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Personal status of legal entities in private international law
Doula, Sufjan ; Pfeiffer, Magdalena (advisor) ; Pauknerová, Monika (referee)
In today's world, where globalisation and internationalization becomes part of our daily life, international entrepreneurship turns into a more actual and important issue. The role of law in this system is to set borders and give directions, which reflect the current state of global society. The aim of the diploma thesis Personal status of legal entities in private international law is both to clarify the actual legal situation of determining the personal status of legal entities and to find out the current grade of global legal integration in these aspects, that either encourages or prevents legal entities from international activities. In order to achieve that, firstly, a theoretical definition of the historically evolved theories for determination of personal status of legal entities is given. Subsequently, their main be- nefits and drawbacks are analysed. The first part is concluded with a definition of the scope of the conflict between the two main theories - incorporation theory and real seat theory. Additionally possible ways, how to solve this conflict together with their potential impact, are sought. Further parts of the thesis deal with such terms as recognition of foreign legal entities and cross-border transfer of seat. These all are essential terms that are bound with the per- sonal status of...
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Criminal liability and sanctioning of legal entities in the Czech Republic
Gvozdek, Filip ; Jelínek, Jiří (advisor) ; Vanduchová, Marie (referee)
The substantive legal issues of the criminal liability and sanctioning of legal entities in the Czech Republic under the Act No. 418/2011 Sb., Act on Criminal Liability of Legal Entities and Proceedings Against Them (hereinafter as "the Act") that came into force on January 1, 2012 are the subject matter of this thesis. Even after four years of the effect of the Act the institute of criminal liability of legal entities still represents a very discussed and recent topic. The aim of this thesis is to analyze the chosen substantive provisions of the Act with respect to the their strengths and weaknesses. This rigorosum thesis is divided into four parts. The first part is concentrated on the arguments for and against the adoption of the Act, concepts of liability of legal entities, new principles of the criminal law and systematics of the Act. The second part deals with the scope of the Act, conditions of the criminal liability of legal entities, especially with the imputability and the possibilities of exculpation by virtue of compliance measures. The end of the second part pays attention to the transition of the criminal liability of legal entity on its legal successors and the issue of disappearance of the criminal liability of legal entities. The third part contains analysis of the sanctioning of...
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Criminal liability in the area of environmental protection
Novotná, Barbora ; Sobotka, Michal (referee) ; Humlíčková, Petra (referee)
141 Abstract The topic of this thesis is criminal liability within the environmental protection. Introductory chapters are devoted to the definition of basic concepts of the whole matter (environment, environmental protection, criminal liability etc.) and kinds of legal liability in the field of environmental protection. Another chapter deals with international and EU aspects of matter aforesaid. Furthermore, this thesis analyzes the adjustment of criminal liability within the environmental protection in the Czech Republic, at first for natural and consequently for legal persons whose criminal liability has been introduced in the Czech Republic for relatively short period of time. The final chapter is focused on the comparison of Czech and French criminal liability legislation of legal persons in relation to the environment.
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Criminal liability of legal entities
Žižková, Anna ; Jelínek, Jiří (advisor) ; Vanduchová, Marie (referee)
Resume Criminal liability of legal entities is relatively new institute in continental legal culture and the Czech republic was one of the last countries in Europe that accepted this concept. In addition, this concept was introduced not by the conviction of its necessity, but for reasons of international policy. Criminal liability of legal entities, however, was introduced to Czech law by Act no. 418/2011 Sb., on Criminal Liability of Legal Entities and their Prosecution. Therefore it is necessary to deal with this issue. The aim of this thesis is to make a comprehensive analysis of the Act on Criminal Liability of Legal Entities and their Prosecution, to analyze its most important provisions, as well as to define the provisions which are considered problematic, together with proposals for amendments and further innovation of current legislation. The first chapter defines the concept of legal entity that the Act on Criminal Liability of Legal Entities and their Prosecution doesn't define itself. The second chapter contains a summary of the events that led to the adoption of the Act, further consideration about the models of liability of legal entities and mentions the main arguments for and against adopting the Act. The third chapter provides an analysis of the Act, its structure and defines new principles...
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Sanctioning of legal persons
Volek, Václav ; Tlapák Navrátilová, Jana (advisor) ; Herczeg, Jiří (referee)
77 6 The topic of this thesis is one of the esential segments of corporate criminal lability, sanctioning of legal persons. Corporate criminal lability was incorporated to czech legal order by by the Act No. 418/2011 Sb., Act on Criminal Liability of Legal Entities and Proceedings Against Them (hereinafter as "the Act"), that came into force on 1. 1. 2012 and ever since penal sanctions can be imposed on legal persons. Main goals of the thesis are to introduce the theme to readers and critical evaluation of sanctioning in the Act. The first chapter deals with general questions of corporate criminal lability and explanation of basic condions of the criminal lability. There are also mentioned the main issues of possibility of attribution of a criminal act to a legal entity. The second charter is dedicated to sanctioning of legal persons in general. The chapter analyzes basic differences between sanctioning of legal persons and natural persons, that cause modification of purpose and principles of sanctioning of legal persons. It also covers different approaches in variability of sanctions in legal orders of european countries. The third, most important, chapter analyzes each particular sanction under the Act. It points out defects of the sanctioning and there are also mentioned critical comments of legal...
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International double taxation of corporate income
Vybíral, Roman ; Karfíková, Marie (advisor) ; Boháč, Radim (referee) ; Papoušková, Zdenka (referee)
International tax law forms in an increasingly globalized world a significant regulator applying to constantly expanding group of entities whose activities are not exclusively tied to the area of one country. On the contrary, due to the continuously increasing link between national economies these entities very often simultaneously operate across multiple territories which often results to not always clearly identifiable tax law implications. It may be noted that international cooperation between states got over long decades to the fairly high level, especially in terms of prevention of the negative effects of double taxation of income to the subject to income tax. These negative effects were seen, and indeed even today sometimes may be seen in the form of increased tax burden of tax subjects, which is related to unwillingness to cross-border activity. Also especially developed countries very often aim to support such cross-border activities due to a positive impact into their public budgets. On the other hand, it is still possible to see certain gaps which, if used appropriate by the tax entities open the way to circumvention of rules and general principles on which international cooperation on these issues is based. These problems are primarily based on the concept of tax sovereignty which...
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Criminal Proceedings against Legal persons
Chovanec, Štěpán ; Herczeg, Jiří (advisor) ; Tlapák Navrátilová, Jana (referee)
Chovanec, Š. Criminal proceedings against legal entities Criminal proceedings against legal entities represent a significant innovation for Czech criminal procedure law. Adoption of Act nř 418/2011, about Criminal liability of legal entities and criminal proceedings against them, is considered as acceptance of the world's phenomenon of enactment of the institute of Criminal liability of legal entities. The lawmaker had chosen a special regulation for criminal proceedings against legal entities which however does not describe the issues solely. So the Penal Code is considered subsidiary applicable regardless it does regulate criminal proceedings against a natural person. The author of this text deals with risks and potential problems connected to this construct. The author of this text describes selected aspects of criminal proceedings against legal entities from its beginning to the enforcement proceeding.
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Criminal liability in environmental protection
Novotná, Barbora ; Stejskal, Vojtěch (advisor) ; Snopková, Tereza (referee)
141 Abstract The topic of this thesis is criminal liability within the environmental protection. Introductory chapters are devoted to the definition of basic concepts of the whole matter (environment, environmental protection, criminal liability etc.) and kinds of legal liability in the field of environmental protection. Another chapter deals with international and EU aspects of matter aforesaid. Furthermore, this thesis analyzes the adjustment of criminal liability within the environmental protection in the Czech Republic, at first for natural and consequently for legal persons whose criminal liability has been introduced in the Czech Republic for relatively short period of time. The final chapter is focused on the comparison of Czech and French criminal liability legislation of legal persons in relation to the environment.
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Criminal liability of legal entities in the area of environmental protection
Paráčková, Monika ; Stejskal, Vojtěch (advisor) ; Humlíčková, Petra (referee)
The purpose of this thesis is to assess the new legislation on criminal liability of legal entities in the area of environmental protection. At the beginning the thesis deals with the core terms of the whole thesis, which means environment and legal entities and it describes tort liability in the area of environmental protection in general. Then focuses in detail on the criminal liability of legal entities, which is relatively new institute for the law of the Czech Republic. It deals with the development of legislation, including the international and EU development and proceedings against legal entities and sanctions, which may be imposed. One of the chapters is devoted to the detailed specification of crimes against the environment, which can be committed by legal entities. The conclusion of the whole thesis is devoted to the use of the new legislation in the area of environmental protection in practice and its comparison with the legislation in the Netherlands.
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Issues of criminal liability of legal entities
Pudilová, Anežka ; Jelínek, Jiří (advisor) ; Vanduchová, Marie (referee)
This thesis is dedicated to issues of criminal liability of legal entities. Act no. 418/2011 Sb., Act on Criminal Liability of Legal Persons and Proceedings Against Them (hereinafter as "the Act") came into force on January 1th , 2012. Adopting appropriate legislation Czech Republic not only met its international commitments, but also reacted to the fact that legal entities are becoming an instrument for committing serious types and forms of crime. The aim of this thesis is the analysis of the terms of criminal responsibility of the legal entities in context, taking into account strengths and weaknesses of the effective legal regulation. Studying the general issues of the offense responsibility of legal entities is the precondition for submitting integrated analyses of this specific section of the Act. This thesis is divided into three parts, which are formed by chapters, its sections and subsections. The first part is dedicated to the theoretical issues of criminal responsibility of legal entities among which are the conceptions of the offence responsibility of legal entities and arguments for and against introduction of criminal responsibility of legal entities. The second part of the thesis follows up the course to adoption of the Act, focuses on the object of the new statutory regulation, and on its...
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