79 Abstract The method of entering into a contract in public tenders according to Act. No. 134/2016 Coll. is a civil contractual process with a high degree of formalization and legal regulation. This makes it different from the general contractual process in civil law. The first chapter of this thesis is devoted to the analysis of public tenders in terms of setting up the legal framework. It goes into a conclusion that contractual process in public tender is part of the civil law with the subsidiary use of civil law rules, especially the Civil Code. The second chapter deals with a contractual process in a public tender itself. The process is divided into two phases - a precontractual phase and contractual phase. The precontractual phase includes procedures of the public tender that determine the clarification of content of the contract and the range of contractors. The contractual phase contains mainly the actual entering into a contract with successful tenderer. The chapter describes the specificity of the contractual process in a public tender since the announcement of the tender up to the actual entering into a contract. These specificities are introduced in relation to the open procedure being used in upper-tier mode. At the end of the chapter, there is a comparison with other types of proceedings and...

This diploma thesis address to a contractual ensuring of an international transportation from the business and the legal points of view as a part of intenrational business operations. It describes the clasification of freight transports and its economic significance in the world an in the case of the Czech Republic, as well. The thesis also characterizes the different types of transport contracts from the points of view of the Czech legislation as well as international treaties that is the Czech Republic a part of, including the ways of ensuring the customs declaration of transported goods. The thesis also includes a practical part focused on specifics of a dangerous goods transportation and the analysis of the related risks.

L’objet de cette thèse est « la gouvernance de la société par actions simplifiée (SAS) ». La SAS vient de fêter ses 20 ans. Par ailleurs, la gouvernance est un thème qui prend de plus en plus de place dans le milieu des entreprises. Ce sont deux notions récentes qu’il convient de définir. La SAS, ne connait pas de modèle unique puisque son régime souple lui donne la possibilité d’avoir une multitude d’organisations en son sein. Elle varie en fonction de la taille et de l'activité de la société. La gouvernance, peut être traitée sous deux angles. Le premier est le sens classique de la gouvernance, qui se limite à l’étude de la direction au sens strict du terme. Le second, est le sens moderne de la gouvernance, à savoir le nouveau thème de gouvernement d'entreprise. Cette dernière notion est plus large et comprend un ensemble de principes issus autant du droit dur que du droit souple. Elle a trouvé un cadre au sein des sociétés cotées avec le développement de codes de gouvernement d'entreprise. Ce cadre n’existant pas dans les sociétés non cotées, il convient de le définir. La SAS est, à cet égard, un excellent outil d'adaptation puisque la flexibilité de son régime permet d'ajuster son organisation dans la recherche d’une « bonne gouvernance ». L'objet de cette thèse est de proposer un modèle de gouvernance propre au caractère "protéiforme" de la SAS. / The subject of this thesis is « the governance of the « société par actions simplifiée » (SAS) ». The SAS has just celebrated its 20 years old. The governance is also a new concept which is growing within companies. Both concepts must be defined. The “SAS” has no single model. Its flexible legal structure allows different types of organisation. Its organisation varies throughout the activity and the size of the company. The governance, can be approached from two perspectives: the first one is a traditional approach which is the study of the management of the company, in its strictest definition. The second one is a modern approach, meaning the new concept of “corporate governance”. The latter is a wilder concept and includes legal (hard law) and non-legal (soft law) principles. This new concept has already its framework within listed companies (i.e Corporate Governance Code). However, within non listed companies such framework does not exist. In this context, the flexibility of the “SAS” is an excellent tool to adapt its organisation in the quest of a “good corporate governance”. This study proposes a governance model adapted to the SAS which is a "multifaceted" company.

Damages for Breach of Contractual and Non-Contractual Duty in Civil Law - Abstract The thesis at hand deals with liability for non-performance of a contract and liability in tort. The new Civil Code abandoned the general rule of Sec. 420 of Act No. 40/1964 Coll., which did not distinguish between contractual and non-contractual liability. The new Civil Code thus provides for two different liability regimes depending on whether the wrongdoer and the victim entered into a contract (or similar obligation) or not. While liability in tort is governed by Sec. 2909 and 2910 CC, contractual liability is stipulated in Sec. 2913 CC. The thesis strives to examine this important change in its complexity when emphasis in being put onto the theoretical, comparative and historical context. Firstly, the thesis provides for the basic theoretical background of liability in civil law and looks at the foundations of its division into contract and tort. The author further dives into the topic from a comparative perspective. Given the inspirational sources of the Czech Civil Code, the thesis focuses mainly on German and Austrian approach. The thesis also gives a brief summary of the historical development in the Czech civil law. The main part of the thesis focuses on the relevant provisions, their relationship and conditions for...

Damages for Breach of Contractual and Non-Contractual Duty in Civil Law - Abstract The thesis at hand deals with liability for non-performance of a contract and liability in tort. The new Civil Code abandoned the general rule of Sec. 420 of Act No. 40/1964 Coll., which did not distinguish between contractual and non-contractual liability. The new Civil Code thus provides for two different liability regimes depending on whether the wrongdoer and the victim entered into a contract (or similar obligation) or not. While liability in tort is governed by Sec. 2909 and 2910 CC, contractual liability is stipulated in Sec. 2913 CC. The thesis strives to examine this important change in its complexity when emphasis in being put onto the theoretical, comparative and historical context. Firstly, the thesis provides for the basic theoretical background of liability in civil law and looks at the foundations of its division into contract and tort. The author further dives into the topic from a comparative perspective. Given the inspirational sources of the Czech Civil Code, the thesis focuses mainly on German and Austrian approach. The thesis also gives a brief summary of the historical development in the Czech civil law. The main part of the thesis focuses on the relevant provisions, their relationship and conditions for...

[pt] No contexto da indústria de adquirência, uma adquirente é uma empresa que facilita a comunicação entre um varejista (online ou loja física) e os bancos emissores. Para um adquirente, é crucial determinar o potencial transacional de cada varejista para orientar estratégias adequadas de precificação e gestão de risco. Neste trabalho, propomos uma estrutura para avaliar adequadamente o potencial transacional de qualquer varejista usando as transações de seus pares. A estrutura proposta é baseada na construção de um contrafactual probabilístico que usa a regressão não paramétrica do kernel Nadaraya-Watson para modelar diferentes padrões sazonais, tendências e ciclos de negócios. Propomos uma metodologia integrada de processamento de dados para separar e validar os dados não afetados por intervenções para construir nosso modelo contrafactual probabilístico não paramétrico. O framework proposto é um poderoso sistema de suporte à decisão para gestão de receitas de uma adquirente, com aplicações diretas para precificação, detecção de churn e, de forma mais geral, gerenciamento de receita. Os resultados empíricos corroboram a eficácia do método em relação aos benchmarks relevantes. / [en] In the payment industry context, a merchant acquirer is a firm that facilitates communication between a retailer (online or brick–and–mortar store) and the issuing banks. For an acquirer, it is crucial to determine the transactional potential of each retailer to guide proper pricing and risk management strategies. In this work, we propose a framework to properly assess the transactional potential of any retailer using the transactions of its peers. The proposed framework is based on the construction of a probabilistic counterfactual that uses non-parametric Nadaraya-Watson kernel regression to model differing seasonal patterns, trends and business cycles. We propose an integrated data processing methodology to separate and validate the data not affected by interventions to construct our non-parametric probabilistic counterfactual model. The proposed framework is a powerful decision support system for a merchant acquirer revenue management, with direct applications to pricing, churn detection and, more generally, revenue management. Empirical results corroborate the effectiveness of the method against relevant benchmarks.

This research assesses the IFRS 17 Insurance Contracts standard from a mathematical and actuarial point of view. Specifically, a valuation model that complies with the standard is developed in order to investigate implications of the standard on financial statements of insurance companies. This includes a deep insight into the standard, construction a valuation model of a fictive traditional life insurance product and an investigation of the outcomes of the model. The findings show firstly that an investment strategy favorable for valuing insurance contracts according to the standard may conflict with the Asset & Liability Management of the firm. Secondly, that a low risk adjustment increases the contractual service margin (CSM) and hence the possibility of smoothing profits over time. Thirdly, that the policy for releasing the CSM should take both risk-neutral and real assumptions into account. / I denna rapport ansätts redovisningsstandarden IFRS 17 Insurance Contracts utifrån ett matematiskt och aktuariellt perspektiv. En värderingsmodell som överensstämmer med standarden konstrueras för att undersöka standardens implikationer på ett försäkringsbolags resultaträkning. Detta inkluderar en fördjupning i standarden, konstruktion och modellering av en fiktiv traditionell livförsäkringsprodukt samt undersökning av resultaten från modellen. Resultaten visar att det finns en möjlig konflikt mellan investeringsstrategier som är gynnsamma med avseende på värdering enligt standarden och ett försäkringsbolags tillgångs- och skuldförvaltning. Vidare leder en låg riskjustering till en högre avtalsmässig servicemarginal (CSM) vilket ökar möjligheten att utjämna vinster över tid. Slutligen bör policyn för hur CSM frisläpps beakta både risk-neutrala och verkliga antaganden.

Bostadsinvesteringarna har tagit fart de senaste åren i Sverige. Den gynnsammaprisutvecklingen har resulterat i fler nybyggnadsinvesteringar och antaletproducerade lägenheter har varit stort. I detta marknadsläge blev det allt merattraktivt att teckna förhandsavtal på nyproducerade bostäder. När prisfallet sedankom under hösten 2017 för att därefter stagnera, har det uppstått en ökad osäkerhetpå den svenska bostadsmarknaden. I den stagnerade marknaden harbostadsutvecklarnas finansieringsmodell avseende förhandsavtalen fått störremedial uppmärksamhet. Oftast handlar det om den kritik och de brister vad gäller deförhandsavtal som tecknats och som har uppenbarat sig allt mer när marknadensvängde. Detta har gett upphov till ett ökat antal tvister mellan bostadsutvecklare ochköpare såsom konsumenter, i ett försök att häva dessa avtal. Mot denna bakgrundhar idag allt fler hushåll avvaktat med att teckna förhandsavtal, framför allt påbostadsrätter där tillträdesdatum ligger långt fram i tiden.I uppsatsen har intervjuer hållits med bostadsutvecklare i Stockholm, finansiärer ochjuridiska ombud för konsumenter för att sammanställa synen på marknaden idag vadgäller förhandsavtal för nyproducerade bostadsrätter hos olika aktörer. Vidare har enfallstudie genomförts genom en djupdykning i två olika bostadsutvecklaresaffärsmodeller och styrprocesser, för att kunna granska underliggande orsaker till atttvister med köpare har uppstått. Syftet med uppsatsen har varit att identifiera definansiella orsaker som ligger till grund för de problem som idag uppstått påmarknaden, samt ge förslag på lösningar som vidare skulle kunna undersökas iämnet. / Residential investments have increased over the past years in Sweden. Thefavorable price trend has resulted in more investments in new-construction, and thenumber of new-built apartments has been large. During this market situation, itbecame increasingly attractive to sign pre-sale agreements on newly producedcondominiums. Since the prices subsequently fell in Autumn 2017 and thereafterstagnated, there has been an increased uncertainty in the Swedish housing market.In this stagnated market, the residential housing developers’ financing models for thepre-sale agreements has received greater medial attention. Most of this attention hasbeen about criticism and shortcomings regarding the pre-sale agreements that havebeen signed and which have become increasingly appeared when the marketswung. This has led to enhanced numbers of disputes between residentialdevelopers and buyers, as an attempt to lift these agreements. Today an increasingnumber of households have been waiting to sign pre-sale agreements, especially oncondominiums where access dates are well ahead.In the paper, interviews were carried out with housing developers in Stockholm,financiers and legal representatives for consumers in order to compile the view of themarket today regarding pre-sale agreements for newly produced condominiums,from various players. In addition, a case study has been conducted to get a deepdive into two different housing developers' business models and control processes,in order to be able to examine the underlying reasons why any disputes with buyershave arisen. The purpose of the thesis has been to identify the financial causes thatunderlie the problems that have arisen in the market today, and to give suggestionsfor solutions that could further be investigated on the subject.

La presente investigación se centra en el estudio de la posibilidad de deducir los gastos derivados de incumplimientos contractuales, específicamente los gastos por indemnizaciones de daños y perjuicios así como de las penalidades, a fin de determinar si dichos gastos permiten disminuir la base imponible del Impuesto a la Renta de Categoría, en consecuencia, efectuar un menor pago de dicho impuesto. Producto de nuestro análisis de la jurisprudencia del Tribunal Fiscal y Poder Judicial, doctrina y la posición de la Superintendencia Nacional de Aduanas y de Administración Tributaria (en adelante, SUNAT), se han identificado los principales fundamentos que avalan tanto la posición a favor como la posición en contra de la validez de la deducción de los gastos derivados de incumplimientos contractuales. Dichos fundamentos, tanto a favor como en contra, han sido analizados considerando distintos tópicos del derecho tributario, derecho constitucional y derecho civil, tales como el aspecto material de la hipótesis de incidencia tributaria, cómo se establece la base imponible del impuesto, qué deducciones están permitidas por ley, los fundamentos teóricos del principio de causalidad, el principio de capacidad contributiva, el principio de libertad contractual, el concepto de ilícito civil, entre otros. Así pues, producto de nuestro análisis, hemos concluido que resulta válido deducir los gastos derivados de incumplimientos contractuales, puesto que cumplen con el principio de causalidad y no existe una prohibición normativa expresa que limite o restrinja la deducción de dicho tipo de gastos. Entre los fundamentos a favor, tenemos que el no pago de tales conceptos daña la reputación de la empresa en el mercado, afectando la generación de rentas futuras; porque su reconocimiento es necesario para que los contribuyentes efectúen una tributación acorde al principio de capacidad contributiva; que el derecho tributario es autónomo y si bien puede aplicarse otras normas ajenas al derecho tributario se debe verificar que ello no desnaturalice la finalidad de las instituciones propias del derecho tributario, asimismo porque constituye una manifestación de la libertad contractual de los contribuyentes y se trata de gastos que se originan en el devenir de las actividades empresariales de los contribuyentes. Sin embargo, consideramos que esto no se aplica a la totalidad de los casos, puesto que existen gastos derivados de incumplimientos contractuales que pueden resultar no deducibles por no haberse generado en el devenir de las actividades generadores de rentas gravadas (actividad comercial permitida), o por tratarse de situaciones de simulación, por lo que debe efectuarse un análisis caso por caso en función a las condiciones en las que se generó el contrato, el pago, el negocio que ejerce el contribuyente, entre otros.

En el presente informe se desarrollará la deducción de gastos por penalidades y la disposición indirecta de rentas no susceptible de posterior control tributario por gastos que no cumplen con el principio de causalidad. En relación con la deducción de gastos por penalidades, se ha partido desarrollando el principio de causalidad y los criterios o requisitos de normalidad, razonabilidad y fehaciencia en función a la doctrina jurídica; así como, diversas instituciones del derecho civil (contratos, obligaciones y responsabilidad civil) con la finalidad de determinar cuál es el comportamiento exigido por el ordenamiento jurídico a los privados y las características y funciones de la penalidad contractual. Finalmente, como parte del objetivo principal del informe, se determinó que los gastos por penalidades no se encuentran prohibidos; que cumplen con el principio de causalidad y en determinados casos con el criterio de normalidad, siempre que los incumplimientos se originen en causas no imputables, por cuanto en dichos casos no contravendrían el parámetro de actuación normal existente en el derecho tributario y el derecho civil. En cuanto a la disposición indirecta de rentas, se expone la problemática suscitada por la interpretación del inciso g) del artículo 24-A que regula la presunción de dividendos cuando existe una “disposición indirecta de renta no susceptible de posterior control tributario”. En ese sentido, se analiza la naturaleza de esta norma y los requisitos obligatorios para su configuración; para dilucidar si resulta aplicable en el caso de una cesión de marca por parte de una accionista a una empresa cuya causalidad no ha sido acreditada.