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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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TO LOVE LIFE IS A TRUE DIVINE SERVICE - Analysis of selected moral-theological treatises from the period of Joseph II
Lorman, Jaroslav ; Rethmann, Albert-Peter (advisor) ; Ovečka, Libor (referee)
Loving Life Is the True Divine Service - Analysis of Selected Morally Theological Treatises from the Period of Joseph II Jaroslav Lorman The work is focused on morally theological treatises from the period of Joseph II (1780-1790). From the point of view of Christian ethics, this period can be seen as the culmination of its gradual achievement of independence of dogmatic theology happening since the sixteenth century. The analysis is mainly based on three works: Augustin Zippe, Anleitung zur christlichen Sittenlehre der Vernunft und der Offenbarung (Prague 1778) and Von der moralischen Bildung angehender Geistlichen in Generalseminario zu Prag (Prague 1784) and Ignaz Fabiani, Grundzüge der kristlichen Sittenlehre (Vienna 1789). The main goal was to verify the existence of so called Catholic Enlightenment in the Czech environment. If it were shown that the Enlightenment authors, in our case the authors from the Joseph II period, did not act against the Church and religion and in fact they even identified with it, this would be an important argument against the old cliché that the fundamental elements of the Age of Enlightenment are antireligiosness and anticlericalism. We could even open another field of study - to what extent the Czech environment was influenced by that of German. The already...
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The concept and types of bills of exchange and promissory notes
Blaha, Michal ; Zahradníčková, Marie (advisor) ; Čech, Petr (referee)
- 1 - Abstract The topic of my diploma thesis is "The concept and types of bills of exchange and promissory notes". The reason why I chose this topic is my interest in securities law, especially in bill of exchange law, and my previous work experience. I regularly work with bill of exchange law in my employment so this is a reason why I have decided to expand my knowledge of this particular law. The bill of exchange and check act number 191/1950 Coll., as amended, is the basis of legislation for this kind of law in the Czech Republic. The most significant advantage of this act is the constancy, which is given by the general method of treatment of this issue. This advantage can be considered as one of the main disadvantages too, because the solution of unique issues is left to case law and literature. This is a reason, why the core of this diploma thesis is chapter 5, where I analyse the essential requirements of bill of exchange and promissory note. Also the issue of graphical design is a very interesting and actual topic. The diploma thesis is structure into seven chapters. The first chapter is devoted to the historical development of bill of exchange and promissory note. This chapter contains also the historical development of individual institutes of bill of exchange law. The second chapter discusses the...
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Private limited liability company according to Business Corporations Act compared to private limited liability company in Danish law
Luptáková, Lucia ; Kříž, Radim (advisor) ; Hásová, Jiřina (referee)
Private limited liability company is a type of limited liability company used especially by small and medium-size enterprises. This form of company is very popular in and outside of Czech republic. In the last few years many countries have adopted new laws regulating private limited liability companies. In Czech republic it was Business Corporations Act in 2012 although many provisions were included in other acts. In Denmark this form of company is regulated in Danish Companies Act adopted in 2009. This thesis describes legal regulations on private limited liability companies in both Czech republic and Denmark. Description of Danish regulations is rather thorough since there is limited amount of other sources on this matter in Czech language. The aim of the thesis is to compare these regulations and their positive and negative aspects.
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Copyright protection of software
Vajbarová, Radka ; Holcová, Irena (advisor) ; Křesťanová, Veronika (referee)
Copyright protection of computer's programs Summary The mainly points of my thesis are to show and provide with the basic information about the legal protection of computer's programs. This is in my opinion the mainly topic. In my diploma paper I've focused on valid computer's programs legal protection based on the Czech Author Act No. 121/2000 Sb., right of authorship, related rights of authorship and the variation others rights (the right of authorship) and also supportive by criminal rights. This valid legal protection corresponds to Europe's and international law systems. The computer's programs are protected by the rights of authorship like literary work (if they fulfill the conditions mentioned in § 2 art. 1 or § 2 art. 2 rights of authorship). With respect to computer's programs the rights of authorship contain this law special § 65 and § 66 which explain the limitation of the rights. The other points of the thesis are about licence's agreements and about how to get legal computer's program. I also mentioned author's pretension following from the rights of authorship. Regarding to the discussion about protection the programs I mentioned often arguments pro and con rights of patents. Recently European Parliament closed the discussion about draft of the patent's bylaw, but I would say that this case...
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