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HARMONIZATION OF TAXATION OF CORPORATIONS IN THE EU
Skalická, Hana ; Sadovský, Zdeněk (advisor)
After accession to the European Union, tax issues acquired and are still acquiring an entirely new character. A new legal environment is forming both in the Czech Republic and in the European Union. Until now, only indirect taxes have been harmonised, with direct taxes having remained in the domain of each member state. However, we are now feeling pressure to harmonise this area as well. Cases concerning value added tax belong to those that are now most often being resolved in front of the European Court of Justice in Luxembourg. Cases regarding direct taxes are also becoming increasingly important. Will direct taxes be harmonized to the same extent as indirect taxes have? When potential investor is considering his investment into a company, he needs to match comparable figures. Definitely, one of the most important criterions is the amount of profit after taxation followed by payout of dividends. If there are different ways of taxation of corporations in various EU Member States, then there would be no possibility to compare corporations placed in various EU Member States objectively. Therefore, the aim of this thesis is, based on the research in the whole EU regarding taxation of corporations, to suggest a method how to harmonize taxation of corporations, which now prevents companies from trading in a single EU market, and also to minimize corporation’s costs of fulfilment of tax administration requirements of each Member State. This aim has been achieved through the following partial aims: .. An analysis of taxation of corporations in each of all 27 EU Member States, .. An analysis of proposals of the European Commission regarding harmonisation of taxation of companies, .. Suggestion of own method of harmonization of taxation of corporations in the EU. In conclusion, there are emphasized the contributions of this thesis to the science, to the practice and to education.
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Cultural landscape
Plachký, Tomáš ; Kotzmannová,, Alena (referee) ; Rathouský, Luděk (advisor)
The thesis deals with current cultural landscape and reflection of individual social topics in Europe. The installation consists of three objects that solve the individual theme, using material experiments. Their reactions shift these topics further to certain associations.
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European companies - process of establishment and their place in the economy of the EU member states
Galasovský, Petr
This bachelor thesis focuses on process of establishment of the European Companies and their impact on the economy of the EU Member States. The thesis is divided to two parts. First part describes the genesis of the idea of the European Company, their legal ascpects and the process of their establishment. The second part analyse the position of these companies on the European market. The end of the thesis contains the evaluation of the market analysis and the prediction of future development.
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Založení a vznik evropské akciové společnosti
Chepurina, Kseniya
The bachelor thesis is dealing with the issues of a European Company and is focused primarily on explanation of the complex process of establishment of this type of company. A business in form of a European Company among other things requires the existence of transnational element which is one of the reasons why this type of company is impossible to establish simply from scratch. The thesis contains a detailed analysis of all possible ways of setting up a European company and characteristics of the regulatory features. It also includes a description of the possible benefits and risks arising from the establishment as well as an analysis of current statistical data connected with the topic. The part of the thesis which describes the procedure of company foundation step by step further provides the potential founders of a European Company with relevant practical recommendations and advices.
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Relocation of the Registered Office of a Company with a Focus on the Relocation of the Head Office of a European Company
Maršíčková, Linda ; Brodec, Jan (advisor) ; Dobiáš, Petr (referee)
Main purpose of this thesis is an assessment of the possibility of companies to transfer their seat from several points of view. It is distinguished between situations of companies with regard to the relocation of head office contrary to the relocation of registered office. At first, the migration issue is analyzed in general, then from the perspective of EU law. Due to insufficiently resolved scope of the freedom of establishment, especially with respect to the transfer of registered office, the thesis focuses on the European Company. For the time being, it can be considered as the most advanced result of the common effort of EU member states to achieve a supranational company form. It was not a random choice to dedicate part of this thesis to the European Company since the possibility to move its registered office freely across the EU is one of the main attributes granted to the European Company form. The analysis of relocation process, including consideration of potential difficulties results in comparison with actual opportunities of "national"companies in this respect. With regard to the structure of thesis it is divided into four parts and a separate conlusion. First part deals with the matter of the EU common market, with an emphasis on each of four freedoms. Especially the primary and...
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Cultural landscape
Plachký, Tomáš ; Kotzmannová,, Alena (referee) ; Rathouský, Luděk (advisor)
The thesis deals with current cultural landscape and reflection of individual social topics in Europe. The installation consists of three objects that solve the individual theme, using material experiments. Their reactions shift these topics further to certain associations.
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Organization of a European Company with a Monistic Type of Management
Věžníková, Petra ; Čech, Petr (advisor) ; Štenglová, Ivanka (referee)
The diploma thesis deals with a one-tier (monistic) board structure of a European company (Societas Europaea) which has its registered seat in the Czech Republic. The governance of a European company is largely dependent on the national legislation, which has been in the Czech Republic significantly amended by a substantial recodification of private law. The thesis focuses on some of the interpretative difficulties that the new legislation has brought to the regulation of the monistic European Company, and presents some possible solutions thereto. In addition the statistical overview over the current state of European companies within Europe is included and commented upon. Powered by TCPDF (www.tcpdf.org)
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Relocation of the Registered Office of a Company with a Focus on the Relocation of the Head Office of a European Company
Maršíčková, Linda ; Brodec, Jan (advisor) ; Dobiáš, Petr (referee)
Main purpose of this thesis is an assessment of the possibility of companies to transfer their seat from several points of view. It is distinguished between situations of companies with regard to the relocation of head office contrary to the relocation of registered office. At first, the migration issue is analyzed in general, then from the perspective of EU law. Due to insufficiently resolved scope of the freedom of establishment, especially with respect to the transfer of registered office, the thesis focuses on the European Company. For the time being, it can be considered as the most advanced result of the common effort of EU member states to achieve a supranational company form. It was not a random choice to dedicate part of this thesis to the European Company since the possibility to move its registered office freely across the EU is one of the main attributes granted to the European Company form. The analysis of relocation process, including consideration of potential difficulties results in comparison with actual opportunities of "national"companies in this respect. With regard to the structure of thesis it is divided into four parts and a separate conlusion. First part deals with the matter of the EU common market, with an emphasis on each of four freedoms. Especially the primary and...
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