(Abstract in English) This thesis deals with certain question of criminal liability in the case of legal ethities, which presents a recent phenomenon in Czech legal setting. The most important reason for working on this subject was my interest in the area of criminal law. In this context, the new law on criminal liability of legal persons constituted an ideal subject for processing, which would allow me deeper acquaintance with the problems about this important topic. In the Chapter One the work describes genesis of a newly adopted law in Czech republic and in the next Chapter Two compares it with another bill, which was proposed and promptly rejecter by the Parliament in the first reading in 2004. It goes on to analyse the question of presidential veto and its consequences. The Chapter Three, about the main lines of argumentation is subdivided into two parts. Part One describes the main lines of argumentation used by proponents of this new law, including a range of examples from the area of environment protection. Part Two deals with the main lines of argumentation used by adversaries of this new law. The Chapter Four describes the importance of the selected institutes of the law on criminal liability of legal entities. The work's focal point lies in the analysis of key elements of Czech law in the...

English summary The status of migrants in the social sphere The aim of the work is to identify and describe the position of two groups of European citizens, a worker and a student, migrating over Europe and exercising their rights. On one hand, there is still some discrimination against the EU citizens, and on the other hand, there is some criticism of the ECJ for its excessive benevolence in decision making. The social area stated in the name of the work is intended not only as the area of social security and labour law, but also as the area of access to education and meeting of the cultural needs of people. The thesis is divided into two parts, general and special. Two introductory chapters comprising the general part of the work are devoted to defining of the terms free movement of persons and the European social rights, and their historical development across the primary legislation. The author notices also the historical circumstances and reasons why the developments lead this way. The relevant present legal regulations in the secondary law are analysed in detail and a possible vision for the future of the EU is introduced. A special section consisting of the third and fourth chapter aims at demonstrating of the true position of the migrants via the selected judicial decisions the ECJ. There is an...

The aim of this thesis is to clarify the problematics of the creation of a right to the payment of insurance claim in range of personal insurance. The thesis is divided into six chapters in accordance with the topics. In order to introduce the problematics, there are historical roots of insurance in the world as well as of insurance in the area of Bohemia and Moravia stated. The second chapter deals with current legal regulation of personal insurance, with the focus on two-legal regime of the insurance contract. The crucial part of this thesis are chapters three, four and five, where conditions, presumptions and factors, which affect the creation of a right to the payment of insurance claim, are thoroughly dealt with. In the third chapter, there are basic conditions of the creation of a right to the payment of insurance claim, such as the existence of insurance contract, the occurance of insurance event and the absence of exclusions analyzed. The fourth chapter mentions factors that influence the creation of a right to the payment of insurance claim itself, and these are common with all kinds of insurance, such as for instance the inception of insurance, inception of insurance protection, insurance payment, exclusion, demand of a right to insurance claim by the authorised person, reasons for rejection of...

In recent decades we can watch heated debates on the legal and moral permissibility of State-sponsored targeted killings involving representatives from Governments, academic circles, military and police forces, intelligence services, human rights groups, humanitarian institutions, intergovernmental organizations a and the mass media. These debates are even more intense after the killing of Osama bin Laden, leader of the terrorist group Al Qaeda, in May 2011. The aim of the thesis is to answer to the question: Are targeted killings a permissible method of fight against terrorism? The legality of targeted killings is analyzed in term of lex lata international law, namely under human rights law, international humanitarian law and law of international security. The thesis is composed of six chapters. Chapter One defines basic terminology used in the thesis. The Chapter is subdivided into two parts. Part One defines the concept of targeted killings. Part Two defines the notion of terrorism. Chapter Two examines the legality of targeted killings in term of law of international security. Chapter Three describes the parallel application of human rights law and international humanitarian law. Chapter Four analyzes the legality of targeted killings under human rights law. The Chapter is subdivided into two...

The submitted thesis comprehensively deals with selected issues of corporate criminal liability. The emphasis is mainly put on the Czech legislation, on the Act No. 418/ 2011 Coll., on Criminal Liability of Legal Entities and their Prosecution that became effective on the January 1, 2012. Foreign legislation concerning corporate criminal liability in selected countries within civil law legal system is taken into account in the thesis as well while focusing mainly on the French legislation. The aim of the thesis is to carry out a critical analysis of the Czech corporate criminality legislation and to point out its ambiguities, contentious parts and potential shortcomings. The thesis is divided into three parts. The first part deal with certain general issues related to the concept of criminal liability of legal entities, including its historical development. The second part focuses on the scope of the Act No. 418/ 2011 Coll., in particular it examines the characteristics of the entities that are subjected to the corporate criminal liability and the extent of criminalization of legal persons. Third part and the longest part examines (i) corporate criminal liability's establishment with emphasis put on the matter of imputability and (ii) the legal succession with regard to the transfer of the...

The aim of my diploma paper is a compendious and general description of the final accounting, taxation and their correlation. First part is focused on basic components of accounting, legal regulation in the Czech Republic and definition of the final financial statements, principles and procedures connected with the final accounts. Second part deals with the tax system in the Czech Republic, especially with corporate income tax. I define the basic regulations of the tax base adjustment of income tax. The tax expenses are specified in detail in an extensive chapter. The other parts of my diploma paper are non-tax expenses, the characteristics of amounts that reduce the tax base and the applicable tax deductions. The last part is practical part where I use all rules mentioned in previous parts. This chapter is focused on real calculation of the corporate income tax and final accounting.

This thesis deals with the specifics of valuation of small businesses and is trying to find practical solutions to particular problems on the example of a travel agency SALLY TOURS. The selected company was evaluated for the purpose of sale and settlement of marital property. Financial and strategy analysis was performed followed by determination of value drivers and future free cash flow. Discounted cash flow and capitalized earnings method were used. The conclusion summarizes the main differences in the valuation of small businesses and companies, and recommends their solutions.

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.

Název disertační práce v anglickém jazyce, abstrakt v anglickém jazyce a 3 klíčová slova v anglickém jazyce Název disertační práce v anglickém jazyce: Selected issues of criminal liability of legal entities Abstrakt v anglickém jazyce: The author of the propounded thesis is dealing with a controversial issue of criminal sanctioning of legal entities in selected countries of the European Union. With the presented topic of criminal liability of legal entities is not only engaged the specialized public in the Czech Republic, but it is also a controversial theme among other European states. The topic remains current, as is witnessed not only by the frequent expert conferences, but also by the legislative activity in the Czech Republic, neighbouring countries and other parts of Europe. It is clear that individual legislators are still seeking the optimal embedding of effective sanctions against legal entities, including related penal institutes. The second chapter of this thesis is devoted to valid and effective international and transnational documents, which are closer examined. Due to the fact that each of the sources contains just general requirements, a number of states are positively assessed when implementing the transnational and international commitments, because these states, except few of them,...

The Criminal Corporate Liability The definition of legal person is not outlined in criminal law, but can be found in Section 18, Subsection 2 of the Civil Code. Corporate criminal liability is then a concept that has been newly introduced to the Czech statutory criminal law, what has caused a certain intrusion of the system of basic principles of criminal law, mainly the principle of individual criminal responsibility. The term "imputability" appears, which means that a conduct of agents or other persons designated in the Act on Criminal Liability of Legal Persons and Proceedings Against Them (further as "the Act") can be imputed to a legal person, if the physical person is culpable for the conduct and the conduct causes imputability of the criminal offence to the legal person. Intensive discussions on necessity and suitability of implementation of the concept of corporate criminal liability into the Czech legal system had preceded the adoption of the Act in 2011. Such discussion can now be considered as overcome, as it is obvious that the Czech Republic has opted for the direction towards the "true" corporate criminal liability. Arguments for and against the adoption of the Act can nevertheless help to better understand the concept itself, as well as the context in which it has been introduced. It...