to characterise and analyze each legal means of protection used in tax procedure with putting emphasize on conditions of using them and ways of protection they providing especially the taxable entities. The next purpose is to compare the selected aspects of the remedial and supervisory measures according to the current and previous legislation. The main part of my work focuses on the remedial and supervisory measures regulated by a Tax Procedure Code, but there are briefly mentioned other legal means of protection contained in the same act and also the judicial means of protection regulated by the relevant procedure codes. The analysis of these legal instruments is based on diction of the legislation and also the relevant judicial decisions. The thesis points out the disputable provisions of their regulation in the Tax Procedure Code too. My thesis is composed, besides Introduction and Conclusion, of other five chapters, mainly dealing with each of the remedial and supervisory measures. Chapter One defines the basic terms used in my work and characterises generally legal means of protection coming into consideration in tax procedure. This chapter is divided into three parts. Part One illustrates possible division of...
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Taxation of income of natural persons resulting from emloyment
Lísková, Jana ; Boháč, Radim (advisor) ; Karfíková, Marie (referee)
This diploma thesis deals with object income tax from dependent activities and perquisites. In the general part of the thesis is described the tax of income of individuals and its conctruction elemnts such as tax subject, tax base or tax rate. Income tax is included in the system of taxes in the Czech Republic. Outcomes are the changes effective from 1th January 2013. A big change occurred when so called solidarity tax rate was introduced. It is also defined employment and functional benefits there. Major part is the fifth part, which is devoted to the subject of taxation of income from ependent activities and perquisitess. This section describes in detail the subject of tax. This section is divided into two smaller parts. One of them consists of income that are not subject to tax. The second consists of income that are subject to tax, but the tax may be fully or partially exempt and therefore have a duty paid. In conclusion, the evaluation of existing legislation with reference to its complexity. Subject to tax on personal income from employment and remuneration is regulated by numerous laws and is difficult to orient. One way to solve the current confusion is the introduction of expenditure employment rate instead of the various kinds of exceptions and exemptions.
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Public contract financing and supervising
Hrinko, Slavomír ; Karfíková, Marie (advisor) ; Boháč, Radim (referee)
1 ABSTRACT The thesis deals with public contract financing and supervising in Czech Republic according to Czech national law with respect to European Union directives. The aim was to analyze existing law in area of public contract financing based on practical experiences with public as well as commercial procurement and propose improvements of law provisions, which can lower the cost of public contracts. Major and minor specific changes were recommended mainly for Act No. 137/2006 Coll., public procurement law (hereinafter referred to as the "public procurement law"), as subsequently amended, in following areas: Deeper applying of 3E principles - Public contract authority shall act much more economically, effectively and efficiently during whole public contract lifecycle from defining needs to fulfill public contracts. The public contract authority obligation to act according to 3E principles shall be directly included into public procurement law. Increasing level of free and fair supplier competition - Three main principles of equity, non-discrimination and transparency shall be applied by public contracting authorities more extensively. The rules of public tendering process shall be simplified. Administration obstacles for supplier participation shall be removed. The space given by law to public...
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Supervision in insurance industry
Konupková, Jana ; Karfíková, Marie (advisor) ; Kohajda, Michael (referee)
The aim of this diploma thesis is the supervision in insurance industry. The main part describes the legal regulation of issues in supervision in the Czech Republic, including historical development. It follows then the interpretation of insurance supervision in the European Union. The final part deals with regulation of supervision in insurance industry in foreign countries, primarily by legislation the Federal Republic of Germany and the Republic of Austria. Key words: supervision in insurance industry insurance law insurance act
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Pension savings premium
Havlanová, Jana ; Boháč, Radim (advisor) ; Karfíková, Marie (referee)
Contributions for pension savings This thesis in the first place deals with the contributions of pension savings and the process of it's administration. The purpose of my thesis is a description, analysis and evaluation method of selection contributions for pension savings. The thesis is based on some new concepts that are associated with administration of insurance. It means that new contributions for pension savings are closer to taxes than to the premiums for social security. The basic source of legislation is Act No. 397/2012 Collection of Laws, about contributions for pension savings (ACPS). This thesis is divided systematically into six chapters. The first chapter is introductory. This chapter defines the aim, the methods of use and literature. The second chapter briefly describes the implementation of the pension reform, focusing on II. pillar, it's current status, proposed changes and possible future developments. The largest chapter is Chapter Three - financing of retirement savings. The starting point for description, analysis and evaluation of the regulation of contributions is Comment to the Act about contributions for pension savings. The third chapter is divided into five parts - Legislation before taking ACPS, approval of new legislation, contributions, administration of contributions...
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Abuse of the law in tax law
Plevová, Magdaléna ; Boháč, Radim (advisor) ; Karfíková, Marie (referee)
- 1 - Abstract The purpose of my thesis is to characterize and analyze the doctrine of abuse of rights in relation to the tax law. The second objective of this thesis is to make a conclusion if the current legal regulation of this doctrine is sufficient in the Czech legal system. The thesis is devided into six chapters in accordance with the topics. The first chapter proposes notions of "tax" and "tax law" and then describes interpretation of tax law. The second chapter deals with issue, what kind of right is abused. Following chapter is important because it differentiates among the notions of real content of legal acts, circumvention of the law, and tax optimization in relation to abuse of law. The crucial part of this thesis is chapter four called "Abuse of Law" which concerns the detailed introduction to the abuse of law doctrine. This chapter contains five subchapters, when the second one deals with the general principle of prohibition of abuse of rights of European law and following subchapters compare Czech and French legal regulation of the abuse of tax law. The last subchapter describes procedure of Czech tax administrator to combat abuses of tax law. The fifth chapter contains deeper analysis of cases of abuse of tax law. There are analysed two cases of the European Court of Justice and some cases...
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Time-limits for tax assesment
Koníčková, Ester ; Boháč, Radim (advisor) ; Karfíková, Marie (referee)
In this thesis I describe the development of the legal frame for a statutory time limit, a period within which an official government authority can assess, reassess, calculate and issue taxes according to the law on Administration of Taxes and Charges (Nr. 337-1992) as amended and consequently replaced by the Tax Code, law nr. 280- 2009. Such time limit is crucial to establish a clear period during which tax can be assessed or a reassessed and issued to a subject with tax duty. After expiration of such time limit tax can no longer be calculated, and the tax proceedings therefore seize, without having the possibility to modify the tax as it was calculated last. The goal of this diploma thesis is to introduce the development of the legal frame for a statutory time limit for assessment and reassessment of taxes in the light of the modern case-law and its effects. The work includes cases from the Constitutional Court as well as administrative courts and it deals with the aftermath of their findings and lists the impact of such findings on private legal practice and by extension also on the tax subjects themselves. The thesis is divided into 8 individual chapters. Chapters 1 - 4 deal with tax proceedings, and time periods generally, time periods for tax administration and the calculation of course of...
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Supervision over financial market in the context of the supervisin reform in the European Union
Tkadlecová, Kateřina ; Karfíková, Marie (advisor) ; Kohajda, Michael (referee)
Supervision over financial market in the context of the supervision reform in the European Union The aim of this thesis is to analyze the scope of regulation and financial supervision over financial market in the context of the supervision reform in the European Union. The orderly functioning and integrity of financial markets are the basic conditions on the stability of the financial system. The author uses a historical-empirical method to address the legislation of European reform of supervision and to analyze its scope. First parts of this thesis are given to the legislation of regulation and financional supervision in the Czech Republic, to the forms of supervision and to the recent developments in the supervisory structures in the EU states. Part of the thesis is given to the new architecture of financial supervision in the EU and to the European system of financial supervisors. The last part of this thesis is given to the possible impact of the new architecture of financial supervision in the EU on the system of regulation and supervision of financial market in the Czech Republic. Key words: regulation, supervision, financial market
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Insurance intermediaries and supervision over their activities
Ledecká, Alena ; Karfíková, Marie (advisor) ; Kohajda, Michael (referee)
of thesis titled Insurance intermediaries and supervision over their activities. In my thesis I deal with legislation status and activities of insurance intermediaries. The thesis is divided into three chapters. The first one is devoted to general insurance and the insurance law. I emphasize the importance of the sector and necessity its legal regulation. I mention the roots and development of insurance legislation since 1989. The core of my work is the second chapter, which describes the importance of insurance intermediaries, their function and relationship to other distribution paths. I am talking about the history of the business and its legal regulation and focusing on the development of regulatory activities of insurance brokers since 1989. View of the earlier legislation is important because the anchor institutions and concepts that are still part of the applicable law. The most important part of my theses is a evaluation od the existing legislation, the Act on Insurance Intermediaries, Insurance Act and the Insurance Contract Act in relation to insurance intermediaries. I describe types of contractual arrangements under the Commercial Code that are applicable to insurance intermediaries cooperation with other entities. From the legislation of the Act on Insurance Intermediaries, I focused...
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