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Legal and tax aspects of financing ČEZ Basketball Nymburk, a.s.
Calta, David ; Ruda, Tomáš (advisor) ; Lukavský, Martin (referee)
Title: Legal and tax aspects of financing ČEZ Basketball Nymburk, JSC Objectives: The main objective of this thesis is to delineate the form of financing sports bussiness company in Czech republic, its legal definition and tax liability. A partial objective is to evaluate the economic situation of the Basketball Nymburk, JSC in terms of revenues and costs, which will lead to determine the economic result. This information will serve to estimate potential tax obligations. Another partial objective is to depict the impact of legislative and tax aspects on the economic situation. Methods: A classification analysis and a method of induction were used in this thesis. Analysis was used to obtain the necessary information from the law. The induction method was used to define the financing of Basketball Nymburk with respect to legal and tax obligations and also depict their impact on the economic situation of the sports organization. Results: Analysis has shown that company hasn't prospered in recent years. In 2013 the economic loss was 2 154 thousand Czech crowns and in 2014 there was another economic loss of 6 700 thousand Czech crowns. It was found out, that the company, in past three years, paid taxes only in 2013, despite its negative economic result. The reason is tax deductible expenses. It was also...
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Selected institutions of inheritance law under the new Civil Code
Olenič, Josef ; Šustek, Petr (advisor) ; Hendrychová, Michaela (referee)
The purpose of my thesis is to analyse the selected institutes of inheritance law. Since the New civil code has altered, or revived some of the institutes, my thesis looks at those changes, analyses them, compares them with German and Austrian civil codes and when appropriate gives my own opinion on the changes. The thesis composes of introduction, five chapters, each one of them dealing with different aspects of inheritance law and conclusion. Chapter one gives us general insight into inheritance law. Parts as follows are - General characteristics of inheritance law, basic principles and position in the New civil code, Selected changes in civil law terminology, which are used in the following chapters. Chapter two focuses on the basic institute of inheritance law, the Testament. The following parts focus on specific parts of this institute. Namely as follows - General insight into Testament, Persons that make it, The way how to make it, How to cancel it, Regular forms, Irregular forms, The division of assets, Compulsory shares, Disinheritance and Orders in testament. Chapter three focuses on Contract of inheritance as institute that is combined with parts of inheritance and contractual law. The parts as follows are - General insight, Persons that make it, Forms in which it is made, Basic...
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Invalidity in Civil Law
Langhans, Martin ; Dvořák, Jan (advisor) ; Elischer, David (referee)
The thesis is dealing with the notion of invalidity as a juridical institute of civil code. It is expounding the types of invalidity, their common features and differences between them. Particular reasons of invalidity are being examined in detail. The thesis is focused mainly on comparing the legal regulations of the current and the new Czech Civil code.
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Damages in cases of bodily injury
Piptová, Martina ; Šustek, Petr (advisor) ; Salač, Josef (referee)
in English The final thesis mainly deals with the description and evaluation of the development of civil legislation on compensation for non-pecuniary damage to health in connection with the adoption of the New Civil Code. The main purpose of the thesis is to analyse the manner of determining the amount of reparation of non-pecuniary damage, including comparisons of the compensation according to the Methodology of the Supreme Court with the previous system of compensation in connection with non-material injury. The first chapter approaches the theoretical background important for the establishment of the obligation to compensate non-material damage, mainly legal tort liability and the related preconditions for its emergence, i.e. the unlawful conduct, formation of the damage, causation and fault. Next chapter describes the individual claims included in non-pecuniary damage, i.e. claims for suffered pain, social impairment and mental suffering, including discussion whether these claims remain individual under the New Civil Code. The third chapter, as the core of the whole thesis, describes the method of determining the amount of compensation for non-pecuniary damage caused by bodily injury, particularly in relation to the Methodology of the Supreme Court of the Czech Republic issued for the purpose...
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Liability for damage in business transactions
Grundmanová, Lenka ; Eichlerová, Kateřina (advisor) ; Čech, Petr (referee)
Liability for defects in business contracts The topic of my diploma thesis is liability for defects in business contracts, i.e. agreements that are even today being closed under the Czech Commercial Code, as amended. The liability for defects arising from the contract of purchase (or other types of contracts if needed) is a significant part of liability relationships, which may come into existence from obligations. Considering the upcoming recodification of private law, the focus of the thesis is the comparison of current and future legislation of the matter (Act No. 513/ 1991 Coll., the Commercial Code and Act.no 89/2012 Coll., the Civil Code being the current and future major regulations). The aim of the thesis is to identify the major modifications that are about to come into practise and at the same time to evaluate how these changes are going to influence the position of either party to a contract. I decided to systematize the comparison according to different aspects of the topic and I used the same system structuring the chapters. After the introduction and a brief historical summary I first presented the general characteristics of the liability for defects. In following chapters, these particular aspects have been examined: the definition of wrongful performance, the kinds of defects, the...
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Transfers of ownership of flats
Moncmann, Lukáš ; Oehm, Jaroslav (advisor) ; Horáček, Tomáš (referee)
The purpose of this Master's degree (diploma) thesis is to do final review and classification of regulation of transfers of ownership of flats established by act No. 72/1994 Coll. (about ownership of flats) before it will be replaced by act No. 89/2012 Coll. (the new civil code), because now is the last chance to study it as valid and effective. Withal this thesis tries to analyse differences between them, describe changes and new conditions, and find out if the new legislation deals with all issues of this subject matter and possibly come up with a solution of blind spots. The method to achieve this is creating different systematics of describing and categorizing the old statue, and effort to recognize the same complexes in the new statue. Therefore the thesis is composed of four main chapters, each of them dealing with different aspects of transfers of flats. Chapter One is introducing topic of the thesis and topic's history and defines basic terminology used in the thesis, e.g.: flat, building, (residential) unit or common parts of residential building etc. The chapter two, as one of the two most important chapters, concentrates on principles and mechanism of default case of transfer of flat including compulsory elements of its contracts, leaving aside all possible exceptions. This is followed by the...
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Residential lease
Vávrová, Aneta ; Salač, Josef (advisor) ; Švestka, Jiří (referee)
The aim of my thesis is to analyse the legislation regarding the residential lease and to compare the new Civil code regulation with the old Civil code regulation. Whereas some provisons of the old Civil code were completely replaced by the new legislation and some were practically left untouched. The thesis is composed of seven chapters and subchapters. The introductory part consists of the overview of the historical evolution of the residential lease and definition of fundamental terminology. The main part of the thesis concentrates on describing the residential lease and changes of the relating legislation. The last part concentrates on interesting court rulings. The first chapter presents the overview of the changes in the residential lease legislation, from the 19th century to the present day and is divided into three broad historical periods. The second chapter comprises the main definitions including definiton of the residential lease, definitiv of a flat, cooperative housing flat, sublease and other types of flats. The third chapter mentions various ways of establishing the residential lease and mainly concentrates on lease contract, which is the most common reason for establishing the residential lease. The fourth chapter summarizes the changes in the regulation of rights and obligations of...
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The Introduction of Trusts in the Czech Republic
Jelínek, Tomáš ; Teplý, Petr (advisor) ; Janotík, Tomáš (referee)
Complete recodification of the Czech Civil Code among other changes establishes trusts, a very flexible tool which can be used by both natural and legal persons. Countless possibilities for the utilisation of trusts range from charities through intergenerational transfers of property or pension securitisation to the managing of a corporation and investment activities. The core of this paper is an analysis of three basic elements of trusts: the description of trusts, monitoring and analysing of the contemporary development, and perception of trusts by Czechs. The thesis contains detailed description of rights and duties of the settlor, the trustee and the beneficiary, also compares the Czech and foreign processing and then points out some differences and offers various recommendations. A fully processed questionnaire survey and analysis of the collected data is an integral part of this work. Low literacy about trusts has been discovered and its impact has been assessed. The survey results demonstrate the necessity of establishment of competitive conditions together with fighting negative perceptions towards trusts. The investigation further revealed important as well as unimportant features of trusts to potential settlors. These findings could be significant for the future development in this area....
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Bank guaranty
Stříbná, Kateřina ; Horáček, Vít (advisor) ; Liška, Petr (referee)
BANK GUARANTY Keywords * security instrument * New Civil Code * international legislation * Swiss legislation * Abstract This thesis sets a goal to give the survey about institute bank guaranty as a security instrument. Expect the introduction and conclusion this thesis is divided into four larger units. Its first part is dedicated to the institute bank guaranty in internal legislation. Here is given view of legislation, which was effective in the Czech Republic before the recodification of Private Law that means legislation of Commercial Code, as well as actually legislation, means legislation of New Civil Code. Comparison between both legislations offers specification of changes that happened in legislation of this institute within the recodification and also their evaluation. Within this comparison is described principle of the institute bank guaranty itself and legal relationships, which within this institute exist, to whose nearer understanding are here available diagrams, which these relationships represent. Second part of thesis gives a view of bank guaranty in international business relationship and legislation, which has established within the activity of International Chamber of Commerce in Paris and Committee of UNO for International Commercial Law and this issues regulate. Thesis concentrates...
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