1 Abstract In this master thesis I focus on the topic of tax optimization in relation to legal entities. Thus the thesis covers the topic of a tax optimization of legal entities, possibilities of international tax planning and also a tax optimization of an income of legal entities owners. I chose this topic because of a personal interest in the area of taxes, but also because of a growing up-to-dateness and recent dynamic development. Especially the area of international tax planning experiences significant changes these times. The speed, by which the situation in tax planning is being changed, is one of the reasons, why this area is not very transparent for tax payers and legal entities owners and they do not orientate here very well. I would be very glad, if this thesis contributed to a clarification of certain confusing and difficult to understand parts of the tax system and unhide possibilities for legal entities and their owners for financial savings. Last but not least I would like to join the discussion about possible revision and imperfection of the current tax system. Goal of the thesis is to analyse possibilities of tax optimization for legal entities with an overlap to possibilities of tax optimization for legal entities owners. In this sense, it is also a goal of this thesis, to find the income...

This final thesis "Compensation for a non-pecuniary harm of secondary victims" deals with the issue of secondary victims. A secondary victim is defined as an injured person who suffered a non-pecuniary harm as a consequence of what happened to another person (primary victim) to which the tortfeasor caused imminent harm. I focused exclusively on secondary victims under the section 2959 of Czech Civil Code. The section 2959 of Czech Civil Code enables secondary victims to require a monetary compensation for the harm which they suffered as a consequence of a death or a serious injury of their close person (primary victim). Within the analysis of section 2959 of Czech Civil Code I described the nature of a harm suffered by the primary victim, the circle of eligible secondary victims and the quality of their harm, as well as the extent of the compensation for the harm of secondary victims. Doing so, I used the comparative method. I compared the legal regulation of the Czech Civil Code with the former Czech regulation and corresponding decisions of Czech courts. For the purposes of international comparison, each chapter includes a part of the legal situation of secondary victim (close person) under the Austrian law. The analysis showed that the new regulation under Czech Civil Code improved in general...

The chosen substantive legal issues of the criminal liability of legal entities that was incorporated into the Czech legal order 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 January 1, 2012 are the subject matter of this thesis. The burden of international commitments and the fact that increasing criminal activities have recently been committed by legal entities led the Czech legislator to adopt the criminal liability of legal entities which represents a great milestone for the Czech criminal law. The aim of this thesis is to analyze the positive legal regulation of the criminal liability of legal entities whilst taking into consideration the strengths and weaknesses of the effective legal regulation. Especially it deals with the analysis of the particular substantive provision of the Act (except for provisions regarding the sanctioning of the legal entities) which are (not only) by the experts considered to be at least disputable. This thesis is divided into three parts. The first part is concentrated on historical elements with international aspects together with consideration of arguments for and against introduction of criminal liability of legal entities. Furthermore, the first part is...

This diploma thesis deals with the institute of the membership of a legal entity performing the office of a governing body's member of a limited company. Since the New Civil Code and the Law on Commercial Corporations have entered into force, this very institute was given formed, however not full-range, legal framework. The thesis is divided into seven chapters. The opening part outlines the basic issues of the thesis, linked to the conception of a legal entity due to the theory of fiction. The second chapter is dedicated to the conditions that have to be fulfilled by the legal entity as well as its representative for the performance of the office of a governing body of a limited company. The third chapter analyses in detail the way of the representation of the legal entity performing the office of a governing body's member, with regard to the disputable questions in particular, such as the scope of a representative's competence, substitute representation and the matter of the joint statutory body. Within the fourth chapter, the attention is paid to responsibilities linked to the performance of the office by a legal entity, especially to the duty to perform such office with the duty of care, as well as the matter of the conflict of interests. The fifth chapter is dedicated to the particular types...

1 Abstract Issues of Criminal Liability of Legal Entities The aim of the thesis is to analyse and evaluate the current legal regulation of criminal liability of legal entities regarding the most problematic institutions of law contained in the Act No. 418/2011 Coll., on Criminal Liability of Legal Entities and Proceedings against Them, which came into effect on 1 January 2012. The subject of the thesis is current and still developing, based on the increasing amount of convicted legal entities. The regulation is affected by numerous amendments. Despite the lawmaker's effort, the act contains many problematic provisions criticized by experts. Therefore, new amendments can be expected in the near future. The thesis is composed of five chapters. Chapter One deals with the general issues regarding the criminal liability of legal entities, its progress in the Czech Republic, the process of passing the Act on Criminal Liability of Legal Entities and the arguments in favour of and against the enactment of the regulation. Chapter Two focuses on the substantive criminal law incorporated in the Act on Criminal Liability of Legal Entities and examines institutions of law contained in the aforementioned act, mainly its problematic parts. Chapter Three concentrates on sanctioning of legal entities, because the Act on...

This thesis deals with the issue of persons with disabilities in the labor market in the Czech Republic. The theoretical part explains the concepts related to persons with disabilities in terms of the labor market and their employment legislation and also explain all the tools employment aid these people. In the practical part of the thesis deals with the comparison of the advantages and disadvantages of persons with disabilities and through its own research among employers are trying to determine what the position of these persons in the Czech labor market and attempts to suggest changes to improve the current situation.

Práce se zabývá možnými způsoby financování neziskových organizací se zaměřením na specifické podmínky obecně prospěšné společnosti a církevní právnické osoby. Ve druhé části jsou uvedeny dva praktické příklady financování domovů důchodců.

Práce analyzuje postavení obce jako veřejnoprávního subjektu v zákoně o DPH, především vymezuje situace, za nichž je obec považována za osobu povinnou k dani. Tuzemská právní úprava je porovnána se směrnicí ES. Na základě zjištěných poznatků je analyzováno hospodaření města Čáslav s cílem zhodnotit, zda město Čáslav, které není plátcem DPH, může počítat s udržením tohoto statusu i do budoucna, nebo zda by městu mohla vzniknout povinnost zaregistrovat se za plátce DPH.

This diploma paper which is called the freelancers as a new innovative form of business deals with the new conception at labour market. At the beginning of the work I pay attention to the development of business in the Czech Republic during the time after World War II till present. Until the new century, nobody has known the new conception "freelancer". I explore this new kind of business with a help of the questionnaire. The aim of the work is the description of basic characteristic of freelancers and their differences with OSVČ. These differences and similar characteristics were deduced under the help of comparison of results of my and Economic Chamber's questionnaires. For the right definition of freelancers my own results were also compared with results of The freelancer statistic report's questionnaire. This questionnaire was engaged in description of freelancers from the whole world. At the end of the analytic part of my work there are all results which I gained from my questionnaire reminded.

The author of this thesis deals with the criminal liability of legal persons. Compares the concept of criminal liability of legal persons established in 2012 in the Czech Republic with foreign laws. It deals with the arguments of supporters and opponents of implementation, as compared to criminal and administrative sanctions of legal persons. The author critically assesses the reasons which led to the adoption of the law on criminal liability of legal persons and proceedings against them. There is also a description of the problematic provisions of this Act. The main attention is devoted to analyzing the impact of the introduction of criminal liability of legal persons for the functioning of individual legal entities.