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An Analysis of Changes in Tax Law Due to the Civil Code Reform
Svobodová, Lucie ; Červenková, Jana (referee) ; Kopřiva, Jan (advisor)
The thesis deals with the variations in the law on income tax and the taxation of real estate. The aim is to analyze and describe changes in the legislation Law on Income Tax and the Tax Law from the acquisition of immovable property . The partial aim is to calculate the taxes relating to that legislation, and thus application of practical examples and comparing the results of tax liability with previous tax legislation.
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Reflection of new Civil Code in the life of sport asscociations at local level
Šťastný, Šimon ; Slepičková, Irena (advisor) ; Novotný, Jiří (referee)
Title: Reflections of the New Civil Code in the life of sports clubs at the local level. Objectives: The goal of this diploma thesis is to specify the changes in the life of sports clubs at the local level after the New Civil Code, which came into effect on 1. 1. 2014. The main object is to discover the changes in the structure of the non-profit sport organizations, tax management of the sports clubs and also to offer concrete advices, which would help to cope with the transformation to the New Civil Code. Methods: In this thesis the qualitative method is used. Semi-structured interviews are helping to get the complex overview of the problems and concrete issues. In case of availability, the legislative documents of interviewed non-profit sport organizations are analyzed to specify and verify their answers. Research is supplemented by basic analyzes of public register, which will help to describe current situation of reactions on the New Civil Code. Results: Thanks to the research it was discovered that non-profit sport organizations, which have the help of private sector, support of umbrella organization or advantage of having professional member with experiences in accounting, taxes or law, will more likely manage with all the changes caused by the new legislative. Rest of the non-profit sport...
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Selected Commitment Relations in Agricultural Business
PÍCHOVÁ, Andrea
The bachelor thesis examines the selected commitment relationship in the agricultural business. Its aim is to describe, analyze, evaluate and assess the economic impact on the business. The main themes of the thesis are the sales contract for the sale of milk and sale of agricultural comodities and the lease ageement. For both types of contracts, their patterns are first described. Then, on the basis of the questionnaire survey and on the basis of the obtained data, we will find out how the selected commodities are involved in the company's profit. Finally, these data are compared with the results obtained from the Agricultural Union, Agrarian Chamber and the Ministry of Agriculture of the Czech Republic.
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Establishing of a sports club as a non-for-profit organisation
Roubíčková, Anna ; Čáslavová, Eva (advisor) ; Nekola, Jaroslav (referee)
Title: Establishing of a sports club as a non-for-profit organisation Objectives: The main goal of this thesis is to set general managerial standards, usable as an aid while establishing a sports club as a non-for-profit organisation, and to show their practical use in the process of establishing. Five already existing sports clubs (established as non-for profit organisations) will be analysed. In the first step an analysis of documents (especially law) and analysis of the clubs will be made, followed by a situation analysis. Based on the results of the analysis, we will create a set of norms and practices, helpful for managers establishing a non-for-profit sports club. Methods: In the theoretical part, all areas necessary for establishing a sports club as a non-for-profit organisation were studied - including law, economic activities, management and marketing. Five sports clubs were chosen, intentionally at random. Document analysis has been made, using the club's articles as a source, following the situation analysis for which I have used information gathered by half-structured interviews with the clubs' representatives. Results: Based on the document analysis and situation analysis of the sports clubs, general managerial standards have been set, helpful in the process of establishing a sports...
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Reflection of new Civil Code in the life of sport asscociations at local level
Šťastný, Šimon ; Slepičková, Irena (advisor) ; Novotný, Jiří (referee)
Title: Reflections of the New Civil Code in the life of sports clubs at the local level. Objectives: The goal of this diploma thesis is to specify the changes in the life of sports clubs at the local level after the New Civil Code, which came into effect on 1. 1. 2014. The main object is to discover the changes in the structure of the non-profit sport organizations, tax management of the sports clubs and also to offer concrete advices, which would help to cope with the transformation to the New Civil Code. Methods: In this thesis the qualitative method is used. Semi-structured interviews are helping to get the complex overview of the problems and concrete issues. In case of availability, the legislative documents of interviewed non-profit sport organizations are analyzed to specify and verify their answers. Research is supplemented by basic analyzes of public register, which will help to describe current situation of reactions on the New Civil Code. Results: Thanks to the research it was discovered that non-profit sport organizations, which have the help of private sector, support of umbrella organization or advantage of having professional member with experiences in accounting, taxes or law, will more likely manage with all the changes caused by the new legislative. Rest of the non-profit sport...
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Formation of marriage
Klivandová, Hana ; Salač, Josef (advisor) ; Švestka, Jiří (referee)
This diploma thesis focuses on the analysis of the constitution of marriage legal regulation in the new Civil Code and the relating legislation. Primarily, it deals with the concept and the purpose of marriage, along with the moment of its constitution and, it outlines alternative forms of entering into marriage. The thesis further analyses the difference between the civil and religious marriage. The major chapter is devoted to entering into marriage with an international jurisdiction conflict because the number of marriages between Czech citizens with foreigners continues to increase. It becomes more frequent that the Czech citizens enter into marriage abroad. At the end, the causes and consequences of the putative marriage and the invalidity of the entering into marriage are examined.
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The lien securing such debt instrument (a charge as security)
Kosárová, Kristýna ; Šustek, Petr (advisor) ; Hendrychová, Michaela (referee)
A CHARGE AS A SECURITY Act No. 89/2012 Coll., the New Civil Code (the "New Civil Code") has been in effect since 1 January 2014. The New Civil Code has substantially changed Czech civil law in many respects, including the rules governing the grant and enforcement of asset security. The following paper analyzes, inter alia, the changes to these rules brought about by the New Civil Code, and in particular seeks to evaluate them from a practical perspective, utilizing standard interpretative methodologies, as well as interpretation e ratione legis, and comparative law. Prior to adoption of the Act, rules governing security were unsatisfactorily derived from a number of legislative sources (Act No. 40/1964 Coll., the Civil Code, Act No. 513/1991 Coll., the Commercial Code and Act No. 591/1992 Coll., the Securities Act), and were relatively underdeveloped, such that some quite basic issues were left for the courts to decide. Both of these deficiencies have been addressed by the New Civil Code. The New Civil Code replaces the old Civil Code, the Commercial Code and the Securities Act, thus unifying the divergent rules on asset security, and develops these rules in greater detail. The New Civil Code has introduced new legal concepts and instruments to the asset security framework under Czech law. These...
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Historical development of testament
Rudolfová, Johana ; Šustek, Petr (advisor) ; Hendrychová, Michaela (referee)
Main goal of the diploma thesis was to present historical development of a testament in the area of Bohemia. Chapters of the thesis are put in chronological order and all the periods with an influence on the development are mentioned. At first an approach to testament in Roman law is presented, followed by feudal approach, an approach of the General Civil Code, approaches of totalitarian civil codes from 1950 and 1964 including changes which appeared after the Velvet Revolution and finally a new approach of the new civil code, Act No. 89/2012, taking effect on the January 1, 2014. To be able to understand fully the testament and all the related institutes it is necessary to begin with Roman law. It was the Roman law which laid the foundations for civil codes in Europe. This applies also to the testament in our area. Development in the following feudal period however was not positive when it comes to succession. Testament is therefore coming on the scene much later - mostly in form of code called city rights, which began a renaissance of the Roman law. The first complete civil code from 1811 was revolutionary when it comes to, besides other things, testament and succession. The General Civil Code was based on the Roman law traditions, it introduced extraordinary testamentary power for a testator,...
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Testament and its legal regulation in the history, present and de lege ferenda
Hruboňová, Michaela ; Adamová, Karolina (advisor) ; Skřejpková, Petra (referee)
1 ABSTRACT (resumé - anglická verze) Testament and its legal regulation in the history, present and de lege ferenda This thesis is concerned with historical development of legislation of the testament as a probate title in our country. It analyzes the different legal regulations and delivering a comprehensive look at this institute from past to present and thanks to the new civil code in to the future. Its aim is to bring will to the general public as a significant Heritage title respecting the will of the testator and allowing him to choose his heirs or their inheritance shares otherwise than as provided for in the rules of inheritance law. Since the new Civil Code returns to our inheritance law some traditional institutions, it is beneficial for better understanding to be also familiar with their historical adapting and development. Thesis in each historical period approximates the form of the testament with its most relevant features that enable easier comparisons between treatments. The first part is presented form of testament by the law of Roman. It wasn't only laid the foundations of this institute, but continental law at all therefore his conception of wills and inheritance law cannot be ignored. First chapter closer the Roman law requirements for persons deceased and heirs (testamentary capacity),...
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A limited liability company in terms of current legislation
BOLECHOVÁ, Lucie
The main objective was to draw attention to the new obligations and statutory regulations arising from the Business Corporations Act and the New Civil Code as compared to the former legislation. The thesis also addresses characteristic features of limited liability companies, their development and the conditions that have to be met by companies abroad.
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