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Taxation of legal persons
Sobotová, Valéria ; Podolská, Michaela (referee) ; Svirák, Pavel (advisor)
The bachelor thesis deals with the issue of corporate income tax optimization with a focus on proposals, that can help the selected company to achieve tax savings. The thesis starts with the theoretical concepts related to the development of tax optimization proposals, followed by the characteristics of the company on which the thesis is based and finally, specific methods of optimization are presented. The result of the work is then a comparison of the tax liability before and after optimization.
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Logistic plan of selected legal entities affected by the crisis and their response to the announced crisis and emergency measures.
ŠŤÁSTKA, Jaroslav
The diploma thesis deals with the relationship between selected legal entities and their logistical planning, which could be affected by the crisis situation and related reactions to announced crisis and emergency measures. The aim of the work was to analyze the reactions of selected legal entities to the announced crisis situation, procedures and activities of selected legal entities within the framework of crisis and extraordinary measures outside and in society with the help of legal regulations, measures, decisions and logistical, or other relevant plans. The theoretical part contains the basic definition of concepts, definitions and terminology in the areas of logistics, characteristics of legal entities, legal regulations related to the Czech Republic, crisis management and the covid-19 epidemic. The practical part is devoted to a questionnaire survey, where respondents were approached as representatives of selected legal entities, who answered a set of questions regarding the relationship between legal entities and logistical planning in the context of reactions and activities within the framework of crisis and emergency measures. Furthermore, a clear information resource was created in the form of a checklist, which takes into account a set of activities connected with crisis or emergency measures. The created draft of the logistics plan complements and takes into account a comprehensive view of the issue and characterizes the selected legal entity. The diploma thesis and its content can be implemented in practice in the form of the use of one of the legal entities, or it can be used as study material for crisis management in legal entities such as trading companies.
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Podnikatelský záměr: Penzion při Biofarmě Rašovice
GRÁFOVÁ, Pavla
The bachelor's thesis deals with the creation of a business plan for the establishment of a pension for an organic farm. The work is divided into two parts: a literature re-view and an application part. The literature review defines the individual concepts of the business plan and the terms that belong to the business plan. In the application part, a business plan for a boarding house for a certain organic farm is developed. Analytical methods such as: SWOT analysis and Fuller's triangle are used here.
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Defence of a legal person in criminal proceedings and issues related to the defence
Kalousová, Simona ; Jelínek, Jiří (advisor) ; Šelleng, Dalibor (referee)
Defence of a legal person in criminal proceedings and issues related to the defence Abstract The rigorous thesis deals with the definition of problems of the procedural part of the law on criminal liability of legal persons and related problems arising from the Criminal Procedure Code. Problems related to the criminal liability of legal persons appear in the Czech legislation and in the legislation of other countries of the continental legal culture mainly due to the adoption of the institute from the Anglo-American legal culture. The Czech legal system was based on the criminal liability of natural persons only and the incorporation of the new institute thus requires a certain adaptation of the legal system. Moreover, the nature of a legal person is inherently problematic given its specific nature. The author selects the most important problems of the procedural part of the law, analyses them and assesses the suitability of the current legal regulation. Subsequently, the author compares the identified problems with foreign legislation of the countries of the continental legal system. The author considers the most significant problems of the Czech legislation to be the absolute exclusion of the institute of necessary defence for legal persons, problems related to the person of the guardian and problems...
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Selected Issues of Criminal Proceedings against a Legal Entity
Čabrádek, Josef ; Mulák, Jiří (referee)
Selected Issues of Criminal Proceedings against a Legal Entity Abstract As the name implies, this work deals with selected issues of criminal proceedings against a legal entity. In the presented work, the author aims to draw attention to some difficulties that may arise in criminal proceedings due to the typical nature of legal entities, and to the selected institute of criminal procedural law comparison of the application of principles of criminal proceedings between natural person and legal entities. In fact, the initial problem may be that the current criminal law relating to legal entities is launched briefly. Therefore, this work reflects the current special legislation governing criminal proceedings against legal entities in the sense of Act No. 418/2011 Coll., of criminal liability of legal entities and proceedings against them, applying the relationship of subsidiarity to the general legislation of criminal procedural law, namely Act No. 141/1961 Coll., of Criminal Procedure. At first, the author briefly addresses the question of whether the principles of criminal proceedings apply to criminal proceedings against a legal entity. For the purposes of further formulation of this work, the author simultaneously discusses in the first chapter the principle of equality before the law. In other parts of...
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Taxation of legal persons
Kučera, Vladimír ; Prosserová, Kateřina (referee) ; Svirák, Pavel (advisor)
The bachelor thesis deals with the optimization of the tax liability of a legal entity. First, the theoretical background needed to address the tax situation of a particular legal entity is presented, then the current state of the company is discussed, and finally, the author’s proposed methods of tax optimization are apllied, which is based on the findings of the theoretical part. The result of the work is the definition of two possible ways of tax optimization, whereas each has advangates and disadvantages.
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Tax Optimization for a Selected Subject
Dubová, Veronika ; Karasz, Jiří (referee) ; Kopřiva, Jan (advisor)
The thesis is focused on tax optimization of the selected subject. Introduction of the thesis is devoted to tax theory and regulation of corporate income taxation. The aim of the thesis is to identify possible methods of legal tax optimization in the area of income tax and then to apply these methods to the selected subject, while the main contribution of this thesis is to reduce the tax liability of the selected subject.
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Legal Acts in the Name of an Entrepreneur
Kučerová, Lenka ; Oehm, Jaroslav (advisor) ; Liška, Petr (referee)
The thesis deals with an acting on behalf of legal entity. Its aim is not to produce a comprehensive elaboration on the subject matter but to focus on judicial decisions of the higher courts with an effort to fill in gaps in legislation and to clarify dubious parts of the legal text. Chapter One is introductory and defines basic institutes used in the thesis such as management of the company, acting on behalf of legal entity and decision-making. Chapter Two examines an acting on behalf of the corporation by its corporate agent, a set manner of acting, its limitation and consequences of a concurrence of the agents. The chapter briefly mentions an acting in the name of a company before its incorporation and some aspects of powers of a proctor. Chapter Three concentrates on a representation of a legal entity with focus on a substantive representation. In its beginning, there is a brief characterization of a statutory representation and a representation under the power of attorney. Subsequently, the chapter describes individual types of representation by - a chief executive of the structural unit of the legal entity (s. 13/3 of the Commercial Code), a person authorized to certain conduct (s. 15), other person currently present in business premises (s. 16). Finally, it deals with a representation under the power...
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Foundation of criminal liability of legal entities
Gvozdek, Filip ; Jelínek, Jiří (advisor) ; Vanduchová, Marie (referee)
The chosen substantive legal issues of the criminal liability of legal entities that was incorporated into the Czech legal order by the Act No. 418/2011 Sb., Act on Criminal Liability of Legal Entities and Proceedings Against Them (hereinafter as "the Act") that came into force on January 1, 2012 are the subject matter of this thesis. The burden of international commitments and the fact that increasing criminal activities have recently been committed by legal entities led the Czech legislator to adopt the criminal liability of legal entities which represents a great milestone for the Czech criminal law. The aim of this thesis is to analyze the positive legal regulation of the criminal liability of legal entities whilst taking into consideration the strengths and weaknesses of the effective legal regulation. Especially it deals with the analysis of the particular substantive provision of the Act (except for provisions regarding the sanctioning of the legal entities) which are (not only) by the experts considered to be at least disputable. This thesis is divided into three parts. The first part is concentrated on historical elements with international aspects together with consideration of arguments for and against introduction of criminal liability of legal entities. Furthermore, the first part is...
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Defence of a legal entity during criminal proceedings
Juránková, Sandra ; Jelínek, Jiří (advisor) ; Pelc, Vladimír (referee)
In comparison to physical persons, the defense of a legal entity during criminal proceedings is substantially hindered. The primary reason for these difficulties lies in the very nature of a legal person as a legal fiction. This study aims to provide a comprehensive overview of this topic. This thesis is systematically divided into six chapters. The first and the second chapter serve as a theoretical basis. The first chapter deals with the definition of the legal entity and the current regulation of legal entity in private law. This thesis mainly focuses on the analysis of the process aspects of the Act No. 418/2011 Coll., on criminal liability of legal persons and proceedings against them (hereinafter "ZTOPO"), entered into force on January 1, 2012 in the Czech Republic. At the same time, it is not possible to leave out the substantive aspects of criminal liability of legal entities. Therefore the second chapter deals with the legislation of the criminal liability according to ZTOPO. It deals mainly with the person who is the subject of criminal liability of legal persons, examines how to characterize the criminal liability according to ZTOPO, its structure and the scope of criminal liability. The third chapter introduces persons, who are authorized to act as a legal entity during criminal...
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