|
|
Optimalization Income Tax at Natural Persons and Legal Entities
Fričová, Andrea ; Ježek, Ladislav (referee) ; Svirák, Pavel (advisor)
The Bcwork thesis deals with the problematics of acquisition and depreciation of long-term property as instruments of tax optimalization in the company ABC, s.r.o. from the viewpoint of income tax law. The analysis of the company is followed by the outline of all the possible methods of property acquisition and depreciation as well as to evaluate their impact on the tax assessment in the 2008 and of other years. Each chapter of the research part of the thesis includes the evalution of the methods presented and the suggestion of the optimal approach towards the property management, contributing to the minimalization of the company´s income taxing.
|
|
|
Simulations of the Tax Burden Development in the Real Estate Business
Matějková, Jana ; Vaňková, Lucie (referee) ; Vítková, Eva (advisor)
The thesis is focused on the simulation of the tax burden in the real estate business. The first part is devoted to the theory that describes the various taxes associated with this trade and their evolution. In the second part is simulated evolution of the tax burden and the tax burden is calculated for the year 2013 from the perspective of the seller, the buyer or tenant. This calculation is then divided according to whether the seller, buyer or lessor natural person, legal person or self-employed. At the end of the work are given further opportunities to acquire property and related taxes.
|
|
|
Trading in Agricultural Land
Machů, Michal ; Sadílek, Augustin (referee) ; Klika, Pavel (advisor)
This diploma thesis looks into farm lands and their trade. The purpose of this thesis is to access the conditions in which the business with estates is happening in our country and make schemes for different types of trades. For each type of the trade in the thesis are added comments and documents which are necessary to make a successful deal.
|
|
|
Sale of a Company from the Legal, Tax and Accouting Aspect
Rada, Michal ; Ing.Jan Kašpar (referee) ; Kocmanová, Alena (advisor)
The dissertation solves complex sale and purchase of a small farming business in period from February 2006 until June 2007. The progression including final valuation of entire selling process is for both seller and purchaser solved by the business legal issue, taxable and accounting view. Part of the dissertation is also a clarification of theoretical sale and purchase solvents of a business in Czech Republic.
|
|
|
Acquisition in (professional / public) libraries
Černohlávková, Petra ; Buřilová, Marcela (advisor) ; Stöcklová, Anna (referee)
The bachelor's thesis focused on analysis and description of acquisition work in five followed libraries specialised on art. The theoretical part of the thesis describes profiling of collection, acquisition process, financial option of the acquisition, different methods of acquisition (purchase, gift, exchange, legal deposit and other resources). It also deals with e- resources, types of special document which are typical for the professional libraries and methods of evaluating effectiveness of acquisition. The practical part monitors in each library fund profile, the acquisition process, budget and different methods of acquisition. It also deals with e-resources, types of special document which are typical for the professional libraries and methods of evaluating effectiveness of acquisition. Each chapter about the library is followed by a short summary. In conclusion of the practical part the libraries are compered to each other and it is compared with the theoretical part at the end of the whole thesis.
|
|
|
Contract of sale under business law
Švábová, Jana ; Černá, Stanislava (advisor)
The purpose of the thesis "Contract of sale under business law" is to compare changes of the contract of sale, which occurred as a result of the newly adopted Act No. 89/2012 Coll., Civil Code. The aim of this thesis is to simultaneously take into account the proposal for a European Parliament and Council Regulation on a Common European Sales Law (Common European Sales Law, CESL). The thesis also focuses on selected provisions of the purchase - especially rules governing the acquisition of ownership from unauthorized (and the related principle of good faith) under the new Civil Code. Rules governing the acquisition of ownership were significantly changed. Thesis attepmts to specify rules which are applied in the case one of the contracting parties is in the possition of a consumer. Specific features of contracting process must be taken in consideration due to the protection of consumers and or small and medium- sized enterprises. The thesis is focused on selected aspects of the contract of sale, thus the purchase of property, asset deal or liability for defects are mentioned only in passing.
|
|
|
Trading in Agricultural Land
Machů, Michal ; Sadílek, Augustin (referee) ; Klika, Pavel (advisor)
This diploma thesis looks into farm lands and their trade. The purpose of this thesis is to access the conditions in which the business with estates is happening in our country and make schemes for different types of trades. For each type of the trade in the thesis are added comments and documents which are necessary to make a successful deal.
|
|
|
Civil aspects of animal ownership
Podhajský, Jiří ; Frinta, Ondřej (advisor) ; Thöndel, Alexandr (referee)
1 Abstract The topic of this thesis is civil aspects of animal ownership. The aim of this study is to analyze the specific civil aspects of ownership of animals, for example horses, in contractual relations and tort liability as well as a brief comparison of the issue with Austrian and Slovak legislation. The focus of this work lies in the analysis of the applicability of the relevant provisions of the Civil Code or the need for specific contractual provisions in the contractual relations and further analysis of the individual types of tort liability and their relationships. The thesis consists of three main chapters further divided into subsections. The comparison with foreign legislation is contained in the final subsection of each chapter. The first chapter briefly discusses the status of the animal as an object of legal relations and the subjects of those legal relations. The second chapter deals with the most common legal relations of contracts relating to horses. Those are the commencement and ownership transfer to the horse by increment, donation and purchase and legal relations associated with commercial stabling which are custody, lease and work. The third chapter deals with damage liability caused by animal, liability from operational activity and liability for object taken into custody, taking...
|
|
|
Contract of Sale in Private Law
Chvátalová, Daniela ; Dvořák, Jan (advisor) ; Salač, Josef (referee) ; Zahradníčková, Marie (referee)
1 ABSTRACT CHVÁTALOVÁ, Daniela: Contract of Sale in Private Law. [Dissertation thesis]. Charles University. Faculty of Law; Department of Civil Law. Tutor: prof. JUDr. Jan Dvořák, CSc., Head of Department of Civil Law, Vice-Dean for the Doctoral Study Programme and Rigorosum Procedure. Level of professional qualification: Ph.D., Praha: PF UK, 2015. Key words: Civil Code No. 40/1964 Sb. Commercial Code No. 53/1991 Sb. Civil Code No. 89/2012 Sb. Principles of civil law. Purchase. Dual regulation. Precontracting negotiations. Offer and acceptance of the offer. Contract of sale. Purchase of personal property. Purchase of real property. Subject of the contract. Superficies solo cedit. Construction is a part of the land. Hardship clause. Purchase price and manner for determining the purchase price. Commercial terms and conditions. Decrease in a purchase price. Unreasonable decrease in the purchase price Laesio enormis. Price clause. Delivery of goods. Seller's delay in delivery of goods. Transfer of title. Rights in case of defective performance. Quality, quantity, type, and package. Rebus sic stantibus clause. Contractual penalty. Cancellation of a contract of sale. Sale of a plant. Advance payment and retainer. Supranational projects. Draft Common Frame of Reference (DCFR). Principles of European Contract Law...
|
|
|
Acquisition in (professional / public) libraries
Černohlávková, Petra ; Buřilová, Marcela (advisor) ; Stöcklová, Anna (referee)
The bachelor's thesis focused on analysis and description of acquisition work in five followed libraries specialised on art. The theoretical part of the thesis describes profiling of collection, acquisition process, financial option of the acquisition, different methods of acquisition (purchase, gift, exchange, legal deposit and other resources). It also deals with e- resources, types of special document which are typical for the professional libraries and methods of evaluating effectiveness of acquisition. The practical part monitors in each library fund profile, the acquisition process, budget and different methods of acquisition. It also deals with e-resources, types of special document which are typical for the professional libraries and methods of evaluating effectiveness of acquisition. Each chapter about the library is followed by a short summary. In conclusion of the practical part the libraries are compered to each other and it is compared with the theoretical part at the end of the whole thesis.
|
guest ::
