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Přechod práv a povinností v pracovněprávních vztazích / Transfer of rights and obligations arising from employment relationsKošnar, Michael January 2016 (has links)
The thesis focuses on the transfer of rights and obligations arising from employment relations. This legal institute is primarily aimed at the protection of employees during the transfer of undertakings, which can negatively affect their employment relations. The matter is regulated under the Transfers of Undertaking Directive 2001/23/EC. In addition, it is regulated under Czech law, mostly by articles 338-342 of the Czech Labour Code No. 262/2006 Coll. The thesis involves critical assessment of the EU and Czech regulation of the issue including relevant case law of the Supreme Court of the Czech Republic and the Court of Justice of the European Union(CJEU). Furthermore, it aspires to identify the possible problems arising from the current regulation and aims to find their possible solutions. The most essential questions are; when the transfer of rights and obligations occurs according to legislation currently in force and when it should occur in the case the legislation is to be amended. The thesis consists of three chapters. The first introductory chapter provides the reader with a necessary theoretical background. The second chapter contemplates the Directive 2001/23/EC and predominantly focuses on the material scope of the Directive in the light of the relevant case law of the CJEU. Finally,...
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Optimalizace výplaty příjmů společníků a jednatelů od obchodní společnosti / Optimalizacion of Taxation on Incomes for the Stockholder and Executive Head of the CompaniesMajtanová, Marie January 2011 (has links)
The diploma thesis focuses on the optimization of the income payment the partner (shareholder), who is also the executive heads of a trading company with limited liability. An analysis of the incomes paid according to their amount and type is fundamental for the choice of the optimum variants in the particular trading company. The result achieved is a reduction of the costs associated with the payment of the company´s and the partner´s financial resources. The thesis will help founders of companies to save costs related to expenditure incurred in the disbursement of financial resources for their personal use.
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