National Repository of Grey Literature 19 records found  1 - 10next  jump to record: Search took 0.00 seconds. 
Comparison of shareholder taxation from the sale of a share and of a business enterprise in a limited liability company
Páleníček, Adam ; Kohajda, Michael (advisor) ; Sejkora, Tomáš (referee)
99 Comparison of shareholder taxation from the sale of a share and of a business enterprise in a limited liability company Abstract This diploma thesis analyses and compares alternatives for the sale of a stake in a limited liability company and the sale of a business enterprise with or without the distribution of the proceeds from that sale, in particular pertaining to the taxation of the owner of a stake in a limited liability company. The thesis is divided into an introduction, four main chapters, and a final chapter. The first chapter defines the key terms of a limited liability company, share and business enterprise, as well as issues related to the sale of a share and a business enterprise. Both institutes are distinguished. Furthermore, the key terms of tax law are defined, especially the definition of the construction elements of tax, which form the basis for analysis in the second and third chapters. Finally, the issue of tax optimisation and its differentiation from tax evasion in relation to the shareholder is defined. The second and third chapters separately focus on the analysis of alternatives. The second chapter analyses the first alternative of selling a stake. The third chapter analyses the second alternative of selling a business enterprise together with the possible distribution of the...
Tax Context of Transition from a Sole Entrepreneur to a Limited Liability Company
Konečný, Jakub ; Svirák, Pavel (referee) ; Kopřiva, Jan (advisor)
The thesis focuses on transformation of business from a natural person to a limited liability company, especially in terms of accounting and tax aspects. The theoretical part presents the basic aspects of business of natural persons and limited liability companies and analyses possible solutions for transformation from one form of business to another. The practical part analyses the possibilities of a specific entrepreneur who is interested in transferring his business to a limited liability company.
Suggestion of Changes in the Purchasing Process in Relation to Supplier Management
Losart, Jakub ; Tesař, Rostislav (referee) ; Jurová, Marie (advisor)
This master`s thesis focuses on suggestion of changes in the purchasing process in relation to supplier management. Served suggestion of changes in the purchasing structure to the satisfaction of the customer in term sof delivery dates, quality and cost. Analyzes the current state of purchasing process and suggest, based on critical points further steps to improve the situation of management contracts. Evaluates the theoretical approaches and implementation conditions with all the benefits.
Pledge over business enterprise and its part
Zabadal, Michal ; Eichlerová, Kateřina (advisor) ; Josková, Lucie (referee)
This thesis focuses on selected interpretation issues accompanying the particular stages of the existence of a pledge over a business enterprise. First, the thesis provides the basic definition of a business enterprise, with an emphasis on the characteristics relevant for the pledge purposes. In addition to the analysis of its legal definition, the thesis comes to defining the business enterprise as a special kind of a collective asset. The text further focuses on the moment the pledge over the business enterprise is created. It concludes that the pledge over the business enterprise itself, including each individual asset forming it, is created upon constitutive registration in the registry of pledges. The centrepiece of the analysis supporting this conclusion is represented by the concept of a business enterprise as a functional unit, which is dealt with as a such by the law, and not only in connection with the creation of a pledge. The next part of the thesis addresses the consequences of this mode of creation of a pledge for the protection of the good faith of third parties. It comes to the conclusion that, if a third party acquires a right in rem to a particular asset forming the pledged business enterprise, in good faith in the absence of its encumbrance, where the pledge over the business...
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...
Usufructuary lease of a business
Němec, Jakub ; Liška, Petr (advisor) ; Josková, Lucie (referee)
Usufructuary lease of a business ABSTRACT The object of the thesis is to analyse the current legal regulation of the usufructuary lease of a business and, in appropriate places, to compare this regulation with the previous legislation and to submit proposals for suitable contractual arrangements under the usufructuary lease of a business contract and the related documentation. At first, for the purpose of analysing the legal regulation of the usufructuary lease of a business, the thesis defines the institutes of a business enterprise and of a usufructuary. The first chapter focuses on the historical development of the concept of the institute of the business enterprise in Czech legal regulations, starting with the pre-war legal regulation and finishing with the current legislation. There is a passage devoted mainly to the definition of a business enterprise, a plurality of business enterprises and the nature of the business enterprise as a collective thing. This is followed by the effort to define the usufructuary lease of a part of a business enterprise constituting a separate organisational component, as the provisions on the usufructuary lease of a business are applied by analogy to the usufructuary lease of such part of the business. A part of the second chapter devoted to the institute of a...
Business Enterprise
Hospůdková, Monika ; Černá, Stanislava (advisor) ; Josková, Lucie (referee)
The presented thesis with the title "Business Enterprise" aims to comprehensively analyse the business enterprise as it is governed by the current Civil Code. The business enterprise is one of the key topics at the borderline of civil and commercial law and is an important institute connected with the day-to-day operation of the entrepreneurial activity. The thesis begins with a summary of the historical context, the interpretation of which is contained in the first chapter. The concept of this institute in the 19th century is analysed, thus as a subject of legal relationships, which serves to carry out entrepreneurial activity. As it is also apparent from the chapter, the concept in the second half of the 20th century was considerably different from the present, mainly because the enterprise was perceived as a legal entity. The second and third chapters, which are the main part of the thesis, follow up on the historical introduction. The second chapter deals with the definition of the business enterprise itself, and also proposes answers to the question of whether a single entrepreneur can own more than one business enterprise. An interpretation of the concept of the business enterprise is also given in comparison with the pre-war doctrine and the legal framework of the European Union, which was...
Study of the Order Processing in the Business Company
Milková, Ivana ; Tesař, Rostislav (referee) ; Jurová, Marie (advisor)
This Bachelor‘s thesis is focused on the study of the contract award in the business company. In the first part it’s focused on teoretic knowledge about process management. The second part is about introducing the company and analyzing current status of the company and contract award. Last part is focused on designing better solutions of the contract award for satisfaction of the customers in terms of delivery time, quality and costs.
Study of Distribution in the Selected Company
Hort, Radek ; Havlíček, Radomír (referee) ; Jurová, Marie (advisor)
This master`s thesis focuses study of distribution in the selected company. Served distribution contract to the satisfaction of the customer in terms of delivery dates, quality and cost. Analyzes the current state of contract and suggests, based on critical points further steps to improve the situation of management contracts. Evaluates the theoretical approaches and implementation conditions with all the benefits.
The Study of Order Processing inTrade Company
Hort, Radek ; Tesař, Rostislav (referee) ; Jurová, Marie (advisor)
This bachelor`s thesis focuses study during the engagement commercial enterprise. Served during the draft contract to the satisfaction of the customer in terms of delivery dates, quality and cost. Analyzes the current state of contract and suggests, based on critical points further steps to improve the situation of management contracts. Evaluates the theoretical approaches and implementation conditions with all the benefits.

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