The thesis is defining individual income of partners of business companies subject to tax of personal income eventually to other deductions and providing comprehensive overview of these mandatory deductions according to legal regulations valid for year 2010 including some changes which which will take effect from 1st of January. The subject of my thesis is taxation of partners income - tax residents and non-residents to whom derive incomes from business company which is situated in Czech Republic. The thesis is divided into five chapters. In the first chapter is explained position of individual partners depending on the type of company. In partnerships i.e. co-partnerships, limited partnership and European economic interest grouping, the partners usually participate in business enterprise by their own activities. In capital companies i.e. limited liability companies, joint-stock companies and european companies, the partners are participating through their own property values. In the second chapter is briefly described the tax structure of individual income and its basic elements. The third chapter is description of definition individual incomes of partners and taxation of them. Because of miscellaneous kinds of incomes are used miscellaneous kinds of taxation. It is mainly focused on taxation of...

The impact of Directive 2004/38 upon the free movement of nationals of the European Union with regard to relevant case-law of the European Court of Justice This diploma thesis deals with impact of Directive 2004/38/EC of the European Parliament and of the Council of 29 April 2004 on the right of citizens of the Union and their family members to move and reside freely within the territory of the Member States on the freedom of movement. The first chapter of thesis aims to cover main points of development of the right to free movement. From the right of workers as an economic factor to the general right of every citizen of Europe. As far as the introducing of the European Union Citizenship was very important point for the development of right to free movement, this chapter also concerns evaluation of this phenomenon. Further this chapter contains analysis of the most important cases rendered by the Court of Justice of the European Union which affected the right of free movement mainly since European Union Citizenship has been established. The second chapter is the core of this thesis. It comprises analysis of the text of Directive 2004/38. It is giving a complete elaboration on the subject of Directive, beneficients of rights, conditions and rights. As far as the Directive 2004/38 is repealing number of...

The taxation of the employees assigned from the Czech Republic abroad and from abroad to the Czech Republic The theme of this Thesis is the taxation of the employees assigned from the Czech Republic abroad and from abroad to the Czech Republic. The Thesis analyses this issue in order to allow the reader to understand the ways of employed natural persons' taxation and how this is influenced by various foreign assignments set-ups. The aim of the Thesis is to introduce the reader to this issue in its full range from the wide analysis of international migration of workers to specific tax impacts and practical examples. From time to time I also point out the insufficiencies in relevant Czech tax and other related legislation. The Thesis consists of five key chapters. The initial chapter focuses on analysis of the international migration of workers both from global as well as local perspective and also examines its widespread and its potential future development. It also focuses on definition of the term employee. Second chapter concentrates on explanation of basic terminology that is essential for understanding and dealing with the presented issues such as tax residency and its impact on tax liability of natural persons. As this issue is rather complicated one and as it suffers from heterogeneous...

This thesis deals with selected issues in sanctioning of legal persons. In particular, it focuses on sanctions applicable to legal persons under the act on criminal liability of legal persons. I selected this topic since I am interested in criminal law, especially in criminal liability of legal persons. I decided to focus on sanctioning of legal persons, or more precisely on selected issues thereof, since there are many reasons why this topic is subject of passionate discussions about the act. Based on theoretical and practical findings, this thesis aims to analyze whether the current state of law in the area of sanctioning of legal persons in the act on criminal liability of legal persons is perfect and fully sufficient, or whether it requires amending. The preface introduces the topic of sanctioning of criminal persons and the structure and the main goals of this thesis. Subsequently, the thesis is divided into seven chapters. The first chapter deals with theoretical issues. It covers different approaches to sanctioning of legal persons throughout Europe and key arguments both in favor and against the introduction of new regulation of sanctioning of legal persons in the Czech Republic. The second chapter covers basic provisions of sanctioning of legal persons in the act on criminal liability of...

The thesis concerns the questions related to the criminal liability of legal entities, with focus on their sanctioning. The criminal law is being traditionally linked to the criminal liability of an individual. The social environment has changed in the last decades in such a way that it was vital to reflect its negative consequences. In a number of EU countries, the action resulted in implementation of criminal lability of legal entities. The Czech Republic used to be a country where the criminal lability of legal entities was not complied with for many years. The change was brought by adopting the act of No. 418/2011 valid from 1st January 2012, dealing with criminal liability of legal entities and its related proceedings. The thesis is devided into four chapters. The opening chapter focuses on theoretical questions of criminal liability of legal entities. Different approaches to the matter are analysed here in detail, international and European commitments of the Czech Republic in relation to criminal liability of legal entities are also mentioned. The second chapter is related to the basic rules of sanctioning the legal entities. Theoretical definition of "sentence" and "preventive measure" terms can be found in the first part of the chapter. All rules for sentencing and specific criteria for...

1 RESUMÉ Corporate Income Tax The aim of this diploma thesis on "Corporate Income Tax" is to outline the current legal background of the corporate income tax and asses and evaluate the most substantial changes regarding the Act no. 586/1992 Coll., Income Tax Act, as amended that have become effective as of January 1, 2014. The changes discussed in this thesis include especially, but are not limited to, the changes adopted in connection with the recodification of Czech Civil Law. This thesis consists of Preamble, Chapters 1 through 4 and Conclusion. Chapter 1 "Tax and the Czech Tax System" addresses taxes and the tax system within the meaning of a general theory of tax law. This Chapter provides a general introduction to the concept of taxes, description of the purposes of taxes and the tax system and tax framework of the Czech Republic. Chapter 2 "Corporate Income Tax" provides analysis of the corporate income tax in accordance with the Income Tax Act. It focuses in particular on the key structural elements of the corporate income tax. i.e. subject and object of the tax, tax assessment base, tax rate and the taxation period. This Chapter aims not only to outline the current corporate income tax legislation, but also to point out the most substantial changes effective as of the beginning of the year of 2014...

This thesis deals with sanctioning of legal persons under the Act No. 418/2011 Coll., on Criminal Liability of Legal Entities and Legal Proceedings against them (hereinafter referred to as "Act"). The main part of the paper consists in detailed analysis of the sanctions that may be imposed on legal persons. The main goal of the thesis was to evaluate this relatively new area of legislation which has not been amended to this day in any significant way. Special focus was given to the evaluation of whether the effective legislation in question is complex, sufficient and flawless or whether any amendment is necessary. The preface introduces the main topic, goals and the structure of the thesis. The thesis in general is divided into four parts. The second part deals with the basic institutes related to the criminal liability of legal persons and their sanctioning. The character of legal persons is defined, as well as the range of relevant legal entities on which the legislation in question is applicable. Also different approaches to the sanctioning of legal entities are introduced followed by brief analysis of the basic principles of the criminal liability of legal persons in Czech Republic in accordance with the principle of imputability of a crime to a legal person. The focal point of the thesis can...

The topic of this Master's thesis is the analysis of criminal liability of legal entities in the Czech republic that is contained in the Act no. 418/2011 Sb., on Criminal Liability of Legal Entities and Procedure against them, which was adopted on 22. 12. 2011. It is a topical isuue, which still contains a lot of unanswered questions. The aim of the thesis is to familiarize the reader with this new institute in the Czech legal system, with which there are not many practical experiences yet. Taking into account the extent of the thesis, it does not include a comprehensive analysis, but it focuces on key issues in the legal regulation. The work is also dedicated to the regulation of this institute in the Spanish legal system. The thesis is divided into three chapters. The first chapter deals with general issues that are related to the criminal liability of legal entities. It presents the historic development, models of liability of legal entities for offences, international regulation, corporate criminal liability in the Common law system and the reasons for and against introducing criminal liability of legal entities into legal system. The second chapter is devoted to the analysis of current legislation criminal liability of legal entities in the Czech Republic. It is focused on the nature of the...

REPRESENTATION This theses focused on representation in term sof civil law, family law and business law. This issues is processed komplex and contains all the basic attributes of representation. Theses is based on current treatment of private law and it highlights the changes in new civil Code effective since january 2012. It evaluates legislation in comparison with future changes. It refers to mootness, uncertainties and inaccuracies contained in the current Civil Code. The work focuses on the representation in general and its different types based on the Civil Code. It also contains a modification in the representation of the Commercial Code, which focuses on representing corporate and procuration. The presentation draws on family law representation and guardianship of minors, guardianship.

Author's first name and last name: Bc. Lukáš Fait Title of master thesis: Creation of professiogram for selected military specialisation Department: Department of Military Physical training Supervizor: Ing. Mgr. Kateřina Dědáková Presentation year: 2012 Abstrakt: Problem solving: Ability of problem solving is inaccurate knowledge of working activity of an employee at systematized rank of Group of protection, Close protection detachment, Headquarters of protection service, Military police and resultant problems with selection of reasonable candidates for the position. Soldiers involved at the group of guarding and accompanying members of foreign delegations during their formal visits in the Czech Republic. Purpose of work: Purpose of the work is to gather list of activities of a bodyguard from protection and escort Group of protection, Close protection detachment, Headquarters of protection service, Military police. To attempt approve or disapprove the results of my bachelor assignment that was showing the motor and endurance skills as prevailing Methods: Main used method is the analysis time frame and creation of characteristics of the given possition in the AČR. I will conduct by standardized tests for testing of motor skills. Result: Determine the most important motor skills, which are necessary for a...