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Ownership of land and its transfer with respect to tax legislation
Šaštinský, Petr ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
- 79 - OWNERSHIP AND TRANSFERS OF ESTATE IN TERM OF TAX LAW The subject matter of this graduation thesis is the ownership and transfers of estate in term of tax law. I would like to remark preliminary, that I did not deal only with separate estate in this thesis, but rather real estate as such. The main reason for choosing this subject matter is definitely its interesting character and constantly developing legal regulations of these questions. The choice of this subject matter makes me possible to involve two various branches of law, financial law in term of property tax and civil law in term of the ownership and transfers of real estate. With regard to high frequency of changes and the continual enactment of amendments of corresponding legislation, this thesis is elaborated in compliance with legal form valid in the half period of taxation of the year 2008. The whole thesis is divided into seven chapters. The first chapter deals with real estate and its related terms, such as an estate, building, building structure, flats and non- residential premises. Another chapter offers the insight into the questions of the right of ownership and joint ownership and its acquisition and possible difficulties. It also gives the insight into the area and functioning of real estate register and principles which this...
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International and domestic aspects of double taxation
Murgáčová, Miroslava ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
International and local aspects of double taxation Abstract The purpose of my thesis is to analyze international double taxation taking into account both local legislation and international aspects. Double taxation is the situation, where the same income (or capital) is subject to the same tax more than once. Mostly, the international double taxation appears when the state of the source of income implies taxes on the income of the non-residents and the state of residence of the income receiver subject the same income to taxation based on the residency of the taxpayer. Since this is inequitable, many nations make bilateral double taxation agreements with each other. In some cases, the tax is paid in the country of residence and is at the same time exempt in the country in which it arises directly based on the provisions of double taxation agreement. In the remaining cases, the country where the gain arises implies taxation at source and the taxpayer receives a compensating foreign tax credit/foreign taxation exemption in the country of residence to reflect the fact that tax has already been paid. The thesis is divided into seventeen chapters that could be divided into five main parts. The first part is aimed at the description of basic terms used in international taxation and basic principles of the system...
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Supervision in the banking industry
Košař, Martin ; Vondráčková, Pavlína (advisor) ; Vybíral, Roman (referee)
The aim of the thesis on Supervision in banking industry is to define the nature of banking regulation and banking supervision, including the rationale for their existence and the analysis of their goals. Another task of this work is to explain the ways of functioning of the basic components of banking regulation and supervision encountered in countries with market economies. The work also highlights the different perspectives, as well as some shortcomings of selected issues and outlines possible solutions. Finally, the aim of the thesis is to critically evaluate selected arguments for and against implementation of the European concept of the Single Supervisory Mechanism, including the assessment of the appropriateness of the Banking Union as a whole. The work is divided into three main parts. The first part is theoretical in nature and focuses on fundamental bases of banking regulation and supervision, with emphasis on their nature, reasons, objectives and possibilities of institutional arrangements. The chapter is supplemented with a discussion of selected regulatory and supervisory authorities which operate internationally. The second part deal with the basic components of the system of bank regulation and supervision which are entry into banking sector, basic rules of banking activities,...
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Supervision in banking industry
Šmída, David ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
Supervision in banking industry The purpose of my thesis is to analyse a role and competences of the new architecture of european financial supervision in the context of achieving effective banking supervision. The thesis is composed of five parts - introduction, three main chapters and conclusion . Chapter one deals with banking as a type of business and its importance for society. Then it defines the term bank from economic and legal view, and finally it describes the position of banking in EU and the present trends in banking business. Chapter two deals with banking supervision in general view. It is divided into two parts. Part one defines terms regulation and supervision and the difference between. Then part one deals with specification of basic reasons of banking supervision, basic areas of supervision and the main goals of supervision. Part two is defining the criteria of effective banking supervision in the context of basic goals of supervision as defined in part one of chapter two. Chapter in its beginning describes relevant parts of Larosiere report. Rest of the chapter analyses European system of financial supervision in the context of effective banking criteria and is divided into four main parts. Part one analyses parts of European system of financial supervision and relations between...
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Legal regulation of the position of members of business companies and taxation of their income
Zigáčková, Kateřina ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
The thesis is defining individual income of partners of business companies subject to tax of personal income eventually to other deductions and providing comprehensive overview of these mandatory deductions according to legal regulations valid for year 2010 including some changes which which will take effect from 1st of January. The subject of my thesis is taxation of partners income - tax residents and non-residents to whom derive incomes from business company which is situated in Czech Republic. The thesis is divided into five chapters. In the first chapter is explained position of individual partners depending on the type of company. In partnerships i.e. co-partnerships, limited partnership and European economic interest grouping, the partners usually participate in business enterprise by their own activities. In capital companies i.e. limited liability companies, joint-stock companies and european companies, the partners are participating through their own property values. In the second chapter is briefly described the tax structure of individual income and its basic elements. The third chapter is description of definition individual incomes of partners and taxation of them. Because of miscellaneous kinds of incomes are used miscellaneous kinds of taxation. It is mainly focused on taxation of...
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Legal aspects of the protection of investments in the Czech Republic
Kašková, Katarína ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
70 RESUMÉ Legal Aspects of the Protection of Investments in the Czech Republic. The most important and also the most dynamic branch of the International as well as the Financial Law these days is considered protection and support of the international investments. The international protection of investments is based on the treaty basis, which eventually evokes in the effect that every single state takes over the obligations related to the international investment among each other, with the aim of securing most positive investments conditions for their own private investors situated in the foreign states. Due to the fact, that there has not been found an universal multilateral treaty in the sphere of the Investments Law, which could uniformly regulate this kind of questions, the gist of the legal regulation of protection and support of the international investments is based on the bilateral investments treaties. The whole process of conclusion of the bilateral investments treaties was started in the sixties and the seventies and continues fluently since today. In the nineties, the Czech Republic as many others states depended on the inflow of foreign capital into the country for purposes of the recovery and development takeoff of its economy. Therefore, the Czech Republic followed others states in conclusion...
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International and domestic aspects of double taxation
Ferková, Marianna ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
This diploma thesis deals with different aspects of international and domestic double taxation. Within international double taxation short treatise about national legislation related to double taxation is followed by the longer part dedicated on the tax conventions on income and capital which are the most effective instrument in the field of double taxation elimination. Then the negotiation process and their place in czech domestic legislation is described. One part focuses on the role played by European union in direct tax adjustment. Part about residence determinig (both individuals and companies) in case of existence of the tax convention and in case of its absence follows. Unilateral, multilateral and bilateral measures especially are desribed. As the example to illustrate the impact of different methods used to eliminate double taxation on tax is given practical calculation. Double taxation elimination procedure is explained on the concrete kind of income (dividends) at the end of the international double taxation charter. Within domestic double taxation its causes and kinds are desribed. Finally, last part looks at current and forthcoming czech legislation related to economical domestic double taxation.
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The legal status and activities of the Czech National Bank
Prokop, Tomáš ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
Legal status and content of activities of Czech national bank This thesis deals with legal issues of Czech National Bank. The aim of this work is the analysis of the basic institutes, the most important and the most controversial statutory provisions and also to introduce the most important activities of the central bank to the reader and explaining him why are these activities needed and what is their function in the system. Due to limited range of this thesis the author took considerable volume of this topic in account, that's why some chapters aim merely the most important information to explain the issue correctly and to help the reader to understand the contexts. This work is divided to seven chapters (including the Inroduction) and to the Conclusion, list of used shortuts, literature and attachments. In the Introduction the author acquaints the reader with reason, why has he choosen right this issue as the topic of his thesis and lays out the targets to be accomplished by his work. In the second chapter is the reader acquainted with the historical development of central banking on the territory of present Czech Republic - since the Austro-Hungarian monarchy to the evolution of current Czech National Bank. In the conclusion of this chapter the author analysis the possibilities of the immediate future...
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