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Tax aspects of the ownership of real property and its transfer with special focus on the ownership of residental premises
Vitnerová, Narcisa ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
The thesis gives the overview of the taxes, which immediately link with the ownership of real property and dealing with property rights. It is pointed at reflection of state housing and social politics in different legal standards and at application of different legal instruments, which affect tax burden supported groups of citizens. In the first part of thesis is given the detailed characterization the subject of property rights and different ways its acquisition with the focus on acquisition, change and termination of hosing property rights. The author based on the applicable legislation and mentions legislation, effective from 1st January 2014 - The New Civil Code. Apartment as a subject of property changes its content and concept. The housing unit gets to the front and has wider content as previous term. It contents diverse set of rights and duties - possession, use, maintenance, neighborhood etc. The house is not conceived as separate thing, but as a part of co-ownership of immovable property. The new legislation introduced the concept of addition co-ownership, which contains co-ownership rights to land and immovable property, inextricably linked with the apartment unit and transferred together with the rights to apartment. Apartment may be held in several ways. The characteristics of various...
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International taxation of limited companies - a comparison between Czech Republic and Russia
Aharonyan, Elen ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
The object of this thesis is international taxation of companies. It focuses on the comparison between the Czech Republic and the Russian Federation. The first chapter focuses on the tax systems of both countries, dealing with what kind of taxes exist and what is taxed, and all this on a general level, which is crucial for further comparison that is made in final chapters of the thesis. According to the topic, the thesis gives a description and definition of the companies, what kind of companies exists in both countries and what is related legislation. It is followed by a chapter on international taxation, describing international taxation issues on a general level and explaining main definitions it deals with, without which this issue cannot be understood. It discusses how countries avoid of double taxation on an international level, and what tools exist for it. Afterwards it explains international taxation of companies and specifically provides the analysis of The double taxation treaty between the Czech Republic and Russia, also by showing examples for better understanding of this issue.
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Ownership of land and its transfer as reflected by tax legislation
Bednářová, Anna ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
The main objective of the thesis with the topic "Ownership of land and its transfer from the perspective of tax legislation" is to describe the essential forms of ownership of land and its transfers from the view of different legal branches, with respect to financial lawfrom the perspective of property taxes and with respect to civil law from the perspective of ownership and transfers of real estates. The thesis overviews tax responsibilities relating to ownership and land transfers in the Czech Republic and it also explains general notions relating to this matter. The thesis is divided into five chapters. The first chapter defines basic notions. The second chapter describes and overviews forms of transfers of real estates and the respective taxes imposed. The third chapter is the crucial one with respect to the whole thesis. In this part I deal with the individual taxes applied to the ownership and transfers of real estates. The fourth chapter describes the differences between the notions tax resident and tax non-resident and points out the discrepancies between them. Finally, the last chapter assesses the taxes mentioned in this thesis and points out the current inconveniences connected therewith and the possible solutions.
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Protection of the results of creative work from the view of theory and practice
Novotný, Petr ; Růžička, Michal (advisor) ; Dobřichovský, Tomáš (referee)
The Abstract Protection of the results of creative work from the view of theory and practice The purpose of my thesis is to analyze the protection of results of creative work, when I try to find the purpose of this protection and take a look at theoretical and practical parts of this sort of law. The thesis is composed of nine chapters, each of them dealing with an autonomous area of protection or with other actual topics. Chapter One is introductory and defines key terms used in the thesis and their systematics. Chapter Two examines with the historical evolution. The chapter consists of three parts. Each part deals with different category. First is general, second is international and third is focused at Czech evolution of legislation. Chapter Three is subdivided into nine parts and provides the main topic of inventions and patents granted to them. Chapter Four concentrates on differences between rules for patent and utility model protection. Chapter Five discuss about the marginal theme of topographies of the semiconductor products. Chapter Six summarizes the head characteristic of industrial designs. The chapter consists of eight parts. Chapter Seven concentrates on also marginal topic of improvement proposal and protection of right for plant varieties. Chapter Eight discuss about the enforcement of...
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Tax aspects of finance and operating leases
Machek, Jan ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
The present thesis analyzes the statutory regulation of leasing transactions in the Czech Republic, both from the perspective of the general legislation and from the perspective of the tax laws. Since operating and finance lease contracts are not classified under nominate (named) contracts in the Czech Civil or the Commercial Codes, the principal legal aspects of this commercial arrangement have been established largely by way of evolving judicial and business practice. The absence of the general legal regulation, particularly with respect to finance leases, has also had some important consequences for tax laws and their application. The thesis also describes the distinguishing features of finance leases compared to the general lease contracts. A thoughtful statutory regulation of leasing transactions would therefore bring about the much-needed legal certainty for all parties involved in and affected by lease contracts. The present thesis sets out both a thorough description of the current state of law with respect to lease contracts and puts forwards proposals on how to improve the enactments of law in future.
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Beneficiary proprietor in tax law
Olšarová, Marie ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
Diplomová práce: Beneficiární vlastník v daňovém právu Abstrakt v anglickém jazyce BENEFICIAL OWNER IN TAX LAW In many instances, the concept of beneficial owner can be found in tax law, enabling the taxpayers to lower the taxation of their income. Despite the fact that the term beneficial owner is not very commonly used in the Czech law, interpretation of this term is important part of the international tax law. Therefore, the purpose of my Theses is to review relevant laws (including Czech tax law, international tax law, European law, and relevant Czech and international court's decisions) to determine common characteristics of the term beneficial owner as it is used in the above mentioned fields of law. In the European law, the term beneficial owner can be found in two European directives - "Interest and royalty payments directive" and "Income savings directive". Although there are differences between the interpretation on the term beneficial owner in these European directives (based mostly on the fact that one directive is applicable to natural persons whereas the other one to legal entities), we can say that the purpose and aim of the regulation is the same. The OECD and its fiscal committee are concern with the interpretation and appropriate application of the term beneficial owner in the...
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International and national aspects of double taxation
Levý, Michal ; Novotný, Petr (advisor) ; Kohajda, Michael (referee)
The main topic of this thesis is double taxation - the issue which gets more and more important, because national economies are going to be connected and international business develops, double taxation affects these activities strongly. Double taxation is considered to be negative phenomenon not only by private sector, but even states, so we can detect efforts for elimination or even reduction of this negative phenomenon. Because double taxation is very large topic it is not possible to cover it comprehensively, this diploma thesis is reduced only to some spheres and institutions of double taxation. The thesis is composed of three main parts. Theoretical introduction to the issue of double taxation mentiones the most important terms and principles of the double taxation and constitutes the basic for the following interpretation. Meaned are methodes and means used to eliminate double taxation with the practical example of their use and their comparison. The second chapter deals with internal aspects of double taxation and focuses on the Czech and EU legislation of double taxation. Attention is also paid to the Czech future double taxation elimination legislation of income from shares in profits and from similar profits and to its' consequences. The third chapter is concerned with international...
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Highway tax and its legal regulation
Tykalová, Štěpánka ; Karfíková, Marie (advisor) ; Novotný, Petr (referee)
Topic of my thesis is "Highway tax and its legal regulation". I was brought to this topic by the fact that taxes are constantly current, very important. Through my work I wanted readers to become acquainted with the Highway tax which exists in our country. After all, each of us is an economist to a certain extent and each of us also pays part of his income to the state by means of taxes. That is why we should be interested in how the taxes are constructed and from what they are paid. The aim of my work is to introduce legal framework of the highway tax, reveal its strengths and weaknesses, highlight some key institutes, compare Czech, Slovak and German legal framework of the tax, and so to inspire to efficiency improvement of the Czech legal framework. The work is divided into five chapters. The first chapter serves as an introduction to the topic. This chapter deals with the elementary questions of the Highway tax. I focused mainly on its importance, characteristics and status in the Czech Republic. An important part is a history and overview of the amendments to the Highway Tax Act. The legal framework in the EU is also introduced in this chapter, as well as summary of legislation, international treaties and regulations of administratives bodies in our country. In the second chapter I describe...
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Legal position and activities of the Czech National Bank
Koutná, Jana ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
Legal status and activities of the Czech National Bank This thesis focuses on the legal aspects of the position of the Czech National Bank and its activities. The aim of the work is to describe the Czech National Bank as an indispensable and irreplaceable institution. Given the scope of the issue is the work written to provide an overview of the most important facts. The work is divided into an introduction and four chapters, the conclusions and list of sources. In the introduction the author justifies the choice of the topic of the thesis, sets out the basic objectives of the work and gives a brief outline description of each chapter. In the first chapter the author introduces the reader to the development of central banking in our country from the Austro - Hungarian Empire until the establishment of the independent Czech Republic. The second chapter deals with the legal status of the Czech National Bank. The author describes the Czech National Bank as a constitutional body and defines its relationship to other constitutional authorities, appointment and dismissal of members of the board, and mentions the concept of independence of the Czech National Bank. The third chapter is devoted to the question of a possible euro adoption in the Czech Republic and the Czech National Bank's relationship to...
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Nature Trail in the Klanovice Forest with Support ICT
Peterka, Štěpán ; Jančaříková, Kateřina (advisor) ; Novotný, Petr (referee)
This diploma thesis has aimed to elaborate a nature trail in the area of Klánovice Forest, which is the part of a nature park Klánovice - Čihadla in the eastern part of Prague and to complete the trail with electronic educational materials. The nature trail itself will consist of tagg stops enabling visitors to download texts and materials into their cell phones or tablets. The texts of the stops are supplemented with educational presentations, school work sheets and field work sheets. The content of the stops and related teaching materials have been prepared in accordance with systematic teaching of natural history and biology at primary schools and lower grades of grammar schools. The thesis also contains the results of a questionnaire survey of pupils' attitudes towards the use of modern technology at class; 213 questionnaires have been evaluated in total in the years 2008, 2009, 2011 and 2013. The last part of the thesis and appendices contain own texts of stops and related educational materials. In spring 2014 this trail will be realized and educational materials will become a part of the texts on the individual stops and will be available to wide public. Key words: Klánovice Forest, field trip, nature trail, electronic educational materials
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