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Trust in the Czech Republic
Filipová, Silvie ; Sedláček, Jiří (referee) ; Brychta, Karel (advisor)
The diploma thesis „Trust in the Czech Republic“ deals with new institute in Czech law legislation. The first part is focused on theoretical knowledge of the Trust Fund, it is history and similar institutions based abroad. The second part deals with the process of establishment of the Trust and show methodical instructions for the system of taxation of income related to the operation of the Trust Fund.
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GDPR implementation in selected European schools
Kroutilová, Lucie ; Urbanová, Eva (advisor) ; Kursch, Martin (referee)
This bachelor thesis deals with a comparison of the implementation of the European Data Protection Regulation or GDPR in selected European schools. The thesis is divided into theory and research investigation. The theoretical part focuses first on the general meaning of data protection, on the definition of the basic concepts of the GDPR and tries to get acquainted with the set legal framework, the current legislation and the principles of data protection. Furthermore, the theoretical part highlights how the General Data Protection Regulation is anchored in educational institutions. The implementation of the GDPR in education is Based on a literature search, qualitative research is conducted in the form of interviews with selected respondents. These are a Czech and a Spanish Data Protection Officer who have been appointed by the selected school to provide advice on the processing of personal data and to ensure compliance with the obligations arising from Regulation (EU) 2016/679. The aim of the work is to determine whether the selected European schools have identical practices in complying with the obligations imposed by the current legislation and to highlight the errors arising from non-compliance with the applicable legal provisions, and then to identify the benefits and negatives of the...
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The Introduction of Trusts in the Czech Republic
Jelínek, Tomáš ; Teplý, Petr (advisor) ; Janotík, Tomáš (referee)
Complete recodification of the Czech Civil Code among other changes establishes trusts, a very flexible tool which can be used by both natural and legal persons. Countless possibilities for the utilisation of trusts range from charities through intergenerational transfers of property or pension securitisation to the managing of a corporation and investment activities. The core of this paper is an analysis of three basic elements of trusts: the description of trusts, monitoring and analysing of the contemporary development, and perception of trusts by Czechs. The thesis contains detailed description of rights and duties of the settlor, the trustee and the beneficiary, also compares the Czech and foreign processing and then points out some differences and offers various recommendations. A fully processed questionnaire survey and analysis of the collected data is an integral part of this work. Low literacy about trusts has been discovered and its impact has been assessed. The survey results demonstrate the necessity of establishment of competitive conditions together with fighting negative perceptions towards trusts. The investigation further revealed important as well as unimportant features of trusts to potential settlors. These findings could be significant for the future development in this area....
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Economic Rationale behind the Evolution of the Slovak Insolvency Law
Hrnčiar, Pavel ; Richter, Tomáš (advisor) ; Gutiérrez Chvalkovská, Jana (referee)
The Slovak insolvency law reform, which came into effect on 1 January 2006, introduced a brand new restructuring option for business debtors. In this thesis, we present the first complex empirical analysis of all restructuring attempts allowed in the period 2006-2010. Results, based on a large amount of data, which we gathered for this purpose, suggest that the restructuring option is much more viable than the composition option under the previous Bankrupcty and Composition Act. The system is characterized by very high success rates (in terms of plan confirmation) and speedy proceedings. The size of the debtor affects neither the prospects for success, nor the length of proceedings significantly. We conclude that, even though a lot of improvements still need to be done, the reform moved the Slovak insolvency law closer to the standards of the best-performing jurisdictions. JEL Classification D23, K12, K20 Keywords insolvency law, reform, restructuring, bankruptcy, restructuring plan, trustee Author's e-mail hrnciarpavel@gmail.com Supervisor's e-mail tomas.richter@cliffordchance.com
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Fiduciary in comparative context
Hollmann, Jakub ; Elischer, David (advisor) ; Rozehnal, Aleš (referee) ; Lederer, Vít (referee)
Fiduciary in comparative context Abstract In this doctor thesis, the author is focused on explaining the historical context of the trust institute development, followed by comparison between jurisdiction in England, Lichtenstein, France, Germany and the Czech Republic. The author also points out differences between traditional common law and continental law systems. Even though the differences between local systems are quite significant, the trust system is gaining popularity across the countries for its flexibility of asset management. Just as the Quebec trust was inspired over time by the adjustment of the trust according to common law, the Czech legislator should proceed to amend the individual provisions of the trust fund so that its usability is as wide as possible. A different way from traditional common law has emerged in Germany, where Treuhand was created with German law leaving a wide margin of discretion and the codified part is a minority, as is the case with the French fiduciary. The great differences between the national regulations of trusts or trust-like institutes necessarily lead to the question of whether it is not appropriate to make certain legislative improvements. It is the comparison and knowledge of the most effective and flexible methods that allows us to make a correct and...
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Administration of property of others - trusts
Lederer, Vít ; Dvořák, Jan (advisor) ; Elischer, David (referee) ; Rozehnal, Aleš (referee)
1 Administration of property of others - trusts Abstract The main objective of this thesis is to provide a detailed and systematical view of the new regulation of the institution of the trust in the Czech republic using the descriptive, analytical and comparative method. The work is divided into seven parts. Part 1 of this study is focused on defining the concept of the trust and its creation. It deals with its theoretical background and its fundamental constitutive elements. Part 2 describes the founder and his role at the creation of the trust and during its existence. In this part it is also discussed the question of reservation of rights to the appropriated property made by the founder. Part 3 of this thesis is concerned with the of administration of the trust. Primarily, this part focuses on the role of the trustee and his duties towards the trust and to the beneficiary, as well as his duties to third parties. The author also explores the question of an objective and impartial administration of the trust where the founder or the person who is to receive a performance from the trust is also the trustee, as well as the question of appointment and removing the trustee. Part 4 deals with the beneficiary and his right to receive a performance from the trust. It is also concerned with the way of appointing...
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Administration of property of others - trusts
Lederer, Vít ; Vyskočilová, Silvia (referee)
Administration of property of others - trusts Abstract The main objective of this thesis is to provide a detailed and systematical view of the new regulation of the institution of the trust in the Czech republic using the descriptive, analytical and comparative method. The work is divided into seven parts. Part 1 of this study is focused on defining the concept of the trust and its creation. It deals with its theoretical background and its fundamental constitutive elements. Part 2 describes the founder and his role at the creation of the trust and during its existence. In this part it is also discussed the question of reservation of rights to the appropriated property made by the founder. Part 3 of this thesis is concerned with the of administration of the trust. Primarily, this part focuses on the role of the trustee and his duties towards the trust and to the beneficiary, as well as his duties to third parties. The author also explores the question of an objective and impartial administration of the trust where the founder or the person who is to receive a performance from the trust is also the trustee, as well as the question of appointment and removing the trustee. Part 4 deals with the beneficiary and his right to receive a performance from the trust. It is also concerned with the way of appointing the...
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Foster Care
Karešová, Marie ; Stretti, Sylvie (advisor) ; Kaňák, Jan (referee)
7 Anotace v cizím jazyce Annotation This bachelor work deals with foster care in the Czech Republic. I tried to approach not only history itself but also performance of foster care nowadays. In the first part, the basic terms used in this field are explained as well as important historical moments regarding foster care. Description of different forms and kinds of foster care is also included. Second part describes mediation and fosterage itself. Duties and discretions of foster parents including outline of child care benefits are also implicated, as amended by Act no. 359/1999 Sb, social - legal child protection. Final part shows course of foster care itself in one family from my close connection who brought up 2 children. The final parts of this chapter evaluates the importance of foster care in the society including experience of real foster parents in application on valid legislation. Key words: Foster care, foster parent, family, parents, child, mother, person, trustee, office, benefits, court
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Business Trust
Horejšová, Aneta ; Josková, Lucie (advisor) ; Černá, Stanislava (referee)
Business Trust This diploma thesis deals with the designation of the trust as a possible operator of a business enterprise, and so its use as an equivalent of a business corporation. The main goal is to compare these two entities in their differences and to find out whether the operation of the enterprise through the trust can be attractive for its settlor and what will be the advantages and disadvantages of this arrangement. The thesis is divided into seven chapters, including the introduction and the conclusion. After the introduction to the diploma thesis, the second chapter deals with a brief outline of what the trust is and the complexity of its legal regulation. It continues with a brief overview about the existence and functioning of the trust under the Czech Civil Code. The third chapter defines the trust as a business entity. It deals with the trust as an entrepreneur in business relations, and outlines settlor's possibility of anchoring business operations to the trust and conveying the necessary assets. The fourth chapter compares some interesting aspects of business corporations with their possible equivalents in the trust, thus outlining conformities and differences in their functioning. In particular, the differences between the contributions to the registered capital and the...
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Administration of property of others - trusts
Lederer, Vít ; Dvořák, Jan (advisor) ; Elischer, David (referee) ; Rozehnal, Aleš (referee)
1 Administration of property of others - trusts Abstract The main objective of this thesis is to provide a detailed and systematical view of the new regulation of the institution of the trust in the Czech republic using the descriptive, analytical and comparative method. The work is divided into seven parts. Part 1 of this study is focused on defining the concept of the trust and its creation. It deals with its theoretical background and its fundamental constitutive elements. Part 2 describes the founder and his role at the creation of the trust and during its existence. In this part it is also discussed the question of reservation of rights to the appropriated property made by the founder. Part 3 of this thesis is concerned with the of administration of the trust. Primarily, this part focuses on the role of the trustee and his duties towards the trust and to the beneficiary, as well as his duties to third parties. The author also explores the question of an objective and impartial administration of the trust where the founder or the person who is to receive a performance from the trust is also the trustee, as well as the question of appointment and removing the trustee. Part 4 deals with the beneficiary and his right to receive a performance from the trust. It is also concerned with the way of appointing...
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