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Members of individual types of Business Company
Flachsová, Liběna ; Horáček, Tomáš (advisor) ; Horáček, Vít (referee)
Members of Individual Types of Business Companies The purpose of my thesis is to analyse the differences between the regulation of members of individual types of business companies in the current Commercial Code and in the Business Corporations Act (hereinafter the "BCA"). The reason for my research is the fact that the BCA will become effective on 1 January 2014. Therefore, it is in the best interest of shareholders to become sufficiently familiar with the new regulation. The thesis is composed of six chapters. Chapter One is introductory and defines the basic terminology used in the thesis. The chapter is subdivided into three parts. Part One defines a business company, Part Two defines a member and Part Three deals with the transition to the new act. Chapter Two focuses on General Commercial Partnership (Unlimited Partnership). This chapter addresses the major changes, e.g. more precise definition of the Partnership, (non)transferability of the share, and the very interesting possibility to pay one's business contribution by performance of work or provision of services. Chapter Three is aimed at members of a Limited Partnership. The primary upcoming change is basically a shift back to the principals of partnership, especially by the subsidiarity of provisions governing a General Commercial...
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Company members in individual types of companies
Kučva, Tomáš ; Horáček, Tomáš (advisor) ; Zahradníčková, Marie (referee)
The thesis sets its goal in finding and identifying the most significant elements of differentiation between a legal statuses of members of individual forms of business companies in Czech law system. These elements are being a subject of further analysis and research of how they result both in the companies' operations and internal relations between members. Despite the fact that in general, rights and duties of members of individual types of business companies are based on values and mechanics that are common to all, legal statuses of members are diametrically different in many ways. These differences have major impact both on forms and extent to which members can excercise their rights, as well as matters of their duties and consequences of their default. However, these distinctions systematically correspond with whether a personal or capital element prevails in the type of the corporation. The first chapter introduces the essential parameters and specifics of individual forms of companies, emphasising their role and importance within a business environment. Chapter two is dedicated to the matters of membership in a business company, focusing on its acquirement and termination in different types of companies. From a comparative view, this chapter first describes both original and derivative ways...
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Taxation of income of business companies and their members (comaparison of legislation in the CR and selected EU countries)
Stratil, Jiří ; Novotný, Petr (advisor) ; Vybíral, Roman (referee)
This thesis compares the tax legislation of business corporations and their members in Czech and Austrian law. The aim of the thesis is to describe different taxation systems of business corporations in the Czech Republic and in Austria, and to compare certain aspects of their taxation regimes, and to draw conclusions and de lege ferenda recommendations from performed comparison. The initial part of this thesis briefly describes business-related aspects of Czech and Austrian business companies, because these aspects form the basis and are a prerequisite for understanding of their taxation. The merits of this thesis begins with a description and an analysis of the elements of corporate income tax in the Czech Republic, followed by a more detailed analysis of selected non-tax deductible expenses. The following part relates to a particular taxation regime of Czech business companies and to the determination of the corporate income tax of Czech resident taxpayers. This part is divided into income taxation of capital companies and their members and shareholders and into income taxation of partnerships and their members. Practical knowledge is also mentioned. The following part of the thesis is dedicated to Austrian tax law. The elements of Austrian corporate income tax are also described and analysed....
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Members of Individual Types of Business Companies
Radoměřská, Jana ; Horáček, Tomáš (advisor) ; Černá, Stanislava (referee)
The presented thesis with the title "Members of Individual Types of Business Companies" deals with the analysis of the legal status of companies' partners. The primary aim of the thesis is to identify and describe in detail the most fundamental aspects that define and influence the participation of members in particular forms of business companies, and, in the final consequence, the very nature of these entities. The main subject of this thesis is a member's relationship, which represents a binding line between a business company and partners as individuals. Through the examination of particular elements of this legal relationship including specific ways leading to its creation or termination within each type of the business company the differences in the legal status of subjects of these entities are determined. The issue of partners' legal status regulation is analysed from the perspective de lege lata, while in suitable cases the positive law is compared with the preceding legislation. The goal of such a comparison is to declare the evolution in the normative solution to a particular question. The thesis also deals with some parts of company laws which are problematic in terms of interpretation. Using the interpretative rules, I am assuming a viewpoint of my own in order to overcome the...
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Members of individual types of Business Company
Flachsová, Liběna ; Horáček, Tomáš (advisor) ; Horáček, Vít (referee)
Members of Individual Types of Business Companies The purpose of my thesis is to analyse the differences between the regulation of members of individual types of business companies in the current Commercial Code and in the Business Corporations Act (hereinafter the "BCA"). The reason for my research is the fact that the BCA will become effective on 1 January 2014. Therefore, it is in the best interest of shareholders to become sufficiently familiar with the new regulation. The thesis is composed of six chapters. Chapter One is introductory and defines the basic terminology used in the thesis. The chapter is subdivided into three parts. Part One defines a business company, Part Two defines a member and Part Three deals with the transition to the new act. Chapter Two focuses on General Commercial Partnership (Unlimited Partnership). This chapter addresses the major changes, e.g. more precise definition of the Partnership, (non)transferability of the share, and the very interesting possibility to pay one's business contribution by performance of work or provision of services. Chapter Three is aimed at members of a Limited Partnership. The primary upcoming change is basically a shift back to the principals of partnership, especially by the subsidiarity of provisions governing a General Commercial...
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General Partnership
Soukupová, Markéta ; Randáková, Monika (advisor) ; Bokšová, Jiřina (referee)
This thesis focuses on the general partnership. The theoretical part aims to specify general partnership in the background of the Czech Republic. First, it defines terms closely connected with general partnership. Further, it describes the general partnership itself. The life cycle of the general partnership is elucidated on specific cases and complemented by accounting for the specific facts. The practical part explores the existing general partnership with the aim to determine typical general partnership on the Czech market.
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The evaluation of the employment relationship - legal aspects and tax aspects in terms of CR
VANÍKOVÁ, Kateřina
The theoretical part of my bachelor thesis deals with the basic definition of characteristic terms: human resources management, recruiting, overlapping of functions, agency employment and kinds of employment relationship according to the Czech Labour Code. The practical part is focused on the characteristics of the selected business entity, study of literature and current legislation and the application of theoretical resources in the given company. In the selected limited company the overlapping of functions were founded and in the thesis is described how eliminate this legal problem. The proposal of improvements under the Commercial Code are suggested, based on the findings.
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Limited liability company
HUDÁK, Vasil
A comparison of the limited liability company with exclusive Czech ownership interest with entities of the same legal form with foreign ownership interest was the main target of the bachelor work. Analysis of the position of a limited liability company among other business entities in the Czech Republic was stated as a second target of the work. The last target given for the thesis was to analyse the legislation of this legal form in the frame of current practice of the court.
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Accountig with employees and companions
POLÁKOVÁ, Miluše
In my bachelor thesis I have decided to deal with the topic of Settlement with employees and partners. The main objective in the theoretical part is to describe the settlement with employees and partners in the year 2007 and changes which have occurred since the year 2008. The main objective in the practical part is the application of mentioned theoretic solvents to choiced entrepreneurial subject. I have made this part in the nameless Limited Liability Company where I am interested in calculation of the salaries for mentioned years, annual reconciliation and total costs of the company.
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