The diploma thesis deals with refund of VAT to entrepreneurs from European Communities and from the third countries. The first part makes the reader familiar with the legislative conditions which are set by the EC guideline and by the Value added tax law. The process of filling in the VAT refund application and the tax administrator process of considering an application are analysed in the second chapter. The third chapter compares legislative conditions and the VAT refund processes to entrepreneurs from European Communities and from the third countries. Also there is mentioned an evaluation of the identical and the different elements.

Decision of vehicle purchase consists of several aspects. One of them is also tax area. By comparison of purchase from own resources and from third parties is possible to reach tax optimal solution. Preferences about the way of purchase will differe according to who is the buyer. The next chapter compare tax incidence in different countries.

Various tax impacts of advertising are analysed in the thesis. Advertising is perceived as an instrument serving the purposes of searching customers and supporting sales, and it may subsist in many particular forms. The tax deductibility of adverisement costs for the determination of income tax base are analysed, and consequently the tax implications of various advertising forms are introduced from both of the income tax and VAT view. From the tax point of view, the differentiation between the advertising and entertainment is important. Cost-free provision of promotional items forms a special exception. Furthermore, the gifts are diversified from the sponzoring and also the tax impact on the side of the recipient is mentioned. A special attention is paid to tax impacts of advertising through the means of promotional samples and tasting, price reductions and fidelity schemes. Also the legislation limitation of the marketing competitions are analysed. The respective theme is also influenced by the EU-harmonisation of advertising and tax areas, from which the possible progress in this field may be deducted.

Cílem této diplomové práce je poskytnout ucelený pohled na daň z přidané hodnoty ("DPH") při poskytování služeb v rámci EU. Celá práce je rozdělena do 5 kapitol. První kapitola je věnována historii DPH, jejímu postavení v daňové soustavě a zhodnocení výhod a nevýhod zavedení DPH. Následující kapitoly jsou zaměřeny na harmonizační vývoj DPH v rámci EU a vymezují jednotlivé konstrukční prvky DPH dle českého Zákona č. 235/2004 Sb., o dani z přidané hodnoty. Klíčová 4. Kapitola je věnována úpravě poskytování služeb v rámci EU jak z pohledu českého zákona o DPH, tak s pohledu evropských směrnic a judikátů Evropského soudního dvora. V závěru práce jsou diskutovány dopady chystané novely českého zákona o DPH na oblast služeb poskytovaných v rámci EU.

This thesis deals with analysis of the differences between men and women in the labour market and their impact on personal income tax. Analysis of labour market is made from two perspectives. First is the comparsion of the situation of Czech Republic throughout the European Union. In the second part I also compare these conditions between years 2000 and 2008. Analysis of tax revenue is made from data available in the United Kingdom, its results is evaluation of the factors which have impact on the total tax revenue. In the end, all of the findings are applied to major shortcomings of the Czech Republic system. The proposed solutions are mainly in the part-time employment, affordable and quality childcare and dependents, and a system of providing parental leave and parental allowances.

This thesis analyzes the different VAT measures applied to non-profit orchestras and orchestras established as business. The analysis is based on the comparison of the rules of the Czech VAT legislation for both types of orchestras and their simulation on the example of a fictional orchestra. However, the simulation is based on data from one of domestic professional non-profit orchestra. The analysis shows that the exemption of cultural services can be unfavorable for large non-profit orchestras carrying out a diverse range of activities. The consequences following the application of different VAT measures are stated in the last part of the thesis.

The Crime of Money Laundering under Section 216 of the Czech Criminal Code Abstract The diploma thesis aims to examine the crime of legalization of proceeds of criminal activities in its narrower sense, i.e. the crime under S. 216 (2) of the Czech Criminal Code. This crime is referred to as "the crime of money laundering" throughout the thesis, as opposed to the crime of possession of stolen goods under S. 2016 (1) of the Czech Criminal Code. The opening chapter reviews the terminology used by Czech law. Then the thesis briefly addresses the phenomenon of money laundering in a broader context; this chapter also provides with statistics of criminal prosecutions for the named crime in the Czech Republic. In a separate chapter, the thesis names some of the most essential international documents adopted in the area of combating money laundering so far. The thesis then describes and evaluates the evolution of the crime of money laundering under Czech criminal law, namely regarding the respective amendments of the law. The following chapter then analyses the most significant elements of the crime of money laundering, and as such, it represents the centrepiece of the thesis. From this analysis, several important and disputed questions arise and are examined further. The thesis emphasizes e.g. the issue of...

Violent Crime and Its Prevention Abstract This thesis deals with violent crime and its prevention. This topic is broad, therefore only few aspects are included into this work. I focused mostly on phenomenology of violent crime, worldwide comparation and prevention of crime. The violent crime is a traditional criminologic topic, but despite that, it is still very actual. My goal was to chart violent crime and its prevention. This work is divided into six chapters. In the first chapter, basic concepts are defined. The focus of a second chapter is on phenomenology, state, dynamics and extent of the violent crime in Czech Republic and in countries, that I have chosen. In the following chapter, the state of violent crime is compared in-between some chosen countries through index crime of homicide. Crime in United States and Great Britain is compared in more detail later in this chapter. In the same chapter, relapse and latent crime is also described. In the third chapter, perpetrator of violent crime, various kinds of typology, ratios between men and women in sense of numbers of offences and age composition of offenders are discussed. Victims, victimization, types of victims, forms of experiencing harm and impact of violent crime on the victim is the main topic of the fourth chapter. The fifth chapter deals with...

The morphology of plant body is shaped by genetically coded developmental programme together with environmental factors. The influence of environmental factors on the morphology is much more important in plants that in other multicellular organisms. The developmental programme provides a general scheme that is modified by environmental signals. Phytohormone auxin is a regulator of plant morphogenesis and its distribution in the plant body is an important mechanism controling the growth and development of plants and coordinating the developmental programme with environmentally-induced changes. This thesis investigates factors important for transport of auxin from cells, second part is dedicated to bioinformatic analysis of the transporters from the PIN protein family. For investigation of signals involved in regulation of activity of auxin efflux transporters I have selected (based on published information) physiological signals influencing auxin transport. These signals were changed by treatment with chemicals and resulting changes in auxin transport were measured (on the cellular level) with the intention to discover signals that can rapidly (within minutes) change the activity of auxin efflux transporters. The signals, which satisfy these requirements were subjected to further investigation. He detailed...

and key words Mouse polyomavirus-derived virus-like particles composed from major capsid protein VP1 (MPyV VP1-VLPs) are interesting structures for use as a delivery system of various cargos into cells. VP1 protein self-assembles into icosahedral particles of 45 nm in diameter that are hollow highly regular nanoparticles. In this work, model small molecule cargo, Cyclodextrin-Based Bimodal Fluorescence/MRI Contrast Agent, was encapsidated into MPyV VP1-VLPs. The cargo was stably associated with VLPs and was delivered into mammalian cells using these VLPs. To prevent VLPs entrapment in endolysosomal compartments and increase the potential of VLPs applications, MPyV VP1 protein was modified by insertion of histidine-tag (6 histidine long sequence surrounded by glycine and serine) sequences into VP1 surface loop DE, because histidine modification of synthetic systems had enhancing effect on endosome escape and cargo delivery. With the use of in Bac-to-Bac® baculovirus expression system His-VP1 protein was expressed in insect cells and a variety of VP1-assemblies was obtained: long tubules and small 20nm VLPs formed from VP1 with 4 histidine-tags in DE loop, and novel VP1 nanostructure, which we named nano-jumpers, formed from VP1 with 2 histidine-tags. Nonetheless the endosome escape properties of...