Particular cases of statutory secondary liability in the law of limited companies are relatively frequent. Forasmuch as a publication providing comprehensive analysis of the subject matter is still missing, the aim of the thesis is to offer thorough treatise of the issue in its whole broadness. The first chapter analyses the secondary liability as the institution of the general law of obligations. Fundamental features of the secondary liability are pointed out and respective rights and duties of the relevant parties are outlined. The issue of subrogation, joint secondary liability, termination of the secondary liability and statutory bar of the rights arising therefrom are discussed. The second chapter deals with the statutory secondary liability of the members (shareholders) of the limited companies. The thesis shows that both debts and claims of company may be subject to secondary liability of its shareholders. The third chapter focuses on the statutory secondary liability of the members of company bodies (directors). Besides primary liability for the harm caused, the company law punishes the director's failure to observe his or her duties by means of secondary liability for the company's debts as well. Particular cases are critically analysed. The fourth chapter concentrates on the statutory...

1 Abstract Criminal proceedings against legal entities This diploma thesis focuses on procedural provisions of Act No. 418/2011 Coll., On Criminal Liability of Legal Entities and Proceedings against them, which has undergone many changes since the 1st January 2012 and is constantly evolving since the criminal liability of legal persons is in the legal order of the Czech Republic still a relatively novelty and therefore a current topic. The Act has been subject to criticism prior to its entry into force, which in some aspects is still up to date even today. Simultaneously with the development and changes of the law itself, the opinions of the professional public and professional literature are developing, which responds to these changes, but on some issues, it still awaits the relevant case law of higher courts. The work is divided into three parts. The first chapter deals with general issues of criminal liability of legal persons and their development in the Czech Republic. This part contains also a brief summary of the development of the Slovak regulation of the criminal liability of legal persons, which has been influenced and inspired by the Czech legislation, and it is interesting to see their mutual development in the future as well. In the second chapter, the diploma thesis deals with reasons of...

The author of this thesis discusses the subject of criminal liability of legal persons and focuses primarily on the analysis of the most important substantive provisions of the Act. No. 418/2011 coll., which describe criminal liability of legal entities and proceedings against them (hereinafter ZTOPO) and entered into force on 1st January 2012. This act is still well- discussed and current even after 6 years of being in force, which can be seen by the number of amendments done to it since it became effective. This thesis aims to offer a comprehensive overview of the issue of criminal liability of legal persons and at the same time tries to capture the most important changes that have been made due to these 9 amendments. The thesis is divided into five parts. In the first part, the author deals with the historical background of criminal liability of legal persons. This part also contains path to the adoption of ZTOPO. The second and the third parts are the core of this paper. In the second part, the author analyses the imputability and the structure of criminal liability of legal entities in the Czech Republic. One part of this section is dedicated to the scope of criminalization of legal entities. The third part of the thesis deals with the possibility of legal entity to be exculpated through the...

Nowadays, namely at the beginning of the third millennium, every individual is entitled to free choice of occupation and acquisition of the means to satisfy his/her necessaries of life. Even the handicapped people have the same rights as the other citizens and they therefore have not only the right to a special (adapted, modified) conditions of work, but also to assistance in the preparation for employment. Work rehabilitation serves to this purpose. In particular the individual plan of work rehabilitation is designed for the clients {--} handicapped persons. The objective of my work was to describe the specific steps and procedures leading to integration of physically disadvantaged persons within the open labour market, in particular to describe the existing methods enabling the evaluation of the current health potential of the handicapped client as a precondition of integration on the labour market. The determination of qualitative research was the key point of the work. I focused in my work on the research in the region of Chomutov and Žatec, carried out from September 2008 till December 2008 in Chomutov. The persons involved in the project are long-term unemployed job applicants with a certain size of disability.

Main focus of this diploma thesis titled "Identification of alternatives for prostitution taxation" is drafting a prostitution taxation legislative and tax collection policy in the Czech republic and potential prostitution income tax revenue estimation. The revenue estimation is based on tax policy implementation costs, current Czech legal environment, comparison of legal solutions for prostitution taxation in the Czech Republic and selected countries of European Union. The draft of prostitution taxation legislative and tax collection policy is designed with respect to Czech law no. 586/1992 (Income tax law).

The thesis deals with the psychosocial assistance and the entire complex of associated activities which have become a standard in helping people who have been affected by extraordinary events, critical situations and by the actions which are connected with the protection of people. The activities have become the standard in daily work of members of the Fire Rescue Service of South Bohemian Region, as well as of some other institutions, which are parties of the integrated rescue system, during their cooperation and joint intervention. Extraordinary events of various intensity, frequency and extent affect lives of people. The state creates various tools and measures and strives to be ready for harmful effects of these phenomena, address them effectively and minimize their impact. The Fire Rescue Service of the Czech Republic is the guarantor in this field; its work is based on Act No. 320/2015 Coll., On Fire Rescue Service of the Czech Republic, as amended. The main task of the Fire Rescue Service of the Czech Republic is, among others, to protect lives and health of citizens of the Czech Republic. To fulfil its mission, the Fire Rescue Service of the Czech Republic also provides psychosocial assistance to affected people during performing their rescue and relief activities. In that way, the Fire Rescue Service of the Czech Republic develops its care and responds to overall needs of the citizens of the Czech Republic. Such an offer to citizens is expanded even further during joint interventions of more parties of the integrated rescue system. Act no. 239/2000 Coll., On the Integrated Rescue System, as amended, sets the possibilities of coordination and the broad platform of collaboration and cooperation with other important governmental and nongovernmental organizations and institutions. The aim of my thesis was to evaluate the entire complex of activities of psychosocial assistance to people affected by exceptional events. Having known the theoretical sources and especially after the subsequent evaluation of my qualitative research, I wanted to make some suggestions and recommendations for changes and improvements in providing psychosocial assistance. I have formulated five research questions which reflect the full scope of the examined issues. The thesis is divided into two parts: a standard theoretical part and a practical part. The theoretical part includes the research and analysis of scientific literature and related laws which deal with the tasks of the Fire Rescue Service of the Czech Republic, psychological services, parties of the integrated rescue system and primarily with the psychosocial assistance. The practical part implements the tried and tested qualitative survey, which has been carri

The diploma thesis "Tax implications adjusting the profit to the tax base of corporate income tax" focuses on the formulation of recommendations of legal tax optimization leading to the reduction of the tax base of the selected entity. The main direction of optimization is the management of costs, which, with their character, contribute significantly to the formation of the tax base. The thesis is divided into the theoretical and practical part. The theoretical part will allow to get knowledge of corporate income tax in the general legal regulation of the Czech Republic. In addition, there is the process of transformation of the economic result in the tax base with the identification of areas of legal tax optimization based on the Income Tax Act No. 586/1992 Coll. In the practical part, there is the application of acquired knowledge to the real data of ABC, s.r.o. Subsequently, the optimization options are proposed to reduce the tax burden so that their economic substance has a real meaning for a given entity. At the end of the thesis the recommendations are generalized for wider practical use.

Abstract An allowance fot the care is rather a new institute which is the main implement of the model of social services established 1/1 2007 on the basis of the law 108/2006 Statute Book about social services. This contribution relates to providing social services. The creation took 13 years and brought many amendments to this sphere ? not only a new conception of social services, their kinds, forms and conditions of providing, it also introduced a new approach to financial source for persons who need it in their unfavourable situation. Current allowance in the process of the care for a close or other person was replaced with an allowance for the care. The aim of this work is a mapping of offers of the social services in the territory of Trhové Sviny and to find if beneficiaries of these allowances for the care use more an assistance providing by the close person or by a registered provider of social services. The results of this research point out that in most cases the assistance of the close person is used. This dissertation could be used for a community planning and as an information material for Sviny´s inhabitants and providers of the local social services.

The aim of this work is to evaluate the accounting, tax and legal aspects of the change in the legal form of business in a particular case in connection with the legal regulations of the Czech Republic. The aim of the research is to analyze the legal forms of business, including the advantages and disadvantages of the various types of business, on which is followed by possible variants of transformation, furthermore the creation of a draft for the establishment of a limited liability company and an analysis of the sale or lease of the assets of individual businessman. At the end of the work will evaluate the tax savings and express my recommendations. Created the solution can be applied as an inspiration for those interested in the eventual transformation of the self-employed person to a limited liability company.

Working rehabilitation is the topic of my diploma thesis. Finding out the ways of securing working rehabilitation by the employment offices in the region of Ústí nad Labem on the basis of secondary sources and qualitative talks is the aim of this diploma thesis. So far in the Czech Republic hasn´t been the system providing comprehensive solution of the health handicapped employment. The Act Employment n.435/2004, Code introduces the institute of working rehabilitation in order to provide the access and comeback to the labour market for the health handicapped. Supporting the policy which enable to employ these handicapped people is the the next objective of this institute. The employment offices as the state administration bodies provide the employment facilities in a given region, they are independent subjects, territorially organized in districts and their legislative duties contain working rehabilitation securing. Research respondents were the particular employment offices in the region of Ústí nad Labem personnel who are interested in working rehabilitation and really practise it. The region of ústí nad Labem belongs to the Czech Republic area maintaining the primacy in the field of the unemployment. The unemployment as a result of labour market functioning is one of the contemporary world problems. Labour market is very dynamic phenomenon which reacts to technological development and economic situation. Nowadayas with the essential decrease in working positions there is a decrease in free working positions reserved for the handicapped and thus the participation of the handiccaped in the total number of job applicants has been steadily increased. The integration of these handiccaped to the labour market is affected by lots of factors among others by insuficcient awareness of their needs and weak points of the contemporary functioning from the legistation and practise view point. Creating procedures which enable to make provision for needs and skills of working rehabilitation participants and thereby increasing their participation at labour market was the intention of this diploma thesis. The targets were fulfilled so there were suggested three variants which show various possibilities of the initiation of working rehabilitation process and enable the effective usage of their particular forms. The diploma thesis results can be used either by the employment offices personnel throughout the Czech Republic or by the specialized experts who are interested in the problem of working rehabilitation.