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Tax and legal issues of real-estate business in Austria
Banctel, Kristýna ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
The purpose of this study is to compare tax and civil-law issues concerning property business in Austria and in Czech Republic in 2016 and to investigate the efficiency of the current legislation against the real estate bubble. The theoretical part of this study contains selected demographic and price statistics concerning real estate in both countries and focuses on the description of the existing law currently in effect in both compared countries. The practical part analyses tax and transactions costs that concern property trading and a comparison of possibilities of amortisations and rentability of a rented flat in both countries.
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Ethics in relation to social protection of children
Doležalová, Radka ; Mitwallyová, Helena (advisor) ; Matula, Miloš (referee)
This Bachelor's thesis deals with activities of the the Office for Social Protection of Children with emphasis on ethical aspects and support given to the OSPOD workers by employers. The paper analyses whether the level of support is sufficient, how it impacts on the efficacy of the OSPOD workers and who provides the funding. The theoretical part focuses on analysis of the ethical codes of the OSPOD workers and on activities of this institution. The practical part analyses in detail two selected bodies of the OSPOD, particularly from the perspective of the support provided by employers in dealing with ethical issues and looks at complaints dealt with by the Ombudsman with emphasis on the ethical aspects of the complaints. Based on the analyses of the selected OSPOD bodies, it can be concluded that the support in dealing with ethical issues provided by employers is sufficient, it has a positive impact on the outcome of the OSPOD activities and it is funded from subsidies for social and legal protection of children.
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Legal analysis on the management of the refugee crisis in the Federal Republic of Germany
Sikorská, Eliška ; Grmelová, Nicole (advisor) ; Kříž, Radim (referee)
This thesis analyzes the management of refugee crisis in the Federal Republic of Germany in relation to the applicable law of the European Union. In theoretical introduction, the thesis focuses on the definition of key concepts and the related areas of EU law. The second part is devoted to the policy of the Federal Republic of Germany led by Federal Chancellor Angela Merkel and the actions adopted. In the last part, these actions are analyzed in accordance with the main research question of this thesis, namely whether Germany is dealing with the immigrant crisis in accordance with the law of the European Union.
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Legal position of Liechtenstein in European Economic Area
Havlová, Berenika ; Grmelová, Nicole (advisor) ; Spirit, Michal (referee)
The thesis defines legal status of Liechtenstein in the European Economic Area. It is divided into three consecutive chapters. The first chapter consists of two parts - general and economic characteristics of Liechtenstein. The general characteristic is based on the author's experience supported by scientific literature, while economic subchapter is based largely on statistical data. The second chapter focuses on the legal status of Liechtenstein and its position on international scene. The position is viewed from two perspectives, which affects it the most. First, from the perspective of participation in selected international organizations and second, the influence of close relationship with Switzerland. The last chapter analyses international litigation to which Liechtenstein is a party. The aim of this thesis is to define the legal relations of Liechtenstein, which forms its position, using the methods of analysis.
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The legal status of Palestine
Bernasová, Tereza ; Grmelová, Nicole (advisor) ; Kříž, Radim (referee)
The theme of this diploma thesis is the analysis of the legal status of Palestine. The theoretical part of this thesis examines the history of Palestine, the relations between Palestine and Israel, the rejection of United Nations General Assembly Resolution 181 by Arab states, Palestinian membership in international organisations, the Oslo I Accord and the Montevideo criteria for statehood.The thesis also evaluates the final status negotiations between Israel and Palestine and various Palestinian government programs. The second part of the thesis analyses the constraints posed by divided Palestinian territories and the dynamics and interactions between Palestinian populations living in and outside the territory. Furthermore this diploma thesis focuses on the Palestinian public sector; especially on the areas of justice, education, health system and defense. Individual chapters also deal with the economic instability of Palestine and its financial dependence on the other, mostly European, countries. In conclusion, this diploma thesis will give not only a comprehensive legal view of the status of Palestine, but also views on Palestinian governance.
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Introduction to the legal regulation of Czechoslovak film co-productions between 1945-1970
Bednář, Leoš ; Klimeš, Ivan (advisor) ; Czesany Dvořáková, Tereza (referee)
This diploma thesis focuses on the co-production of films in Czechoslovakia from 1945 to 1970. This neglected institute is described and partially analysed on the principle of the three levels of the legal regulation. The first stage are interstate cultural agreements and agreements of cultural cooperation. The most important is the co-production agreement and agreement of cooperation in the area of cinematography with France and Italy concluded in 1968. The second stage consists of the implementation plans and the framework conventions, which extend the provisions of interstate agreements. It is very difficult to trace these plans and conventions in unprocessed archive funds. So the enlisted information are rather fragmentary. The next stage is created by the specific co-production agreements. These agreements are basis for the co-production projects. The last section of the thesis contains several unrealised co-production projects that have not been created because of some political, economic and other disputes.
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Duality of the legal regulation of a dominant position in EU competition law
Pavel, Jan ; Svoboda, Pavel (advisor) ; Šmejkal, Václav (referee)
Résumé The presented work addresses the issue of the double-tracking nature of a dominant position in European competition law. The aim of the integration efforts during the establishment of the EU was the creation of an internal market, especially the customs union. In order to achieve this state, it was necessary to take a number of integration measures and create a legal framework, i.e. conditions, under which economic competition in the internal market could operate effectively. In this context a variety of legislation valid for the whole EU territory has been accepted. However, in the context of the economic competition this work analyzes the legislation on market dominance carried out first in Article 102 of TFEU (Treaty on the Functioning of the European Union) prohibiting restrictive business practices in the form of abuse of a dominant position and also in Council Regulation (EEC) No 4064/89 and later in Council Regulation (EC) No 139/2004 regulating the control of concentrations between undertakings. In case of both the legislations the crucial question is the "dominant position" of an enterprise in the market, while Article 102 of TFEU represents the ex post control, i.e. applies only to the possible abuse of the dominant position, and in this sense the dominant position itself is not the...
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Tax aspects of Holding Law
Michalíková, Jana ; Marková, Hana (advisor) ; Tůmová, Jaroslava (referee)
Práce je sumarizací jednotlivých institutů týkajících se koncernů v daňovém právu, objasňuje jejich význam a účel a zároveň na několika postřezích z praxe ukazuje jejich skutečné praktické dopady. Zhodnocuje právní úpravu koncernů z daňového hlediska a poskytuje načrtnutí možného dalšího vývoje této oblasti finančního práva. Daňová úprava koncernů je podrobněji analyzována z hlediska transakcí v rámci koncernů, příjmů a výdajů souvisejících s koncerny i oblasti daně z přidané hodnoty.
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Subsidy fraud in the Czech republic, their detection and legal lability
Štětka, Martin ; Pikola, Pavel (advisor)
My thesis titled ,,Subsidy frauds in the Czech Republic, their revealing and legal responsibility" in its theoretical part describes the legal framework of frauds and subsidy frauds in the Czech Republic. It pays attention in detail to particular Czech laws and compares them with other EU countries legislation.
In practical part of the thesis I have analysed particular criminal acts beig concentrated primarily on types of perpetrators, their motivation and modus operandi. That part of the thesis i also assessing present situation, legislation development and procedures followed by the authorities actice in criminal proceeding within period of time after the Czech Republic joined the EU.
As a conclusion I'm pointing out indispensability of legal responsibility and having a think about future legislation development and changes in actual wording of respektive laws.
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