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Delays in civil procedures
Hlaváčková, Daniela ; Macková, Alena (advisor) ; Pohl, Tomáš (referee)
The topic of this essay is questioning unadequate length of legal proceeding in Czech Republic, especially analysis and evaluation of particular aspects, as well as legislative effort to set up institutions which would accelerate the process. The purpose of this essay is to review the current state, evaluating how much responsibility lies on current legal regulations, effectivity of justice or approach of participants themselves, as well as suggesting possible solutions of problems related to the length of the proceeding, looking for inspiration in foreign law regulations. The essay offers several solutions that lead to increase of the effectivity of justice. One of the examples is delegating part of agenda defined by law to other authorities, either state public administration bodies or private subjects such as mediators or arbitrators. Another suggested method is empowering the administrative apparatus and other juridical staff accompanied with precise definition of function of this auxiliary manpower. Another contemplation is inspired by European legal regulations, particularly in the field of appealing to court and extending the mandatory counselling to all kinds of legal actions except the petty cases.
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Overdue receivables in tax records and in bookkeeping
Svobodová, Barbora ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee)
This thesis aims at describing and exploring the options for taxpayers, how to deal with receivables overdue, and also focuses on the extent of tax deductibility of these adjustments. In the first part, it deals with general concept of debt, debt settlement options and tools how to prevent expiration of their maturity. In the following section the thesis deals with the adjustments of profit to the tax base limited to modifications that are associated with receivables overdue. Another aim is to highlight the fact that unpaid debts bring, it is not only a financial loss of its failure to pay, but there is also the tax burden. This work is advice on how to get rid of this burden, even if only partially. The work not only describes the possibilities of tax optimization, but also alludes to more complicated areas that are still in dispute due to the existence of several possible ways to post. In the last chapter, the work is enriched with practical cases, when taxpayers did not follow the established rules. This is a cassation complaint related to claims, which were resolved by the Supreme Administrative Court in recent years.
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