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Superficies, easements – accounting, tax and legal perspective
Šimůnek, Jiří ; Molín, Jan (advisor) ; Müllerová, Libuše (referee)
This diploma thesis deals with legal, accounting and tax consequences of superficies and easements under the legal system of the Czech Republic. Description of the legal context both subjected institutes is focused on domestic evolution process, as well as historical excursion into the jurisdiction of other states and registration in the Land Registry. Further there is an analysis of superficies and easements reporting approaches of Czech accounting legislation and international accounting standards IAS/ IFRS. This section focuses mainly on the reporting of the superficies in the balance sheet of accounting entity according to the Czech accounting law with regard to the change between 2014 and 2015 and IAS/IFRS standards. Tax chapter deals with income tax, value added tax, transfer tax imposed on both institutes in the Czech tax law, including tax burden on inheritance and donation.
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Reversed discrimination in the Community contexts
Macháčková, Gabriela ; Zemánek, Jiří (advisor) ; Král, Richard (referee)
Reverse Discrimination in the Community Law Context Gabriela Machačkova The final thesis discusses the issue of reverse discrimination, which arises when nationals/products of a Member State are disadvantaged because they are subject to a national regulatory measure, while foreign (EU) nationals/products are protected from that national measure by virtue of European Community (EC) law. It examines the question of scope of EC Law, specifically focusing on the extent to which nationals of a Member State who have never exercised their Community rights can claim their rights by applying the Treaty establishing the European Community. It addresses the question of extension of the scope of EC law to cover purely internal situations in which no inter-State element is present, and to which the fundamental freedoms (free movement of goods, services, persons and capital) do not apply. First, it reviews the development of European Court of Justice case-law on reverse discrimination and situations which can be regarded as purely internal. The time frame discussed in the thesis ranges from the late 1970s until the present. Reverse discrimination and purely internal situations are analysed in terms of the examples of the Court's jurisprudence. Secondly, as Union Citizenship has been introduced by the Maastricht Treaty,...
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Recognition and Enforcement of Foreign Judgements in the European Union : (International Civil Procedure Law in the European Union - Selected Issues)
Čáslavská, Eliška ; Pauknerová, Monika (advisor) ; Brodec, Jan (referee)
This thesis deals with the topic " Recognition and enforcement of foreign judgements in the European Union (International civil procedure law in the European Union - selected issues). Aim of my thesis is to provide systematic overview of legal rules directly applicable on recognition and enforcement of foreign judgements. The text is divided into eight main chapters, introduction and conclusion. The introduction of the thesis describes purpose of the text that is to compare particular regulations governing these questions and also defines basic terminology important for this topic. Following chapters focus on relevant regulations and have uniform structure. Opening of each chapter explains elementary characteristics of applicable regulation, reception of this regulation and its main goal. Next subchapters contain demarcation of the material competence of regulation, after that follows procedure of recognition and enforcement of foreign judgements. The chapter ends with relations to other instruments. Chapter Two concentrates on the recognition and enforcement of foreign judgements pursuant to Brussels I Regulation (Council Regulation (EC) No 44/2001 on jurisdiction and the recognition and enforcement of judgments in civil and commercial matters) which is the first legal instrument in this area and...
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The contemporary Czech art on the domestic and the global art market
Bacíková, Jana ; Gullová, Soňa (advisor) ; Štemberk, Jan (referee)
The goal of this thesis is to analyse trends of the contemporary Czech art on the domestic market and possibilities of the contemporary Czech artists to succeed on the international art market. The firts part of the thesis describes specific forms of contemporary art and their position on the art market. The main factors influencing contemporary art prices are mentioned. The next chapter is concentrated on trends of contemporary art in comparison with the other segments of the art market. The third chapter is focused on development of the contemporary art on the domestic market. It analyses the present situation on the Czech art market and explores the potential of the contemporary Czech art. The last part of the thesis evaluates a success rate of the contemporary Czech art on the global art market.
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International and national aspects of double taxation
Doležalová, Veronika ; Novotný, Petr (advisor) ; Boháč, Radim (referee)
Veronika Doležalová Mezinárodní a vnitrostátní aspekty dvojího zdan ní 160 International and national aspects of double taxation - Resumé This thesis pays attention to the area of double taxation and its related national as well as international aspects. The reason for discussing this subject was its importance for removing the obstacles that double taxation presents to the development of economic relations between countries. The thesis is divided into five chapters. There are six annexes attached that are important to grasp the topic in its complexity. The first chapter is devoted to theoretical questions of double taxation. It is concentrated particularly on issues such as legal framework of taxation, the national and international treatment of double taxation from the point of view of the principle of origin, measures to eliminate double taxation by way of national unilateral measures or international Double Tax Conventions. The end of the chapter presents examples of national double taxation in the Czech Republic. The rest of the thesis discusses international double taxation. The second chapter is concerned with national aspects of international double taxation and describes legislation related to double taxation in the Czech Republic. As the point of departure to the analysis the following acts were...
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Position of Asian developing countries in international trade
Nguyen Thi Minh, Nguyet ; Štěrbová, Ludmila (advisor) ; Kopecký, Jan (referee)
Developing countries, and especially Asian are playing an increasingly larger role in international trade. The aim of this thesis is to examine the current status of Asian developing countries in world trade, to analyse the impact of involvement in international trade on their economy in the period since the eighties to today. The work will focus in detail on three selected countries: China, India and Vietnam. In order to meet the objectives of the work mainly used methods are analysis, comparison and induction. Research has been carried to the conclusion that the share of developing countries in international trade Asia continues steadily to grow, but is influenced by developments in the major economies and the main driving force is still China. Shares of other Asian developing countries on the world market are still relatively small. The fact is that international trade has helped these economies to reach positive developments. The results of this study allow readers to have a deeper look into the issue of Asian developing countries in international trade.
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