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Special forms of taxation and levy on energy companies in the European Union
Šipoš, Tomáš ; Marková, Hana (referee)
The topic of the dissertation is special forms of taxation and tax burden of energy companies in the EU. Under the influence of rising wholesale energy prices, more and more Member States are adopting special forms of tax for energy companies in order to tax the so-called extraordinary income of energy companies. I consider the chosen topic of the dissertation to be actual, especially in the spectrum of current developments in social realities in the EU. Energy is a sector of the national economy that is subject to strict legal regulations, especially in pricing. In addition, energy is a very investment-intensive sector. I consider the focus on special forms of taxation and mutual comparison of these tax policy institutes to be beneficial for de lege ferenda legislation. The main goal of the presented dissertation is to evaluate the existing forms of special taxes and levies for energy companies in the EU. Internally, the dissertation is divided into chapters. The dissertation contains three tables and two graphs. The first chapter deals with the definition of the aim of the dissertation and the definition of the work methodology and the applied research method. The second chapter is devoted to the elaboration of the theoretical basis for understanding the issue of special forms of taxation of...
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Special forms of taxation and levy on energy companies in the EU
Šipoš, Tomáš ; Karfíková, Marie (advisor) ; Marková, Hana (referee) ; Trubač, Ondřej (referee)
Special forms of taxation and levy on energy companies in the EU Abstract The topic of the dissertation is special forms of taxation and tax burden of energy companies in the EU. Under the influence of rising wholesale energy prices, more and more Member States are adopting special forms of tax for energy companies in order to tax the so-called extraordinary income of energy companies. I consider the chosen topic of the dissertation to be actual, especially in the spectrum of current developments in social realities in the EU. Energy is a sector of the national economy that is subject to strict legal regulations, especially in pricing. In addition, energy is a very investment-intensive sector. I consider the focus on special forms of taxation and mutual comparison of these tax policy institutes to be beneficial for de lege ferenda legislation. The main goal of the presented dissertation is to evaluate the existing forms of special taxes and levies for energy companies in the EU. Internally, the dissertation is divided into chapters. The dissertation contains three tables and two graphs. The first chapter deals with the definition of the aim of the dissertation and the definition of the work methodology and the applied research method. The second chapter is devoted to the elaboration of the theoretical basis...
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Position of offshore companies in financial law
Zaripov, Sergey ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
Role of Offshore Companies in Financial Law - Abstract The aim of the thesis is to focus on the issue of the offshore companies which play an important role in international financial law, especially with regard to today's globalization. The thesis is systematically divided, while the introductory chapters deal with the definition of offshore and on-shore companies. It also provides the types of offshore companies and their most common uses along with the reasons for operating in offshore areas. The fourth and fifth chapters deal with the issue of double taxation treaties, including the methods contained therein, together with an analysis of the Multilateral Convention for the Suppression of Tax Cuts and Profits Shifting, abbreviated to MLI, and international tax planning which is one of the motives for company formation in offshore areas. The sixth chapter and the following chapters seek to define the concept of resident and non-resident companies, including the difference in the establishment of the company in the Czech Republic and in the territory of Guernsey together with the possibility of cooperation of two or more entities in the offshore territory within the so-called partnerships. Given the fact that part of the thesis deals with the impact of offshore companies on the global and domestic economy,...
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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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Banking transactions
Kolařík, Jakub ; Kotáb, Petr (advisor) ; Kohajda, Michael (referee)
Englishsummary Banking The main goal of my thesis,,Banking"is to explain the meaningof this word and how are the legal relations,which resultsfrom interactionsbetweencommercial banksandclientswithin thetermbanking,regulatedin the Czechlegalorder. However,I didn't dealwith all the kinds of bankingin the thesis,but I focused on the two main categoriesof banking,which aregenerallyusedby ordinarypeoplethe most.Thesetwo categoriesarethedepositbankingandthe creditbanking. This thesisis divided into five chapters.The first chapteris relatedto the term bank andits legal definition,becausebanksareusuallytypical andthe main subjectsof bankinglegalrelations. The second chapter concernsa definition of banking, explains this term and severalpossibilitieshow to divide banking into severalcategoriesdependingon the different aspectsareincluded there. In the third chapterof my thesis,I focusedon the first main categoryof banking, which is depositbanking.The bank is in the role of the debtorin relationto its client. The first option,how bankscan acquiremoneyfrom the clients,is the form of savings on currentaccountsor savingaccounts.The secondpossibility for the bank is to issue bank securities.The examplesof the bank securitiesarebank bondsor depositbill of exchange. The fourth chapteris focusedon the secondmain categoryof...
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Collective Investment and its Development Trends in Selected EU Countries
Kettner, Karel ; Karfíková, Marie (advisor) ; Kohajda, Michael (referee) ; Dřevínek, Karel (referee)
Collective Investment and its Development Trends in Selected EU Countries Collective investment is a subject of research in the theory of financial law and the economic practice as well. Currently, collective investment concentrates a huge amount of capital in the global economy which is subsequently invested to various investment titles thus contributing significantly to the growth of the world economy. The fund industry is an attractive way for individuals and corporations to invest their available capital. The main objective of the present dissertation is to evaluate the institution of collective investment through the prism of the financial law and to indicate its development trends in selected EU countries. Focusing on the financial and legal aspect of the collective investment is intended to help clarify the financial and legal framework for the regulation in this sector of the financial market and, in particular, to highlight the changes in that framework. Geographically, the collective investment in Germany, the Czech Republic, Hungary and Slovakia is the subject of the study. The choice of countries is determined by my desire to depict the distinct and similar features of collective investment in Central Europe (the Czech Republic, Hungary and Slovakia) and at the same time to compare the...
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Legal aspects of university funding
Krásna, Slávka ; Marková, Hana (advisor) ; Boháč, Radim (referee) ; Miroslav, Štrkolec (referee)
Legal aspects of university funding Abstract The topic of the dissertation is the legal aspects of universities funding in selected European countries, but especially the countries of the European Union. The choice of the topic of the dissertation resulted from my interest in this specific issue, which is an integral part of financial law and financial science as an important branch of law as a scientific discipline. I set the goals of the dissertation in accordance with the theoretical-empirical- application character of the dissertation. The main goal of the dissertation is to analyze in detail the legal aspects of funding terciar education institutions in the countries of the European Union and other European countries, while I will also state the necessary connections in the context of the topic, which also applies to private universities. I will elaborate the issue of legal aspects of university financing, especially in the Czech Republic, the Slovak Republic, Hungary and the Republic of Poland. Of course, we will work on the topic in terms of specifics in other European countries with emphasis on university funding from all existing, possible and potential resources. In the empirical parts of the dissertation I will look for answers to the questions, what is the scope of other possibilities of legal...
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Banking transactions
Kolařík, Jakub ; Kotáb, Petr (advisor) ; Kohajda, Michael (referee)
Englishsummary Banking The main goal of my thesis,,Banking"is to explain the meaningof this word and how are the legal relations,which resultsfrom interactionsbetweencommercial banksandclientswithin thetermbanking,regulatedin the Czechlegalorder. However,I didn't dealwith all the kinds of bankingin the thesis,but I focused on the two main categoriesof banking,which aregenerallyusedby ordinarypeoplethe most.Thesetwo categoriesarethedepositbankingandthe creditbanking. This thesisis divided into five chapters.The first chapteris relatedto the term bank andits legal definition,becausebanksareusuallytypical andthe main subjectsof bankinglegalrelations. The second chapter concernsa definition of banking, explains this term and severalpossibilitieshow to divide banking into severalcategoriesdependingon the different aspectsareincluded there. In the third chapterof my thesis,I focusedon the first main categoryof banking, which is depositbanking.The bank is in the role of the debtorin relationto its client. The first option,how bankscan acquiremoneyfrom the clients,is the form of savings on currentaccountsor savingaccounts.The secondpossibility for the bank is to issue bank securities.The examplesof the bank securitiesarebank bondsor depositbill of exchange. The fourth chapteris focusedon the secondmain categoryof...
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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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THE LAW REGIME IN BONDED WAREHOUSE
UHRÍN, Róbert
The point of the book is to provide characteristics of present customs warehouses in Czech Republic, their types, the conditions and the proceedings during establishments and during their operation times. Point out mutual relations of involved people and by using practical examples show the financial outcome of using a customs warehouses under an effective legislature.
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