The theme of this diploma thesis is "Application of Value Added Tax (VAT) in Association without Legal Personality". The thesis focuses on such type of association that is mainly used by entrepreneurs-individuals for the purposes of their consistent gainful activity. This type of association is the most common in practice. The thesis is divided into three chapters. The first chapter is theoretical and provides with a general view of the legal frame of the association without legal personality under the Civil Code which represents the main basis for the application of the Law of VAT. Association participants who have the status of VAT taxpayers are obliged to observe general VAT rules, but there are some exceptions. The second chapter of the thesis is dealing with the analysis of legal regulations of the association without legal personality governed by the Law of VAT. With regard to the fact that these legal regulations are insufficient, the diploma thesis should offer proposals for making them better. So that the legal certainty of association participants could become higher.

This thesis deals with compensation for immaterial damages in the Czech Republic and Germany with focus on personal injuries and a specific question of wrongful birth and wrongful life actions. Its aim is to describe the differences between both legislations. In the first part my work is concerned with a theoretical analysis of the conditions of damage liability in the tort law in both countries. The second chapter follows up with the definition of material and immaterial damages and the way and extent of their compensation. The third one is concentrated directly on personal injuries, it introduces the term and the range of persons entitled to a compensation and it analyses the way and extent of the compensation for personal injuries (above all the damages for pain and suffering) in the Czech Republic and Germany, with specific emphasis on the Methodology of the Czech Supreme Court on the compensation for immaterial damages in case of personal injuries. The fourth chapter is focused on an ethical and legally complicated question of wrongful birth and wrongful life actions.

This thesis deals with civil liability of the Supervisory Board and its members for breaching his duties. Emphasis is placed on responsibility and legal relationship, whose content is obligation to pay damages, between Supervisory Board and its member and business companies (in the new terminology "business corporation"). This thesis is dealing at first with the legal anchoring of the Supervisory Board as such, the creation and termination of the Supervisory Board and the definition of its living space not only in the relation to corporation, but also to individual shareholders, General Assembly and of course to the Board - including their mutual rights and responsibilities. Thesis is crossed by author's intention to evaluate the active legislation, whose legislative life is coming to an end, and on the basis of that to comment upcoming legislation that at least brings a fresh wind to the corporate life. Shortly is discussed upon by the factual impossibility to prosecute members of the Supervisory Board for crimes associated with their performance.

The Czech accounting standards have been amended many times yet. They were nevertheless adjusted in connection with the recodification of the private law on January 1st, 2014. Main output of this recodification was "The new civil code" and "The law about commercial corporations". The diploma thesis examines the impact of these legal standards on the Czech accounting standards. Apart from that, the new civil law brings also new terminology, what has consequently an impact on legislative and technical changes of the Czech accounting standards. Moreover the thesis talks about selected recodification areas, which significantly interfere in accounting. It is mainly the new concept of properties, trust, earnest payment and paying of prepayments on share on profit. Last but not least, the thesis tries to explain the new definition of technical improvement.

On 1 January 2014 the new Civil Code, the most important piece of legislation, has come into effect. It is a part of large recodification of the Czech civil law. This thesis, "The impact of the new Civil Code on liability insurance", points out the most significant changes and the implications which effects, among others, the insurance sector. The first part of the thesis addresses mostly the theoretical concept of liability, the elemental preconditions of liability and methods of compensation for material and immaterial damage, including comparison of claim rights under former legal norm and the current legal norm. It also mentions the ambiguity in law in case of compensation for work-related injuries and occupational diseases. The second part of the thesis is dedicated to describing the process of implementation of the new Civil Code to operation of insurance companies from both legal and financial point of view. This includes evaluation of the impact of the changes on settlement of compensation claims for immaterial damage from the first available data. The third part is focused on the characteristics of liability insurance and its construction. It includes basic breakdown by legal bindings and a description of types of liability insurances. The conclusion contains overall assessment of liability insurance on the Czech insurance market.

This master thesis concerns a transformation of the civil association into one of the legal forms, which were created along with the new civil code. A various analysis of transformation criteria have to be done, in order to decide which legal form is suitable. The tax impacts are one of the major criteria and therefore they are analysed separately. A recommendation of specific legal form and identification of regarding tax impacts are the main goals of this thesis.

The Thesis deals with impact of land price on the usual price of building and its change due to code no. 89/2012. The impact was determined based on market prices of lands and buildings retrieved from real estate databases. From statistically processed data was found out a 75% correlation between the market price of building and land. For numerical description the impact of land price on the usual price of building was assembled an equation. With this equation can be from land price roughly estimated usual price of building. The results of this thesis can contribute to speeding-up the process of initial estimation of usual price, as well as presents a way of displaying location, price, distribution of data and frequency of equal prices in one graph.

Dissertation deal with custodianship of adult persons who are, on the ground of court order, limited their own no legal competention. The main purpose is to describe and explain institutional care adjustment to persons who are limited their legal capacity, and thus give an explanation of public custodianship in the Czech Republic. Custodianship of adult person is set in Civil Code, num. 89/2012, which has brought changes into assessment of legal competention of adult persons. In case, there is no family member who is able to care of no legal competention person, the court enact the village, where is person's permanet address, to be his carer. Public custodianship legislation has been missing up to now, the only document that has been given to help self -government clerks is methodical manual. Besides describing no legal competention care of persons in ny dissertation, I engage in identification problems and putting public custodianship into practise. I identify daily problems of administration workers relating to public custodianship. In empirical part, using qualitative form of research, I interview workers in Liberec district, who work in area of local custodianship.

This diploma thesis focuses on the exercising of voting rights by people with intellectual disabilities. The thesis aims to present the topic of voting rights of people with intellectual disabilities within the domestic and international legislative framework and to explore the perception of elections and voting rights from the perspective of people with intellectual disabilities by applying qualitative research. The theoretical part describes elections, voting rights, specific features of people with intellectual disabilities, and availability of the support to vote. The essential part of the diploma thesis also contains a legislative overview, which anchors the voting rights of people with disabilities. The practical part of the thesis deals with the topic of perception of elections and voting rights from the perspective of people with intellectual disabilities. The partial aims of the research are to find out: how do the people with disabilities evaluate the importance of elections; which factors influence their political choice; which knowledge about the topic of limiting the exercise of the voting right through limiting legal capacity do people with intellectual disabilities have; how do people with intellectual disabilities evaluate the availability of information and support to vote. The...

Enterprising of Civic Associations in Czech Republic according to new Legal Regulation This Thesis concerns with Enterprising of Civic Associations in Czech Republic according to new legal regulation. 1st January 2014 the New Czech Civil Code comes into operation and brings alteration that affects all most of the Non-profit organizations in Czech Republic. New legal regulation provides Civic Associations possibility to transform them into another Legal Form of organization. It provides also new opportunities for Associations' business. In the empiric part of the Thesis three following Czech Civic Associations and their business activities are introduced. Ekodomov, o. s. POHODA, o. s. - society for disabled people's normal live Pragulic, o. s. - Get to know Prague in different way! Powered by TCPDF (www.tcpdf.org)