1 Selected Issues of the Criminal Liability of Legal Entities in the Czech Republic Summary This thesis focuses on the selected issues of the criminal liability of legal entities in the Czech Republic, concretely the Act No. 418/2011 Coll. on Criminal Liability of Legal Entities and Proceedings against them. The main purpose of the thesis is to pick the most unclear provisions as well as the ones that cause that the criminal proceedings are not really effective. The first chapter analyzes the circumstances of ratification of the Act into the Czech legal system and the discussions connected to the ratification. The second chapter describes the chosen conception of the criminal liability of legal entities. Following chapters deal with the chosen pitfalls related to the application of the Act. The third chapter covers the § 7 of the Act and the extent of the crimes which are listed in this provision. The main problem regarding this provision is the fact, that on one hand we can find some crimes that can be hardly committed by legal entities and on the other hand we cannot find several offenses that could be expected to be committed mainly by the legal entities, e.g. infringement of the competition rules under the § 248/2 of the Criminal Act No. 40/2009 Coll. The fourth chapter focuses on § 8, firstly how the...

The main idea of this diploma thesis is to analyse benefits, which can be provided by employers to their employees with regard to the impact on the personal income tax base and corporate income tax base. The analysed employee benefits include tax and deduction benefits, whether they can be regarded as tax deductible expenses and whether they are included in the taxable income of an employee. The benefits provided in DELTA a. s. based in Kardašova Řečice were analysed. Their extent and impact on the tax base were examined in this company. The thesis also examines, whether it is appropriate to adjust the benefit system or not.

In first part of thesis there is a brief characteristics of handicapped people. Afterwards there are introduced various projects, plans, programmes and legislative norms focused on support of travelling of handicapped people. Results of survey finding out if handicapped people in Czech Republic travel, which tourism services are used by them and their satisfaction with tourism services, are an important part of the thesis. In last part of the thesis there is a SWOT analysis and a summary of the whole topic's analysis.

This master thesis deals with the taxation of a personal income and a corporation income. The theoretical part of the thesis describes the structural elements of taxes in conditions of the Czech Republic and characterizes the corporation income tax and the personal income tax. The practical part focuses on calculations of the corporation income tax and the personal income tax and a comparison of the employees and entrepreneurs taxation and a comparison of the taxation of the corporation income in 2009 - 2013.

The ongoing process of mental health reform in the Czech Republic brings transformation of services provided for people with mental illness. Considering the Convention on the Rights of Persons with Disabilities, the involvement of care users in decision-making in both policy and service delivery is also becoming the point of interest. One form of participation of users with their own experience of mental illness in ongoing changes is to employ them as peer workers. The thesis deals with the view of peer workers employed in mental health field on the profits and difficulties associated with their profession and how peers perceive the impact of their employment on their path of recovery. The theoretical part describes the concept of recovery, explains the development and basic principles of peer support and peer jobs in the Czech Republic. Subsequently, the development of services for people with mental illness is described from institutional care to community services. Then the development of psychiatric services in the Czech Republic is explained. In the practical part, the opinion of peer workers on the advantages and disadvantages associated with their profession is examined using the qualitative research. A qualitative analysis of data obtained from semi-structured interviews with ten peer...

Debarment action in execution proceedings The thesis targets the interpretation of debarment actions in execution proceedings. Generally the thesis provides a definition of debarment actions as a legal institution for the protection of third party rights and of debarment action execution proceedings. On the other hand the thesis is very particular in terms of the specifics of individual forms of debarment actions. The interpretation does presented also refers to current jurisprudence as applied by Czech courts as regards debarment actions, as well as in further related cases. The legal interpretation points out to the possibility of future amendments to certain legal provisions. The first Chapter of the thesis defines fundamental legal terms and institutions, which create a broader base for debarment action interpretations. The thesis focuses on the definition of notions of execution, the status of bailiffs, execution proceedings and the parties thereto as well as the sources of law including the definition of the inter relationship between Civil Procedure Code and Execution Procedure, which are cardinal for the main subject of the thesis. The interpretation contained in Chapter two aims at general description of debarment actions, their subjects and status within incidence disputes and it also...

The thesis focuses on the issue of person with visual impairment in the labor market and role of employment in the process of socialization of person with visual impairment. The thesis is divided into free chapters. The first chapter is devoted to characteristics of socialization, a description of development in adolescence and adulthood and socialization of visually impaired persons. The second chapter is devoted to education and employment persons with visual disabilities. The third charter comprises research part. The reseacrh part of the thesis contains description of the qualitative approach , brief characteristics of respondents and using analysis of interviews detect problem areas in employment of persons with visual disabilities. The thesis aims to map the difficulties, which the person with visual disabilities may encounter as a job applicant and describe the difficulties, which his or her may encounter in employment. It is also examinated, what is the role of employment in social life of person with visual impairment. Diffucult areas in the employment of persons with visual disabilities according to respondents are lack of information about the possibilities of employing visually impaired persons, in some cases, play a role prejudices of employers and their unwillingness to adapt the work...

The primary theme of the thesis is "paternity determination", an interesting part of private law. The goal of the thesis was to find juridical legislation that could be applied by legal institutions in the Czech Republic, and have been neither legally controlled nor properly spoken through. Also the thesis deals with surrogate motherhood institutes, same-sex parenthood, baby hatches and paternity determination of children, made by assisted reproduction. The thesis is divided into five chapters, which are divided further into sub-chapters. Following the introduction, the primary terms of parental difficulties, paternity determination and the term family are explored. The second chapter discusses motherhood institutes. It speaks primarily of surrogate motherhood's challenges, including other countries' attitude to this topic. The following chapter is about fatherhood determination, containing the juridical legislative analysis of the problem in the Czech law. The fourth chapter expands on the issues of same sex couple parenthood, and the forms of family coexistence. These issues are described in great detail from both the view of Czech law, and also as a global issue. The last chapter discusses the issues of baby hatches, and legislation regarding anonymity for those who utilize them in the Czech...

The aim of this diploma thesis is to describe and analyze legal regulation of individual income tax in the Czech Republic and in the United States, to compare the legal regulation in both countries and to assess the possibility of implementation of certain institutes of American federal tax law in the Czech Republic. The first chapter of this thesis deals with tax issues in general and with basic tax law terminology. The second chapter briefly describes elementary organization of the tax system and the structure of taxes in the Czech Republic and in the United States. The third chapter of this thesis discusses in more detail legal regulation of individual income tax in the Czech Republic according to individual elements of the tax construction. This chapter is divided into five subchapters, which deal with individual elements of the tax construction. The purpose of this chapter is to describe the Czech legal regulation of individual income tax and to underline problematic parts of this legal regulation. The fourth chapter, which is similarly structured as the third chapter, deals with legal regulation of individual income tax in the United States. This chapter is divided into two subchapters, the first of which discusses individual income tax on the federal level and the second one on the level of...

Resumé The theme of my diploma thesis is tax discounts and tax benefits in the context of personal income tax. The area of income taxes, including the income tax of natural persons, is a topic relevant for all economically active people. That is why I found it very interesting to make a deeper insight into this topic and deal with one partial issue of taxation of personal income providing the taxpayers with an important opportunity to lower their calculated tax obligation. This opportunity is represented by the above- mentioned tax discounts. In the introduction of my thesis I had to characterize, concisely and at large, the system of taxation of personal income in the Czech Republic with respect to current legal provisions in force, as found in the Act on Personal Income Tax, and outline the basic construction elements of the personal income tax. I also mentioned the non-taxable parts of tax base that had been a sort of a predecessor to tax discounts and had later also become the theoretical starting point for the current form of tax discounts. Another feature of my thesis that I could not leave behind are the material changes due to recent tax reform provided for by the adoption of the Act on Stabilization of Public Budgets that substantially changed the system of taxation of income of natural persons in...