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ACCOUNTING AND TAX ISSUES CONCERNING FOREIGN TRADE COMPANIES IN RELATION ON THE
ZBORNÍKOVÁ, Lenka
The thesis interprets theoretical knowledge on taxes and account questions of value added tax on concrete cases in machinery works. It describes occurrences connected with the duties of exporter or importer in international business. Basic aim of this work is to review demands on the entrepreneur for keeping accountancy and on tax matters in foreign trade relations. Theoretical part is based on interpretation of connections and risks of international trade and its impact on the country economy. Here we will find outline of EU incidence on Czech legislation in the field of VAT. Practical part deals with international business contracts of a concrete machinery company. It is concerned with the range of accountancy-unit duties which refer to goods sale in European community and to goods import and export to the third countries. Conclusion of the work brings complex evaluation of foreign cooperation, comparison of the listed-cases demands versus domestic trade operations and of international cooperation demands on the company management.
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Legal consequences with respect to the breach of contract under civil law
Hoder, Jan ; Švestka, Jiří (advisor) ; Salač, Josef (referee)
- 54 - 6. Resumé Consequences of breaking the contract in civil law - Most of the relations is in civil law established by the contract. Contractual freedom is one of the basic freedoms provided by modern democtratic state. But unfortunately with the increasing amount of contracts there is also increasing number of cases when the contract is breached (intentionaly or not) by one of the contractual partners. The law presumes such cases and provides particular consequences. These consequences are the subject of this thesis. According to the Czech civil law there are following istitutes which can follow after breaching the contract: Default, the interest on the sum in arrears, a late payment charge, damages, penalty clause, liability for defects. The thesis is divided into several parts according to the described consequence. At the beginning of the thesis, there is an introduction into the problem, then there is described the contract. There is explained the term, then the process of making the contract (proposal and its acceptation). After clarifying the basic term of the thesis follows the description of mentioned consequences. The first is damages, it is placed in the front place because of its importance and many variations and possibilities of use. It comes after fulfilling certain conditions: Breaching...
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Contracts between professional sportsmen and sports clubs
Jenšovský, Jan ; Novotný, Jiří (advisor) ; Toth, Štefan (referee)
The topic of this diploma thesis is contracts between professional sportsmen and sports clubs and its implication on credit rating of sports clubs. Firstly, the legal framework of sport and sport contracts is defined both in Czech and European perspective with evaluation of differences. Within this legal framework the distinctions of a sports club, in relation to other production enterprises, are described. Main difference further studied in the application part is the inability to display professional sportsmen as a major asset of a sports club in the club's balance sheet. Financial implications of this difference are then given. In the application part the hypothesis that the disproportionate amount of club's assets in the production of sport's goods has negative influence on credit rating of sports club is tested. Two models based on financial data of Czech professional football club, AC Sparta Praha fotbal a.s., are created and tested. Finally, the results are compared and assessed.
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The EU's Foreign Policy - Limits of Conditionality - the Case of EU-Cuban Relationship in 1996-2008
Radačičová, Simone ; Perottino, Michel (advisor) ; Bartovic, Vladimír (referee)
The Master thesis deals with the analysis of the concept of conditionality that is applied in European Union's external relations with Cuba. The theoretical background determinates the conditions that can influence the efficiency of conditionality when applied to the developing countries. The relationship between Cuba and the EU is based on the Common position which was agreed in 1996. It set conditions that Cuba has to fulfill in order to normalize its links with the EU. In the 90s, EU used the positive conditionality with mixed results, but following the events of the spring 2003, the EU member states agreed on a tougher stance, i.e. the adoption of diplomatic measures, in fact the negative conditionality. This approach brought a couple of negative effects and challenged the EU's influence on Cuban politics. Following the review the EU member states suspended the sanctions and in 2008 abolished the remaining diplomatic measures. Despite of its limits, the conditionality applied in the framework of realistic policy remains to be an important element in the relations between EU and Cuba. Powered by TCPDF (www.tcpdf.org)
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Legal and Economic Analysis of the European Monetary Union
Kusko, Dušan ; Novotný, Petr (referee) ; Vondráčková, Pavlína (referee)
90 důsledkem pro českou centrální banku bude přechod pravomocí v oblasti měnové politiky, emisní a devizové činnosti na Evropskou centrální banku. Občané vstup do eurozóny zaregistrují zejména se zavedením jednotné měny euro a současným stahováním "starých" platidel z oběhu. Časový horizont vstupu ČR do eurozóny není vůbec jistý. Tato nejistota se zvyšuje současnou politickou situací panující v ČR a zejména trvající celosvětovou finanční krizí. Všechny časové odhady se v této době rovnají velkým spekulacím. Resumé I choose the issue of the European Monetary Union with an emphasis on the European Central Bank as the theme of this work. The ECB plays in this group a key role. The euro area is a very important concept for the Czech Republic particularly in relation to our future membership. At the same time, young European currency, the euro became the monitored unit because of the current financial crisis. The aim of my effort is to analyze the current action, activity and possible evolution of the euro area in the context of the history of European monetary integration. An initial introductory chapter is followed by the word of the general characteristics of institutions of monetary union with some of its examples. I continue with the basic description of the European Monetary Union. The third chapter...
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Economic crime oriented on public tenders
Pohorský, Pavel ; Gřivna, Tomáš (advisor) ; Tlapák Navrátilová, Jana (referee)
- 102 - volného trhu výrobku, služeb a podnikání, ale také vytvo it nezbytný právní rámec, v etn pot ebného trestn právního postihu hospodá ské trestné innosti. Summary This work dealt with the problem of economic crime, with a focus on public procurement. The work is detailed history of public procurement and its impact on the proper and economical use of public funds. It assessed the current and previous legislation on public procurement. There are also addressed basic terminological concepts such as authority, the candidate, candidate, contractor, then the contract according to the subject, according to the default values, etc., and the procedure the contracting authority and tenderers, along with activities related to the award of public contracts. In the context of economic crime are listed in the work and dismantling some of the facts of crimes, including their characteristics. Economic crime is a reader here and described how, in relation to criminal legal penalties, as well as in relation to the impact of the economic situation for the State. The work deals with the problem of detection and evidence of this crime, which has its specificities from other criminal activity and requires a high level of knowledge of the issues as police authorities and all involved experts from different areas of the...
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Czech Euroscepticism in Historical Perspective
Rejmíš, Martin ; Rak, Jiří (advisor) ; Šlosarčík, Ivo (referee)
Diploma thesis "Czech Euroscepticism in Historical Perspective" deals with different representations, roots, specificities and common features of publicly acting opponents of contemporary European integration in the Czech Republic. Especially, it focuses on historicist argumentation of Czech eurosceptics who work usually with older historical stereotypes and myths, which were already largely diffused in the 19th century. After a definition of the term euroscepticism, and an explanation of its specificities in Central Europe, the thesis deals successively with an analysis of eurosceptical exposures in Czech public space, more precisely from the pre-accession period until the adoption of the Lisbon treaty in November 2009. Chapters are divided chronologically in relation with important events in the EU - Czech Republic relations, while the context of each phenomenon is shortly described. Every attempts of a historicist argumentation are remitted to a critical analysis and compared with older theses mainly concerned in modern Czech nationalist discourse. At the close the authors offers an evaluation of this political instrument, often used not only in the opposition to the European integration process, but also for gaining votes on the basis of self-profiling thanks to a new theme in Czech society.
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Taxation of income of business companies and their members (comparison of legal regulation in the Czech Republic and selected EU countries)
Rochfalušiová, Božena ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
Taxation of Corporations and their Shareholders (Comparison of the Legislation of the Czech Republic, Slovak Republic and Great Britain in the Process of Harmonization of Direct Taxes in the EU) Abstract The purpose of my thesis is to compare taxation of income of companies and their shareholders according to Czech, Slovak and British legislation in the process of continuous approximation of the laws of the Member States of the European Union. Direct income-related taxes have a direct impact on profit of the companies. It is corporate income tax which can significantly affect business in a single market because capital, unlike labour, is a highly mobile factor that can flexibly move to countries with favourable tax treatment. The difference in corporate tax causes economic distortions; it affects businesses when deciding on placement and investment financing. The thesis is composed of nine chapters. The first chapter briefly examines harmonization process of direct taxes in the European Union. The chapter one consists of three subchapters. The first subchapter investigates the differences between tax harmonization and tax coordination. In second subchapter I am dealing with European directives which have direct impact on the direct-related taxes in the European Union. The third subchapter focuses on...
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Innominate Contracts in Business Relations
Horčicová, Iva ; Kotoučová, Jiřina (advisor) ; Švarc, Zbyněk (referee)
Diploma thesis Innominate Contracts in Business Relations deals with a legal basis of innominate contracts in the Czech private law. It focuses mainly on so the called Modern innominate contracts. The purpose of the thesis was to answer whether leasing, factoring and franchising contracts should be codified. Consequently, it aimed to prove or disprove that the Czech legal regulation does not reflect the recent developments in business environment. The thesis is divided into two parts. In the first chapter an analysis is carried out on the legal regulation of innominate contracts in the Czech business law, civil law, labour law and international private law. The legality of innominate contracts and the applicability of an analogy is discussed in this part. Based on the Czech legal regulations and court decisions it was concluded that innominate contracts were valid and that courts may use analogy when deciding on civil or commercial contracts. The second chapter deals with the contents of leasing, factoring and franchising contracts. It concludes that there are reasons against the codification of the above mentioned contracts. The content of an operating leasing agreement very much resembles a rental contract which might be used for this kind of leasing contract.A leasing purchase contract does not present any new answers to issues which had already been dealt with by court decisions. The substance of a factoring contract -- assignment of a receivable is already regulated by the Civil Code. A franchising agreement involves parts of many types of codified contracts and interlocks with multiple legal areas. Moreover, all the above mentioned contracts are challenged by a fast pace of development therefore a codification could hamper the progress or it could become obsolete. Based on the above mentioned facts the thesis concludes that leasing, factoring and franchising contracts should not be codified in the Czech private law as separate contract types and therefore disproves the primary proposition of this thesis and subsequently infers that the Czech legal regulations do not reflect a recent business development.
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