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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Taxation of gambling operators
 Duda, Václav ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
Title: Taxation of gambling operators The aim of this thesis is to introduce the system of the taxation of gambling operators currently applicable in the Czech republic together with the proposed bill on the gambling and the proposed bill on the taxation of gambling. At the beginning of the first chapter the thesis discusses the social costs of gambling addiction being a current social issue and its possible solutions from the viewpoint of law. Further parts of the chapter subsequently deal with the european legislation on public regulation of gambling, institutes of the Act on lotteries on other similar games as the primary piece of gambling legislation and their relation to the Civil Code. The subchapter regarding the right of municipalities to regulate some of the types of gambling by the means of municipal ordinances follows, including the question of an assesment of the said issue by the Constitutional Court. The last part of the first chapter contains detailed analysis of the proposed bill on the gambling, including comparation of some of its institutes with the current legislation and their partial assesment. The second chapter focuses on the actual system of legal regulation of the taxation of gambling operators, analyses the types of financial duties imposed on the operators and does not...
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Legal regulation of lotteries and similar games
 Půlpánová, Blanka ; Marková, Hana (advisor) ; Boháč, Radim (referee)
Legal regulation of lotteries and other similar games The thesis deals with legal regulation of lotteries and other similar games not limited in the legal system of Czech Republic, but also from the perspective of European law. The main objective of this work is to analyze the legal provisions of the Act No. 202/1990 Coll., on the Lotteries and other similar games. It is a valid law, the basis adjustments operation of lotteries and other similar games in our country. The thesis is divided into the three chapters. The first chapter is subdivided into two major parts. The first part deals with the legal regulation of the lotteries and other similar games in the Czech legal order and the second part is focused on the legislation of this part of industry in the European legal order. The first part begins with a brief overview into the history of the gambling. Consequently I analyze the private law regulation with a focus on key provisions of the Act No. 40/1964 Coll., Civil Code. The largest part of the first chapter is devoted to analysis of the public law regulation of the games of chance in the relevant provisions of the Act No. 202/1990 Coll., on the Lotteries and other similar games. These are the provisions that define special properties of gambling and the specific conditions for gambling...
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