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Taxation of real property
Štěpánková, Eva ; Karfíková, Marie (advisor) ; Bakeš, Milan (referee)
Real estate taxation SUMMARY The theme of this thesis is the property tax. I chose it because it think it is very important to focus on this issue. I think that taxes generally relate to life, almost every adult. And specifically the taxation of real estate is starting to cover the increasing number of people as increasing popularity of living in their own property . The thesis is divided into eleven parts, and my goal was to give a relatively comprehensive view on this issue. In addition to specific tax treatment of real estate is therefore devoted to the broader issues of tax law to allow this duty adequately incorporated into the tax system in the Czech Republic. In the first chapter is devoted primarily to the general definition of "tax", tax functions, and principles of imposing taxes and construction elements. The second chapter provides an insight into the history of taxation, and it focuses on the historical development of property taxation in our country. In the third chapter describes the function of property taxes in the Czech law and inclusion in the tax system. The fourth chapter defines key terms used by the Law on Real Estate Tax, and knowledge is necessary for the correct application of the law. Followed by a chapter, which deals with current law property tax. This is primarily an analysis...
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Tax audit
Blažková, Vendula ; Karfíková, Marie (advisor) ; Bakeš, Milan (referee)
Tax audit - comparison of legislative regulation according to code of tax administration and code of tax procedure Abstract The purpose of my thesis is to analyze the current tax administration regulation with respect to tax audit. The reason for my research is the fact that in the present, two codes concerning tax administration are being in force. The first one - Act No. 337/1992 Coll., as subsequently amended, Code of Tax Administration - is currently effective. Due to the fact that this code was prepared and approved in the hectic nineties of the last century, it has been suffering of several shortcomings. Some of its terms were not defined properly, some articles were not completely clear. Because this was an undesirable situation with a vast potential to negatively affect rights of its recipients, the code had to be completed and interpreted both by the Constitutional Court and the Supreme Administrative Court. These were the main reasons for the development of a completely new code instead of just another amendment. In the summer 2009 after long lasting discussions, the code was finally approved by the Czech legislation as the Act. No. 280/2009 Coll., Code of Tax Procedure. The purpose of this paper is to determine how the main task was accomplished; this is whether the new code guarantees higher...
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Insurance of liability for damage caused as a result of a car operation from the perspective of case-law
Větvičková, Veronika ; Karfíková, Marie (advisor) ; Bakeš, Milan (referee)
The motor third party liability insurance from the perspective of the rulings The purpose of my thesis is to analyse the rulings in area of the motor third party liability insurance. The motor third party liability insurance is interesing for several reasons. With increasing levels of economic well being of the population leads to the development of transport and increase the volume of traffic on the road. A growing number of vehicles implies the growth of traffic accidents, which carry a risk of harm. In case of damage caused by the specific nature of the operation of vehicles is not only to property damage, but also the health and lives. The risk of damage is too high and damage are entitled to protection. The insurance protection of an accident victim is regulated by the Act 168/1999 Sb. In that Act is regulated the principle of a mandatory contractual insurance. The thesis is composed of nine chapters, each of them dealing with different aspects. Chapter One is introductory. Chapter Two examines a progress of relevant Czech legislation in the motor third party liability insurance. Chapter Three is subdivided into five parts. Part One describes liability for harm, Part Two deals with the assumptions of liability for harm. Part Three contains subjects of liability for harm, the following part includes the...
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Relationship between the central bank and commercial bank
Pastorčák, Jan ; Bakeš, Milan (advisor) ; Karfíková, Marie (referee)
Relations of Central bank to Commercial banks The purpose of my thesis is to analyse relations among central bank and commercial banks in current view with emphasising on situation in the Czech Republic. This analysis is a critical appraisal of issues in relation to current legislation, and last but not least also the planned changes, which are currently under discussion. The thesis is divided into five chapters with introduction and abstract. Chapter One is introductory and defines basic terminology used in the thesis like banking system, central bank and commercial banks. This chapter is subdivided into four parts. Part One describes central bank and banking system. Part Two describes central bank, its position, activity and tools. Part Third is focused on commercial banks. Final part deals with trends in the development of the banking sector. Chapter Two characterises subjects of banking system in the Czech Republic and is divided into two parts. Part One outlines organizational structure of the CNB and its main functions. Part Two outlines organizational structure of commercials banks in the Czech Republic. Chapter Three concentrates on banking regulation and supervision and its division. Part One analyzes arguments for and against bank regulation. Part Two is focused on banking regulation and...
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Aspects of the Introduction of the Euro in the Financial Law
Bugan, Bystrík ; Karfíková, Marie (advisor) ; Kohajda, Michael (referee)
This rigorosum thesis focuses on the influence of the introduction of the euro on the Czech legal system, especially with respect to financial law issues. It describes the basic legal provisions regulating the euro on the European level (regulations, directives, and statements) and the national level together with the latest decision making practice of the European Court of Justice and Supreme Court of the Czech Republic and Prague High Court in this respect. European regulations have a direct affect on the Czech Republic. However, the Czech Republic has an exemption according to clause 139 of the Treaty on the Functioning of the European Union as a member state which has not introduced euro yet, therefore some legal provisions are not applicable. The Czech Republic has some past experience with introducing a new monetary unit, as after the split-up of former Czechoslovakia in 1992 the Czech crown was introduced as Czech legal tender. The main part of the theses examines in detail the Czech financial law legal regulations that have to be changed because of the introduction of the euro. There are approximately 310 Czech acts that have to be amended accordingly. The main reasons for the amendments are the following: (i) the legal acts contain amounts in Czech crowns, which could be not automatically...
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Relations between central banks and commercial banks
Kubo, Aleš ; Bakeš, Milan (advisor) ; Karfíková, Marie (referee)
RELATIONS OF CENTRAL BANK TO TRADING BANKS Diploma paper First chapter is called The Introduction. This chapter describes the content of my diploma paper. Two basic ideas are mentioned here too: 1. Banking regulation and supervision are necessary in our system. 2. Banking regulation and supervision must be flexible and easy to check all the time. Second chapter is called The Banking System. This chapter defines what the banking system is. It consists of banking institutions and relations among these institutions. That`s why the banking system has two components - institutional component and functional component. Institutional component of banking system implies every single bank. The bank can be specified in two ways (economical and legal): 1. The bank conducts business and manipulates with money (economical). 2. The bank is an institution with banking licence (legal). Functional component of banking system comprises arrangement of all relations among banking institutions. It is proper to make differences among single stage, two stage and three stage banking systems. There are two types of two stage banking system - universal and specialized. Basic criteria of bank specialization are territory, sector, clients and offered bank products. Third chapter is called The Banking Regulation. This chapter is divided...
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