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Issues of criminal liability of legal entities
Krumlová, Monika ; Jelínek, Jiří (advisor) ; Vanduchová, Marie (referee)
Resumé Issues of Criminal Liability of Legal Entities This thesis deals with criminal liability of legal entities and with delictual liability of legal entities. Even though there is no Czech equivalent for the institution of criminal liability of legal entities, and consequently it cannot be part of Czech legal system, there have been many heated debates, conducted both by professionals, politicians and amateurs. Czech criminal law does not contain the term collective responsibility, as it is traditionally based on the individual criminal liability. It has adopted the principle societas delinquere non potest, and for this reason the introduction of criminal liability of legal entities would be perceived as massive change, change that could have profound impact on the Czech criminal law as such. The topic is controversial; it is manifested in the way the arguments pro and contra are submitted. The thesis consists of seven chapters. Basic definitions are followed by a short historical overview of delictual liability of legal entities in European continental law. Next chapter lists arguments pro and contra introduction of criminal liability of legal entities. Tendencies in international and in European continental law constitute one of the main arguments for introducing this institution into Czech legal...
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The Criminal Responsibility of Legal Entities
JINDROVÁ, Ivana
The work deals with the criminal liability of legal entities in the Czech legislation. Part of the legislation are clearly explained. It includes the definition of a legal entity, criminal offenses and sancktions that may be imposed on a legal entity. Using the comparison is here compared Czech and Austrian legislation, their similarities and differences. Data obtained from the Supreme Public Prosecutor's Office and the Ministry of Justice show the use of this concept in practice.
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Analysis of banking products designed to evaluate available corporate funds
Jančová, Lenka ; Moravec, Lukáš (advisor)
The subject of the bachelor's thesis is to analyse the products designed to evaluate the available funds in the chosen banks operating in the Czech Republic (specifically in the Československá obchodní banka, a.s., Komerční banka, a.s. a Raiffeisenbank a.s.). The goal of the thesis is to evaluate the products offered by banks, their interest rates, ranges, fees, and finally compare their advantages for clients. The first part of the thesis briefly outlines the principle of the products to evaluate the available funds. The second part is oriented on the analysis of the selected banks. The last part is an analysis of the products used for the enhancement of finances available with a specific company operating in Czech market and to design different more appropriate options.
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Cross-border cooperation of Euroregion Neisse Analysis by EGTC
Kadlecová, Barbora ; Horáček, Jiří (advisor) ; Šourek, Vladimír (referee)
Thesis in its theoretical part deals with cross-border cooperation and analyzes a new legal instrument at EU level - European Grouping of Territorial Cooperation (EGTC). The work describes the instrument, including the establishment of a legal basis. It also deals with the potential use of the EGTC, which focuses on the permanent structure for cross-border cooperation, ie. Euroregions and make a summary of the EGTC already developed within the European Union. The practical part focuses on a description of the Euroregion Neisse, who ordered the creation of a legal entity as one of the main objectives and is currently in the process of preparing the establishment of an EGTC. This section is in addition to the characteristics of the Euroregion analysis of individual steps in the creation, use specific options on the EGTC and the comparison with existing legal entities within the EU. The aim of the thesis is to analyze the EGTC and determine whether it has the potential for the development of the Euroregion Neisse.
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Tax expenditures as an instrument of fiscal policy
Král, Petr ; Vítek, Leoš (advisor) ; Jareš, Martin (referee)
This work deals with one of the areas of taxation, tax relief. The goal is an estimate of tax expenditures on selected tax relief and options for calculating. The first chapter defines the concept of tax expenditures, the types, calculation methodology and the possible effects of tax expenditures on the public purse. The second part contains an analysis of tax expenditures for tax on corporate income tax. For selected provisions were individually designed to a possible method for calculating the estimate and subsequently implemented. Finally, mention is made of upcoming reform of the tax reliefs that will most likely be accepted.
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Comparison of the enterpreneurship in the Czech Republic and Austria
Pastrňák, Martin ; Kalinová, Miluše (advisor) ; Koucká, Jiřina (referee)
This work is concerned with the comparison of the entrepreneurship in the Czech Republic and in Austria from the legal point of view. The first two chapters deal with the possibilities of carrying out business as a sole trader and the possibilities of establishing various kinds of companies, that may be established according to Czech and Austrian law. The whole work is mainly focused on legal entities. Private bodies are just mentioned in the first two chapters. The following chapters are concerned with the mostly used forms of companies (legal entities) with regard to the rights and duties of the founders and partners participating in a company. Each part is separately concerned with founding or establishing companies and with the rights of the founders respectively of the owners of each legal form of companies. In particular cases, where the companies have to establish bodies, e. g. the board of directors, the tasks and rights of these bodies are mentioned. Last but not least the practice use of the different legal forms of companies is compared. Enclosures shall depict the great variety of possibilities of carrying out business or establishing companies according to Austrian law and show the main differences between the legal entities.
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Non-governmental and Non-profit Organisation's Specifications with respect to Funding and Accounting Based on the Example of Church-based Legal Entity
Gorylová, Daniela ; Takáčová, Hana (advisor) ; Nováková, Štěpánka (referee)
Diploma thesis is focused on non-governmental and non-profit organisation's specifications. It is aimed mainly on church-based legal entity, foundations and endowment funds, civil associations, public beneficial association and universities. One chapter describes financial management of above-mentioned organisations and its specificities including planning, fundraising, operational management and evaluation. Methods of establishment, creation, cancellation, cessation and management of the organisation are described from legal point of view. In one part of the thesis I have concentrated on tax allowances within income tax, Vehicle Excise Duty, immovable property tax, capital transfer tax, gift tax and real estate-transfer tax. The following chapter focuses on accounting and its differences compared to companies. The aim of the practical part is to analyze the financial management of registered legal entity, which is estabilished by church-based legal entity -The Archdiocese Caritas Prague. The analysis focuses on content and progress of costs and revenues in period 2005 -2007.
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VÝBĚR FORMY PODNIKÁNÍ JAKO ZÁKLAD DAŇOVÉ OPTIMALIZACE
Safínová, Eva ; Láchová, Lenka (advisor) ; Weberová, Jana (referee)
Tato diplomová práce se zabývá rozdíly, které se objevují ve zdanění fyzických a právnických osob. Konkrétně zaměřuje na porovnání zdanění osoby samostatně výdělečně činné se zdaněním společnosti s ručením omezeným. Porovnávání je zaměřeno především na právní stav před a po reformě veřejných financí od 1.1.2008. Součástí práce je i analýza daňového zatížení podnikatele v letech 2004 ? 2007.
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Podnikání organizační složky zahraniční právnické osoby na území České republiky
Koldová, Hana ; Špringlová, Jaroslava (advisor) ; Malíková, Dita (referee)
Tato práce se věnuje činnosti organizačních složek zahraničních právnických osob na území České republiky. První část práce je věnována definici základních pojmů a postavení org. složky v právním řádu České republiky. V další části jsou zmíněny povinnosti, kterým musí organizační složka dostát, pokud chce na území ČR zahájit svoji ekonomickou činnost. Třetí kapitola je věnována účetním a daňovým otázkám v činnosti organizačních složek zahraničních právnických osob. Čtvrtá kapitola představuje krátké shrnutí úkonů, které musí organizační složka podstoupit v případě, že dojde k ukončení její činnosti v tuzemsku.
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