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Cross-border mergers
Hubáčková, Marie ; Pelák, Jiří (advisor) ; Mezerová, Jana (referee)
This thesis deals with the topic of cross-border mergers in the Czech republic. In the introductory part, the expressions like merger, cross-border merger are explained and reasons and possible obstacles of the merger (cross-border mergers) execution described. In the following chapter, I mention the possibilities of cross-border mergers in the Czech republic up to now. The thesis also handles the influence of the Directive on cross-border mergers of limited lability companies and the Verdict of the European Court of Justice in the matter of sp. zn. C-411/03 SEVIC Systems AG on the final version of the new legal Act on Transformation of Companies and Cooperatives. In the next chapter, I deal with the legal, accounting and taxation aspects of the cross-border mergers under the current conditions and according to czech legislation. I also included a chapter about the control of mergers of competitors. The last chapter mentions a concrete example of the real first cross-border merger in the Czech republic.
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The cohesion of the Accounting Act and tax laws in Vietnam
Nguyen, Phuong Anh ; Skálová, Jana (advisor)
This Bachelor thesis is on the accounting and tax principles, rules and methods in The Socialist Republic of Vietnam and their cohesion. The first part talks about the taxation system and mainly about enterprise income tax and personal income tax. Next part talks about the Vietnamese accounting system. This part addresses the reform of the Vietnamese accounting system, contemporary legislation, description of the accounting entity, subject and object of accounting and a sample of chart of accounts. The last part talks about the cohesion of the Accounting Act and tax laws.
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The institution of ombudsman in the czech legislation
Jelínková, Miroslava ; Mates, Pavel (advisor) ; Kuba, Jaroslav (referee)
We can consider the institution of ombudsman to be one of the traditional institutions of most democratic countries. The position of the ombudsman in the constitutional law system and his relation to other governmental authorities is relatively independent. The ombudsman is here primarily to help citizens who do not have any legal background and can be easily lost in the complicated system of governmental authorities. The Czech Parliament passed Act Number 349/1999 of the Law Collection, the Ombudsman Act, in 1999. The adoption of this act signified the implementation of another institute of law to the Czech legal system which should guarantee the abidance of human rights.
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The comparison of system of payments for municipal waste in Slovak and Czech Republic
Švajková, Michaela ; Geuss, Erik (advisor) ; Branžovský, Antonín (referee)
The Bachelor's thesis is focused on the area of municipal waste. It describes and compares the actual legislation of municipal waste (mainly methods of payments for municipal waste according to the present acts and codes) in Slovak and Czech Republic. The second part of the thesis is an application of the theory, described in the first part, to examples of communities from these two countries. The aim of the analysis of payments for municipal waste in two communities is to appraise and compare effectiveness of chosen kinds of payments for municipal waste, eventually to mention their absences and contributions.
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Criminal Liability of Physicians in Gynecology and Obstetrics
Kociánová, Natálie ; Sovová, Olga (advisor) ; Císařová, Dagmar (referee)
Thesis title: CRIMINAL LIABILITY OF PHYSICIANS IN GYNECOLOGY AND OBSTETRICS The purpose of my diploma thesis is to analyse the issue of criminal liability of physicians, especially physicians in Gynecology and Obstetrics. The thesis is divided into five main chapters and many subchapters. The first chapter serves as an introduction to the legal liability in general. I mention the categories of liability- civil and labour liability are just noticed in this task, while administrative and disciplinary liability are discussed and defined. The aim is to compare these liability in healthcare and emphasize the ultima ratio principle of criminal liability. Chapter Two defines relevant concepts of medical law. This chapter deals with the concept of acting lege artis, acting non lege artis, informed consent of patient and advance directives. These concepts are demonstrated on examples from practice and related jurisprudence. I also define the specilization of Gynecology and Obstetrics and its legislation. The third chapter explains basic terms and concepts connected with criminal liability and define the necessary conditions and circumstances for physicians to commit a crime. The second section of this chapter focuses on circumstances under which some normally unlawful acting might not be considered illegal....
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The Issue of the Concept of Criminal Custody
Šimek, Václav ; Vokoun, Rudolf (advisor) ; Bohuslav, Lukáš (referee)
- The Issue of the Concept of Criminal Custody This diploma thesis deals with the instrument of criminal custody as a security instrument. This instrument is considered as quite controversial in view of the fact that it's usage means the conflict between the interest of the investigating authority to accomplish the purpose of prosecution and person's right to personal freedom guaranteed by the Charter of fundamental rights and freedoms while the accused has to be treated as innocent according to the principle of presumption of innocence. The goal of this diploma thesis is to provide a comprehensive overview of the current legislation of the instrument of custody and also of the problems connected with custody. The thesis is divided into seven chapters including the introduction and the ending chapter. The second chapter deals with the development of the custody legislation in history and major part of the chapter is focused on the Act's of criminal procedure from years 1873, 1950 and 1961. The third and the fourth chapter pay attention to the current legislation which is included in the Act of criminal procedure no. 141/1961 Coll. The third chapter extensively describes the meaning of the term of custody, custody reasons and the alternative instruments which the custody may be substituted with. The...
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Criminal defences in Czech and Irish criminal law
Kubíčková, Tereza ; Vokoun, Rudolf (advisor) ; Bohuslav, Lukáš (referee)
Criminal defences in Czech and Irish criminal law This thesis deals with the analysis of individual elements of criminal defences under the Czech and Irish criminal legal statutes with respect to the conclusions, which are therefrom drawn in theory and practice. The aim of this thesis is to render an overview concerning the distinctions and similarities in understanding, importance and operating of the defences in different law systems, rather than to present an exhaustive commentary on all legal institutes which exclude illegality and as such come into mind. Regarding the fact that Czech and Irish systems of law are subsumed under different legal systems, particular institutes of criminal defences cannot be based on the same rules, principles and theoretical grounds. It shall be noted, that while Czech criminal law is mainly to be found in a single piece of legislation known as the Criminal Law Act, Irish criminal law on the other hand not only has a separate statutory legislation, but also mainly depends on common law. The subject has been processed under consideration of the present-day legal regulation, whereas particular legal institutes are structured in compliance with the structure of the Czech Criminal Law Act. The topics of origin and development of defences has intentionally not been...
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Cross-border transformations of commercial companies
Rajdová, Denisa ; Dobiáš, Petr (advisor) ; Brodec, Jan (referee) ; Pauknerová, Monika (referee)
This thesis discusses a method of implementation of the freedom of company establishment in the form of cross-border transformations after the amendment of the Transformation Act, which came into force on 1 January 2012. This right which a company is guaranteed is analyzed in the context of relevant CJEU case law. This thesis follows the structure of the Act. The first part deals with general issues of cross-border transformations and is followed by a chapter on the types of cross-border transformations. The final part of this thesis is devoted to a discussion about the possible kinds of economic movation for the tranformations. The goal is to analyze the possibilities of cross-border transformations and to assess their historical development with respect to both major CJEU decisions and legislative activities of the EU and the Czech Republic.
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Avoidance of double taxation of income from employment
Kalová, Barbora ; Tepperová, Jana (advisor) ; Pavel, Jan (referee)
The aim of this thesis is to analyse the impact of the application of § 38f article 4, which is the Czech legislation allowing the resident to use exemption method for the taxation of foreign income from employment regardless of the method provided in the relevant Double Tax Treaty. The thesis includes an analysis of the development of the taxation of income from employment in the Czech Republic with regard to the taxation of foreign income. Further analysis of the evolution § 38f article 4 of the Income Tax Act and Article 15 of the OECD Model Treaty. The thesis conclusion states that in the model cases, if the foreign country uses a lower tax rate than is used in the Czech Republic, it is always advantageous to use the exemption method for taxpayers. In the case of higher tax rate it appears to be more favourable credit method in the most cases.
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Characteristics, types and social use of Securities. Legislation under the Civil Code no. 89/2012 Coll. (after the abolition of the Securities Act no. 591/1992 Coll.)
Kauerová, Ladislava ; Kadlecová, Eva (advisor) ; Pavla, Pavla (referee)
The thesis aims to provide basic information and a holistic overview of securities, especially their adjustment in the legislation. The thesis is based on the current wording of the legislation which are especially Act no. 89/2012 Coll. according the New Civil Code. The first part of the thesis is about the basic distribution of the securities and is characterized in detail the issue of securities legislation. Subsequently is described capital market functioning in the framework of the standard market economy. The practical part is devoted to collecting data from the lay public and experts. The aim of the survey is if the capital market is properly treated after a change in legislation. The method is a statistical evaluation. The thesis also shows how practically proceed in the beginnings of securities trading on the Internet.
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