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Využití příjmů a výdajů na spolupracující osoby
Radochová, Martina
This bachelor thesis deals with the distribution of incomes and expenses between cooperating persons and members involved in the operation of the family factory. The aim of the thesis is to evaluate the distribution of incomes and expenses between cooperating persons on the future pension of a businessman and cooperating persons. In the thesis there is also made a calculation of a possible tax saving from incomes and payment for social and health insurance at different levels of incomes and tax basis of businessman and cooperating persons. The results were based on calculations. At the end of the thesis are suggestions for what payers and in what conditions is advantageous to use this institute.
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Business Enterprise
Hospůdková, Monika ; Černá, Stanislava (advisor) ; Josková, Lucie (referee)
The presented thesis with the title "Business Enterprise" aims to comprehensively analyse the business enterprise as it is governed by the current Civil Code. The business enterprise is one of the key topics at the borderline of civil and commercial law and is an important institute connected with the day-to-day operation of the entrepreneurial activity. The thesis begins with a summary of the historical context, the interpretation of which is contained in the first chapter. The concept of this institute in the 19th century is analysed, thus as a subject of legal relationships, which serves to carry out entrepreneurial activity. As it is also apparent from the chapter, the concept in the second half of the 20th century was considerably different from the present, mainly because the enterprise was perceived as a legal entity. The second and third chapters, which are the main part of the thesis, follow up on the historical introduction. The second chapter deals with the definition of the business enterprise itself, and also proposes answers to the question of whether a single entrepreneur can own more than one business enterprise. An interpretation of the concept of the business enterprise is also given in comparison with the pre-war doctrine and the legal framework of the European Union, which was...
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Business, its sale and rent
Večeř, Igor ; Černá, Stanislava (advisor) ; Zahradníčková, Marie (referee) ; Klimeš, František (referee)
The recent nature of the topic "Business, its sale and rent" clearly shows the social need that character of the enterprise as an object of business relationships and contracts for the sale of the business and the lease of the business is actively used. The company represents an important element which belongs to the business environment, and with the company as an object of legal relations may the businessman dispose - for example, a company can sell or hire. For the existence of the company and contract types associated with the enterprise is critical for a legal anchoring of these institutes. Enactment of these institutes is now primarily based on the Commercial Code, but in the ongoing recodification process of civil and commercial law will be the primary legislation under the New Civil Code, although it will modify the present time and the absolute business obligations. The law of contracts, which include a contract for sale of the business and the contract for the lease of the business will be "moved" by the rules of the New Civil Code. Company at a stage where is not a subject of the influence of contracts for the sale of the business, or the lease of the business, can be analyzed in terms of its "static" phase. The main subject of research in this phase of the business as such, is business...
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