anglicky This thesis analyzes position of trade unions as legal entities, i.e. trying to describe the features of a trade union as a legal entity and its position in the legal system. Study of trade unions from this point of view hasn't been explored too much, trade unions are traditionally seen through their functions as a subject of the social dialogue, yet the basic question of what a trade union actually is in terms of the type of legal entity, is not clear. Qualification of trade union as a legal entity is based on several aspects, each of whom is dedicated to one part of this work. The first chapter deals with definition of collective labor law, which is closely linked with a term trade union. Next part is relatively extensive historical excursion, which allows a better understanding of roots of the current understanding of this topic. Another important aspect of the legal regulation are international instruments, which protect the right of association and concretize particular aspects of this area. This protection is also reflected in the constitution of the Czech Republic. Recently new Civil Code, which has become a key standard for the regulation of trade union organizations, came into force and it is very important to understand the legislative process of this act in which delegates of...

This Master's Thesis deals with the legal form of employment of persons with disabilities. This group of people is disadvantaged on the labor market due to their disabilities and thus entitled to special protection within the labour law relations. Their integration on the labour market is supported by the state through many legal tools that are used for both positive and negative employers' motivation. The thesis is divided into four separate chapters according to the areas I am dealing with. The introduction is followed by the first chapter where I define the basic terminology. I focus on the term of employment and its dissimilarities from other work forms. It continues with the definition of a person with a disabilty according to the Employment Act which is, for better understanding, presented in the relevant historical context. At the end of this chapter I also mention other laws defining a person with a disability for their own purposes within the Czech legal system. The second and third chapter are dedicated to the international and European legal regulations on the employment of persons with disabilities. These chapters form a linking part between the first and the fourth chapter because they contain the definitions related to persons with disabilities along with the corresponding legislation...

The aim of this thesis is to describe the key issues of employment of persons with disabilities as they are one of the most endangered category of employees and their protection in the scope of the legal regulation. The thesis is systematically divided into five chapters, each of them dealing with different aspects of the topic. Chapter one is introductory and defines basic terminology. This chapter is subdivided into three parts. Part one analyses the historical development of the approach of the majority society to the people with disabilities and focuses primarily on the medical and social model of disability. Part two deals with the definition of the persons with disabilities as defined in the international and European law. Part three further addresses the issue of this definition in Czech law. Chapter two provides an outline of relevant international sources as well as the sources of the European Union. It mentions the main documents of International Labour Organization, United Nations, Council of Europe and also the essential documents of European Union. Chapter three examines relevant Czech legislation. Within the scope of this chapter the attention of the author is also drawn to the labour office and employers, since they are the substantial and important subjects in the labour market,...

The purpose of this thesis is to analyze the social protection of handicapped persons and its legal regulations in the social law of Czech Republic, the evaluation of the actuality and quality of the current settings of the social benefits and their valuation, with the focus on the benefit for care. This thesis is divided to three chapters. First chapter is introductory and defines the social security system itself. Furthermore, the first chapter introduces the history of the social security law in Europe and Czech Republic as well. The second chapter is focused on the specific benefits for physically and mentally disabled persons in accordance with the law 329/2011 Sb., of administration of the social security benefits for handicapped persons, which modulates the benefits to two parts; mobility benefit and benefit for the medical instruments. This law also includes the specification of the different levels of the identification cards for the handicapped persons. This part also concludes the current legal regulations, entitlement for benefits, the hearings and height of the allotted benefits. Along is in this chapter described the division and specification of the different levels of the special identification cards for handicapped, as described above, however with detailed benefits connected with...

77 6 The topic of this thesis is one of the esential segments of corporate criminal lability, sanctioning of legal persons. Corporate criminal lability was incorporated to czech legal order by by the Act No. 418/2011 Sb., Act on Criminal Liability of Legal Entities and Proceedings Against Them (hereinafter as "the Act"), that came into force on 1. 1. 2012 and ever since penal sanctions can be imposed on legal persons. Main goals of the thesis are to introduce the theme to readers and critical evaluation of sanctioning in the Act. The first chapter deals with general questions of corporate criminal lability and explanation of basic condions of the criminal lability. There are also mentioned the main issues of possibility of attribution of a criminal act to a legal entity. The second charter is dedicated to sanctioning of legal persons in general. The chapter analyzes basic differences between sanctioning of legal persons and natural persons, that cause modification of purpose and principles of sanctioning of legal persons. It also covers different approaches in variability of sanctions in legal orders of european countries. The third, most important, chapter analyzes each particular sanction under the Act. It points out defects of the sanctioning and there are also mentioned critical comments of legal...

The title of this diploma thesis is taxation of personal income from business and other self-employment. This thesis is divided into two main sections, which contain subsections. In this work mainly discusses the income of entrepreneurs, individuals, and individuals with income from self-employment. To the forefront in the first part mainly focus on the description of the construction tax as a whole, focusing on individual elements of taxes, which are the subject of tax subject to tax, tax base, tax rate and tax, while the nature of the construction tax is the most space devoted to subject to tax , that is, income from business activities which are pursuant to Act No. 586/1992 Coll., the Act on Income Tax, income from agricultural production, forestry and water management, income from trade, income from other business in accordance with special regulations, which are receipts for instance lawyers, accountants, tax advisors, auditors, dentists and notaries, and the last business income is income from investments featured partners general partnership and limited partnership general partners in profits and income from other self-employment, which is income from the use or provision rights from industrial or other intellectual property, copyright, including rights related to copyright, including income...

Tax income of natural persons from paid employment and emoluments The thesis deals with natural persons` income tax from paid employment and benefits. The paper is divided into seven chapters, which are also further subdivided. The first chapter defines the subjects of tax on personal income from employment and fringe benefits, the second chapter is devoted to the subject of taxation. In this chapter are defined both income which are subjected to tax, and income that are tax-free or exempted from tax. The third chapter deals with the determination of the tax base of the natural persons` income tax from paid employment and emoluments. In the fourth chapter then describes the procedure for determining the amount and collection of the tax on personal income from employment and fringe benefits. The fifth chapter is dedicated to three, in my opinion, the most common methods of evasion of individuals` income tax from employment and benefits, which are so called "švarcsystém" (which means hiring entrepreneurs instead of employees), black economy and tax lower than it actually paid income. The sixth chapter deals with the issue of natural persons` income tax from paid employment and fringe benefits tax non-residents arising from sources in the Czech Republic and of the natural persons` income tax from employment...

1 Summary The thesis is focused on a specific area of the private law and concerns with questions of legal capacity of natural persons, specifically with the legal conception of acquiring and restricting legal capacity. The main attention is dedicated to task of civil courts in cases of reduction capacity. The first chapter deals with the basic legal terms crucial for this issue - person, legal personality and legal capacity and their mutual relations. On the grounds of interpretation of article 5 of the Charter of Fundamental Rights and Freedoms, we can say, that in our legal order everyone is a person in legal meaning of the word. It means that everyone has a legal personality as an attribute of person and cannot be deprived of it. Legal personality means to be capable of having legal rights and duties and it is a prerequisite to legal capacity, which determines the ability of person to amend (enter into, transfer, etc.) her rights and duties. The thesis shows that on the constitutional level the legal personality and the capacity are two sides of the same coin, while for the private law the separation of these two attributes is typical. The reason for it is based on fact, that while the legal personality arises purely from the nature of a person, the capacity depends on a physical maturity. This is also...

Předmětem diplomové práce jsou vybrané daňové aspekty podnikání zahraniční osoby v České republice. První kapitola pojednává o obecných podmínkách podnikání zahraničních osob v České republice. Ve druhé kapitole je charakterizován český daňový systém. Ve třetí kapitole jsou detailněji rozebrány vybrané aspekty daně z příjmů právnických osob a ve čtvrté kapitole aspekty daně z přidané hodnoty. Obsahem páté kapitoly je správa daní. V závěrečné kapitole je daná problematika aplikována na příkladu vstupu zahraniční osoby na český trh.

Tato práce se věnuje činnosti organizačních složek zahraničních právnických osob na území České republiky. První část práce je věnována definici základních pojmů a postavení org. složky v právním řádu České republiky. V další části jsou zmíněny povinnosti, kterým musí organizační složka dostát, pokud chce na území ČR zahájit svoji ekonomickou činnost. Třetí kapitola je věnována účetním a daňovým otázkám v činnosti organizačních složek zahraničních právnických osob. Čtvrtá kapitola představuje krátké shrnutí úkonů, které musí organizační složka podstoupit v případě, že dojde k ukončení její činnosti v tuzemsku.