This thesis is focused on comparing the individual entrepreneur is a limited liability company from legal, accounting and tax purposes. The first chapter is devoted to individual entrepreneurs. First, it discusses basic concepts such as company or business. The following information, such as keeping obligations for businesses, tax records or overhead costs. Another chapter focuses on the characteristics of a limited liability company and the main accounting and tax implications. The following is a comparison of the advantages and disadvantages of the individual entrepreneur is a limited liability company. The last part of the thesis is the practical part. This first part of the practical part deals with the comparison of the tax burden on individual entrepreneurs and companies with limited liability. The second part then compares the legal and accounting differences in the establishment of these legal forms.

The aim of the diploma thesis is to compare the limited liability company legislation before the recodification of private law and after. The thesis is mainly focused on the accounting implications. The first chapter is dedicated to the recodification, their rationale and basic principles. The second section explains important dates related to changes in legislation. The following chapters describe the specific changes and their accounting solutions. At the end of the thesis is evaluated the effect of the recodification. Overall, the new legislation does not drastically alter the business corporations law. Newly entrust them much more freedom in deciding about themselves. Much more power and responsibility are concentrated in the hands of their statutory bodies.

Diploma´s thesis is focused on analysis of recodification of private law of the Czech Republic, which was released at the beginning of 2014. Attention is mainly paid on the part of the recodification of private law, which is connected with commercial corporations. The thesis is focused on the law number 89/2012 Sb., nový občanský zákoník and also the law 90/2012 Sb., o obchodních společnostech a družstvech, which are valid since January 1th 2014. The facts of findings are presented on a specific example of merger acquisition. The aim of this thesis is to point out possible problems connected with rectification and its following projection into the issue of company transformation.

This thesis carried out an analysis of various aspects of liability for defects in the contract of sale under the New Civil Code. The text discusses general liability and displays special treatment contracts. The thesis includes a division of defects, deals with a liability for defects focused on the sale contract and a contract for work. Further specification party beneficiary rights of defective performance and other rights to the settlement of total loss. There are given rights principles and procedures of the defects of the complaint procedure. The text contains rules on liability for defects in international trade. The thesis is the comparison of new and old legislation, the most significant changes and an overview of the consequences of changes to the consumer.

Presented diploma thesis deals with concepts from the real estate practice and people, who are employed in this practice. The thesis provides a look at contracts used in the real estate practice and their changes according to the passing of the new Civil code. The thesis is mapping changes in the real estate business as a follow-up to the passing ot the new cadastral act. Focus is also put on new definitions of some terms related to the real estate branch, as the new Civil code stipulates. The thesis studies present level of education of real estate brokers and possibilities of further education in this branch. Within the scope of the diploma thesis a questionnaire has been elaborated, which mapps fundamental issues of the real estate business. The questionnaire is also focused on prepared bill about providing of services of the real estate brokers.

This master´s thesis deals with the basic principles of the Land Register, comparing those principles on the basis of previous legal regulation in effect until the end of 2013 and current legislation, where from the 1st January 2014 came to force Act no. 256/2013 Coll., on Land Registry (Cadastral Act) and Act no. 89/2012 Coll., Civil Code. Many changes, important for principles of the cadastre, are enshrined in these regulations. Thesis describes particular principles and states the most important changes, that occured in connection with the new legislation. It explains these changes theoretically and also practically on simple examples for better understanding of the principle.

The purpose of my thesis is to analyse the selected institutes of inheritance law. Since the new civil code has altered, or revived some of the institutes, my thesis looks at those changes, analyses them and provides a look to German and Austrian civil codes. The thesis composes of introduction, five chapters, each one of them dealing with different aspects of inheritance law and conclusion. Chapter one gives us general insight into inheritance law. Parts as follows are - General characteristics of inheritance law, selected basic principles and systematic of the New civil code and inheritance law. Chapter two focuses on the basic institute of inheritance law, the Testament. The following parts focus on specific parts of this institute. Namely as follows - General insight into Testament, Persons that make it, The way how to make it, Irregular forms, Regular forms, How to change or cancel it, The division of assets, Compulsory shares, Disinheritance and Orders in testament. Chapter three focuses on Contract of inheritance as institute that combines parts of inheritance and contractual law. The parts as follows are - General insight, Persons that make it, Forms in which it is made, Basic protection to the sides, Cancellation and changing contract. Chapter four focuses on Legacy interesting in the...

The purpose of my thesis is to analyse the selected institutes of inheritance law. Since the New civil code has altered, or revived some of the institutes, my thesis looks at those changes, analyses them, compares them with German and Austrian civil codes and when appropriate gives my own opinion on the changes. The thesis composes of introduction, five chapters, each one of them dealing with different aspects of inheritance law and conclusion. Chapter one gives us general insight into inheritance law. Parts as follows are - General characteristics of inheritance law, basic principles and position in the New civil code, Selected changes in civil law terminology, which are used in the following chapters. Chapter two focuses on the basic institute of inheritance law, the Testament. The following parts focus on specific parts of this institute. Namely as follows - General insight into Testament, Persons that make it, The way how to make it, How to cancel it, Regular forms, Irregular forms, The division of assets, Compulsory shares, Disinheritance and Orders in testament. Chapter three focuses on Contract of inheritance as institute that is combined with parts of inheritance and contractual law. The parts as follows are - General insight, Persons that make it, Forms in which it is made, Basic...

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...

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...