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Enforcement in the form of Tax and Judicial Execution
BARTŮŇKOVÁ, Tereza
The issue of tax and judicial enforcement includes legal, tax and judicial aspects, which are interconnected by law. In practice, this is a relatively complex and common issue in the Czech Republic, although it is not commonly discussed. It is always necessary to consider the possibilities and aspects involved in the issue. This bachelor's thesis can serve the reader as a summary view of the issue of foreclosures, where the reader will also learn the differences between tax and judicial execution and their possible solutions, but above all recommendations on how to prevent execution.
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Accessing judicature with electronic sources
Korhoň, Ondřej ; Šisler, Vít (advisor) ; Dombrovská, Michaela (referee)
The purpose of the thesis is the accessibility of electronic sources of judicature in the Czech Republic. The thesis deals with publicly as well as commercially accessible sources. The publicly accessible sources are represented by NALUS which is administered by the Constitutional court, the retrieval system of The Supreme Court of the Czech Republic and the retrieval system of The Supreme Administrative Court. The commercially accessible sources are represented by the Beck online, ASPI and CODEXIS.All the sources taken into account are evaluated by the range of their content, the quality of search engine and user interface.
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The issues of marriage divorce and its consequences
Němeček, Eduard ; Dvořák, Jan (advisor) ; Elischer, David (referee)
Mr. Eduard Němeček, MD Divorce issue and its consequences Diploma Thesis 5. Summary: This work proposes a closer look at the divorce-related topics with consequential impacts both on financial situation of divorced spouses and destinies of minor children as resulting from divorced marriages in Czech Republic. Till date, this issue has been solved in different ways at both district and regional courts. In our republic, a more unifying element is represented by decisions of the Supreme and Constitutional Courts. This is a very serious social phenomenon which, according to statistics affects a large number of parents, children, but also childless partners. Yet from ancient times this phenomenon is known to be socially undesirable being almost entirely rejected by the Catholic Church in its canon law. The increase in divorces has resulted namely from the advancement procedure of society. It is a societal phenomenon known to occur irrelatively of the states and political systems, from the totalitarian regimes through those autocratic, up to highly democratic systems of developed countries worldwide. During the creation of this work, up to 40% of marriages have been critically monitored as expected to be ended in divorce. It's a long-term social phenomenon that surpassed all political systems from the...
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Legal legislation of shared custody
ŠTEFÁNIKOVÁ, Kristina
This bachelor's thesis is dedicated to the Legal legislation of shared custody in the Czech republic. The aim of this thesis is to examine legal regulations of shared residency and to present its pros and cons. This thesis covers most of the theoretical elements of shared parenting. It is composed of six parts, each of them dealing with different aspects of child custody. Most of the chapters build upon a detailed research. Legal regulation and judicature are the main featured resources of this thesis. The first part features the parents and the child. The second chapter covers all three acceptable forms of child custody supported by law: sole custody, joint custody and shared custody. The third chapter is focused on the terms custody and visitation and their meanings from a judical and legislative point od view. The next chapter covers the role of the courts and other authorities associated with child custody. The fifths part describes the elements of shared custody in greater depths, including preconditions and methods how to apply for shared custody agreement but it also presents its downsides and limitations. The last chapter is based upon the method of secondary analysis. I studied court decisions of child custody cases statistically and analyzed how they refer to the individual aspects of shared parenting.
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Abuse of law in Czech legislation and case law
Zachová, Veronika ; Kohajda, Michael (advisor) ; Kotáb, Petr (referee)
Resume in English Name of the thesis: Abuse of law in Czech legislature and judicature Abstract: The submitted thesis analyses the development and the way of using, the principle of prohibition of abuse of law, in the field of Czech tax law. The thesis is dedicated not only to the development but also to the subsequent use of this principle in the judicature and legislation. Emphasis is placed on the judicature, which has undergone considerable progress. The thesis chapter defines fundamental terms and provides the essential explanation of them. This is needed for the further interpretation of the concept of the prohibition of abuse of law. Furthermore, the thesis deals with the regulations in force, which might be connected to this principle. Next topic in the thesis is the probable effect of this principle with other legal ideologies or institutes, such as legal certainty, legitimate expectation, and others. The subject matter of the thesis is dedicated to the study of the principle in present day application with a reflection to the common appearance in the individual fields of tax law and to the specifics of them. Considering the membership of the Czech Republic in the European Union, an analysis of the principle is made on the scope of the regulation within this context. The principle is used as an...
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The issues of marriage divorce and its consequences
Němeček, Eduard ; Dvořák, Jan (advisor) ; Elischer, David (referee)
Mr. Eduard Němeček, MD Divorce issue and its consequences Diploma Thesis 5. Summary: This work proposes a closer look at the divorce-related topics with consequential impacts both on financial situation of divorced spouses and destinies of minor children as resulting from divorced marriages in Czech Republic. Till date, this issue has been solved in different ways at both district and regional courts. In our republic, a more unifying element is represented by decisions of the Supreme and Constitutional Courts. This is a very serious social phenomenon which, according to statistics affects a large number of parents, children, but also childless partners. Yet from ancient times this phenomenon is known to be socially undesirable being almost entirely rejected by the Catholic Church in its canon law. The increase in divorces has resulted namely from the advancement procedure of society. It is a societal phenomenon known to occur irrelatively of the states and political systems, from the totalitarian regimes through those autocratic, up to highly democratic systems of developed countries worldwide. During the creation of this work, up to 40% of marriages have been critically monitored as expected to be ended in divorce. It's a long-term social phenomenon that surpassed all political systems from the...
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Accessing judicature with electronic sources
Korhoň, Ondřej ; Šisler, Vít (advisor) ; Dombrovská, Michaela (referee)
The purpose of the thesis is the accessibility of electronic sources of judicature in the Czech Republic. The thesis deals with publicly as well as commercially accessible sources. The publicly accessible sources are represented by NALUS which is administered by the Constitutional court, the retrieval system of The Supreme Court of the Czech Republic and the retrieval system of The Supreme Administrative Court. The commercially accessible sources are represented by the Beck online, ASPI and CODEXIS.All the sources taken into account are evaluated by the range of their content, the quality of search engine and user interface.
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Contentious issues of self-defence in Czech case law
Mráz, Miroslav ; Vokoun, Rudolf (advisor) ; Tlapák Navrátilová, Jana (referee)
Resumé Controversial Issues of Necessary Defense in the Judicial Practice The purpose of my thesis is to analyze some potential problems in the case law of necessary defence. Studying the judicature alw ays helps the law yers to understand better the subject, because in a particular case, the law is used "in action" and explained by the judges. The thesis is composed of five chapters, each of them dealing w ith different aspects of criminal law or more precisely of necessary defence case law . Chapters One to Three introduce and describe the basics of czech criminal law , the intent of criminal law and criminal liability. Which are the ground topics of defence law . Chapter Four is the main chapter of the thesis and deals w ith defences - necessity and necessary defence. Chapter Four is divided into tw o subchapters. The first of them deals, as said before, w ith necessity. The second one w ith necessary defence and is itself divided into nine parts. Part One deals w ith the historically development of necessary defence and shortly introduces four (more precisely only three) different versions of those past and present legal forms. Parts Tw o to Seven examine the basic parts of necessary defence, those are: subsidiarity, attack, adequacy, excess from necessary defence, w eapon use in necessary defence and...
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Role of accounting in cases of property and economic crimes in the Czech Republic
Procházka, Tomáš ; Molín, Jan (advisor) ; Králíček, Vladimír (referee)
Diploma thesis focuses on property and economic crimes in the Czech Republic. There are presented selected property and economic crimes which are associated with accounting and in where accounting plays a role. The first part of the thesis presents basic definitions related to crimes according to criminal law. There are introduced definitions as a criminal act, facts of the case, subjects of criminal proceedings and stages of criminal proceedings. The second part of the thesis deals with accounting and its application in an investigation process. This part emphasizes connection between accounting and evidence check. The third part is focused on an analysis of property and economic crimes in the Czech Republic, referring to the recent studies concerning this issue. This part describes property offenses and economic crimes that can be associated with accounting. The final part of the thesis analyses selected property and economic crimes based on judicature of the Supreme Court of the Czech Republic.
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Specific accounting cases and their VAT treatment
Krutinová, Klára ; Skálová, Jana (advisor) ; Molín, Jan (referee)
This diploma thesis deals with business transactions in terms of their accounting and VAT treatment according the statutory regulations in the Czech Republic. Firstly, accounting and VAT essentials are defined, the status of VAT in the European context is described as well. The thesis focuses not only on accounting of VAT in general, but it also shows some specific cases. The thesis deals with the right to deduct input VAT in connection with tax evasions in more detail. This issue was described using judicature. In the end, the possible ways how to deal safely with business partners are also discussed.
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