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Payment System and Role of the Financial Arbitrator
Kovář, Michal ; Vondráčková, Pavlína (advisor) ; Vybíral, Roman (referee)
61 Abstract The Financial Arbitrator was established on the basis of European legislation to handle consumer's disputes on the financial market fast, efficiently and free. This thesis mainly focuses on its role in payment system sector with regards to new Act on payments and was divided into three main chapters. The chapter one aims at the development of legal regulations in last fifteen years in the Czech republic and explores grounds of separation from the Czech National Bank to establish the independent institution. Handling disputes may even result into achieving an amicable settlement, albeit its natural character does not meet the requirements of Administrative Code resulting as more informal resolution. The range of clients solely entitled to submit a claim was in recent years strictly restricted to consumers although competencies of Financial Arbitrator were extended. The author also analyses rules of the proceedings and educational activities of the Financial Arbitrator to lift financial awareness of consumers. The chapter two describes individual financial services and persons authorized to provide payment services in order to specify competencies of Financial Arbitrator since the law authorizes the Financial Arbitrator to decide disputes between the consumer and payments service provider arisen...
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Compulsory Contractual Insurance
Tobiáš, Jan ; Vybíral, Roman (advisor) ; Karfíková, Marie (referee)
Compulsory Contractual Insurance Abstract The subject of this diploma thesis is legal regulation of compulsory contractual insurance in the Czech legislation with a focus on its general regulation in civil law. The special regulation of compulsory liability insurance for lawyers, health service providers and the insurance of a guarantee in case of bankruptcy of the travel agency is also called for. The methods of description, analysis and, to a lesser extent, comparisons are used to fulfil the objectives of this work. The first chapter deals with the concept of compulsory contractual insurance. It includes a historical excursion. The largest part of the chapter describes the types of compulsory insurance and their distinction from voluntary and statutory insurance. The conclusion of this section is a preview of the legislation on compulsory contractual insurance in selected countries. The second chapter focuses on the description and analysis of the current legislation on compulsory insurance. At the beginning of the chapter, a description of the general regulation of the insurance contract, its subjects and form are made. The largest part of the chapter is devoted to the analysis of provisions that represent the general basis for compulsory contractual insurance. Introduced are partial changes made by the...
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Insurance Agent
Hudačová, Monika ; Karfíková, Marie (advisor) ; Vybíral, Roman (referee)
1 Insurance Agent Abstract The topic of this thesis is the insurance agent, as one of the types of insurance intermediaries pursuant to Act No. 38/2004 Coll., On Insurance Intermediaries and Independent Claims Loss Adjusters. Insurance mediation is a relatively current issue, which is presently under discussion, especially regarding to the Insurance Distribution Directive (IDD) and its implementation into Czech law. In this work the existing legislation is not only described, but also my professional experience with the examined issues is applied and provided commentary where relevant. The thesis is divided into nine chapters, including the introduction and the conclusion. The introduction is followed by historical development of legal regulations, both in Czech Republic and within the European Union. Then the thesis is focused on the insurance agent itself, first by defining him and the conditions for being registered as an insurance intermediary. Subsequently specific conditions of the insurance agent's activity are dealt with, having a special focus on the obligation of the insurance agent to act with professional care. As the insurance agent's activity does not exist in isolation, but is regulated by other laws, several of them are mentioned. These are primarily the issues of personal data protection,...
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Permanent Establishment from the Perspective of Judicature of the European Court of Justice
Svoboda, Václav ; Novotný, Petr (advisor) ; Vybíral, Roman (referee)
106 Permanent Establishment from the Perspective of Judicature of the European Court of JusticeAbstract This thesis treats rulings of the EUCJ in the area of direct taxation. It describes the substance of the term permanent establishment as described in documents of the OECD, because the permanent establishment is mainly not regulated by the EU legal provisions regardless whether primary or secondary. Further, the thesis deals with EU jurisdiction within the scope of direct taxation and scrutinizes fundamental principles, based on which the EU deduces its jurisdiction, even though the jurisdiction should remain in the hands of the member states. Subsequently, the thesis pays attention to the EUCJ as an institution, it describes important principles governing the procedures before the EUCJ and impact of activity of this institution as negative legislator. In this regard, it is not the aim of this thesis to describe the institutionary footing of this organ. The thesis treats mainly the procedural activity, origin of its jurisdiction in the area of direct taxation and practical problem connected with th e activity of the EUCJ. Finally, it outlines the most important issues ensuing from the EUCJ decision- making. As next, the text deals with the structure of an EUCJ decision. The purpose of this is to make...
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Online provision of insurance services
Kult, Alexander ; Vybíral, Roman (advisor) ; Karfíková, Marie (referee)
Online provision of insurance services Abstract This rigorosum thesis on providing online insurance services is aimed at providing a comprehensive analysis of legal regulation applicable to the online sales of non-life insurance in the field of EU law, with a focus on consumers. The aim of this thesis is to find a solution how to offer and sell insurance in accordance with all applicable legal regulations together with proper scope of information provided to the customer. The thesis is based on assessment of interconnection of three factors - insurance as a regulated financial service, internet as a cross-border medium and protection of a weaker party of the contractual relationship. The answers are sought mainly in interpretation of several EU legislation - in particular regulations No. 593/2008/EC (Rome I), No. 1215/2012/EU of the European Parliament and of the Council (Brussels I bis) and Directives 2009/138/EC (Solvency II), 2016/97/EU (IDD), 2000/31/EC (ECD) and 2002/65/EC (on the marketing of consumer financial services at a distance). The methodology of this thesis consists in the critical analysis of relevant legal regulations and comparison of their requirements with each other in order to find functional conclusions for practice - it is also supplemented by empirical elements. The first part...
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Fundamental rights in tax case law of the Constitutional Court
Osborne, Alice ; Vybíral, Roman (advisor) ; Boháč, Radim (referee)
Fundamental rights in tax case law of the Constitutional Court Abstract The thesis deals with the case law of the Czech Constitutional Court where the reason for the judicial review was a claimed infringement of a fundamental right or legal principle. The first part gives a brief description of the background, defining the theoretical and constitutional basis for judicial review of tax regulations and decisions, the relevant fundamental rights, and the methods and standards of review applied by the Constitutional Court, in general and tax case law. The core of the thesis is then an analysis of selected tax cases and Constitutional Court decisions. For each case there is a brief background outlining the circumstances under which a particular law was passed, followed by the analysis itself, and finally a summary of each case in terms of the rights or principles claimed / found to have been infringed and the methods and standards of review applied by the Constitutional Court. The results of the analyses are then summarised and compared against the general points of reference; then common elements of the cases and decisions are identified. The conclusion of the thesis is that in the cases analysed, the legal regulation in question had not been carefully enough examined from the perspective of its impact on...
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Regulation of consumer credit
Janeček, Miroslav ; Kohajda, Michael (advisor) ; Vybíral, Roman (referee)
Regulation of consumer credit Abstract (English) Consumer credit is a legal institute and an economic instrument that allows consumer to pay funds that he does not currently have, when purchasing goods or services. Its importance is significant in the consumer society, so its provision and distribution must be regulated. Paragraph 2 of the current Consumer Credit Act No. 257/2016 Coll. defines consumer credit as a deferred payment, a cash loan, credit or similar financial service provided or intermediated to the consumer. The subject of this rigorous work is the analysis of the current regulation of consumer credit in relation to the adoption of the new Act No. 257/2016 Coll., On Consumer Credit, which implements the Directive 2014/17/EU of the European Parliament and of the Council of 4 February 2014 on credit agreements for consumers relating to residential immovable property. The legislator decided to consolidate the regulation of consumer credit into one rule, so the new act also implements the Directive 2008/48/EC of the European Parliament and of the Council of 23 April 2008 on credit agreements for consumers. The new act thus represents a complex regulation covering both the provision and intermediation of consumer credit and the rights and obligations arising from mortgage credit agreement and...
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Czech Insurers' Bureau and its activities
Murínová, Drahomíra ; Vybíral, Roman (advisor) ; Karfíková, Marie (referee)
The aim of the thesis is to introduce the Czech Insurers' Bureau an institution established by law. The goal is to describe the Czech Insurers' Bureau in its entirety, in the context of EU law, as well as in subsequent national laws. First chapter of the thesis covers the creation and history of the Czech Insurers' Bureau, general legal regulation of the Czech Insurers' Bureau, questions of membership, organizational structure, questions of information duties and the supervision of its activities. The main emphasis is placed on description and analysis of all activities that the Czech Insurers' Bureau performs on the basis of the law. The second chapter deals with this goal. Particular attention is paid to management of the Guarantee Fund as the most important activity of the Czech Insurers' Bureau, which is described in detail in two separate chapters. The first focuses mainly on all the incomes of the Guarantee Fund. It is concentrated inparticular on the issue of the penalty payment for the operation of a vehicle without motor third party liability insurance, its history, all the problems that legislation has had in the past and description and evaluation of the new legislation, which is currently accepted again in the amended version, however it has not yet come into effect. The de lege ferenda...
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Individual income taxation in selected European Union countries
Borecká, Sabina ; Karfíková, Marie (advisor) ; Vybíral, Roman (referee)
87 Abstract Individual income taxation in selected European Union countries This thesis explores income tax of private individuals in the Czech Republic and draws comparison with tax laws of two other European Union member countries: Federal Republic of Germany and Hungary. German government has managed to operate with balanced budget for several consecutive years, suggesting their tax system is well adjusted. Hungary was chosen for its geographical and demographical similarity to the Czech Republic as well as shared parallels in the history of both countries. Additionally, between the years 2010 and 2013, Hungarian tax system used super-gross income as tax base, which matches the current (2017) Czech tax system. Besides introduction and conclusion, the thesis comprises of six chapters and is structured as follows: Introductory parts aim review theoretical background regarding taxes in general including definitions, development in historical context, functions and individual tax elements. After that comes a breakdown of direct tax treatment at the international level, both in the context of European Union and international treaties. Thesis then follows with analysis of specific treatments of income tax of private individuals. The final section compares tax systems of the three countries and uses the...
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Status of professional sportsmen and referees from the perspective of personal income tax
Šleglová, Kateřina ; Vybíral, Roman (advisor) ; Karfíková, Marie (referee)
The thesis deals with the issue of legal status of professional sportsmen performing collective sports and professional referees active in collective sports from the perspective of personal income tax. This issue is now vividly discussed in relation with a recent judgment of the Supreme Administrative Court from 17th July 2017, case no. 6 Afs 278/2016. The objective of this thesis is to analyse the potential status of a professional sportsman and a referee and subsequently, depending on this status, analyse opportunities of taxation of their incomes according to the relevant national legislation and the Supreme Administrative Court's case law. The key question is whether the sportsman and referee should be regarded as an employee in accordance with the Income Tax Act or as a self - employed person. Partial objective of the thesis is to assess whether current practice in the Czech Republic corresponds with the legislation or as the case may be suggest an acceptable solution which would reflect the needs of professional sport with respect to the current circumstances in the Czech sports. The first and the second chapter present the theoretical part of the thesis, which describes the key concepts and specify the subject of the thesis. This part is followed by the analytical section which consists of...
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