A heated debate was going on during the past few years among Czech lawyers concerning punishment of legal entities. It culminated as the law on criminal liability of legal entities and proceedings against them was passed. However, this has not solved all the problems of legal regulation of delicts committed by legal entities. The question of reform of administrative punishment remains relevant. The current legislation suffers numerous defects, in particular its incompleteness, which has to be addressed in legal practice by using laws whose primary field of application lies elsewhere; those laws do not address all the peculiarities of administrative punishment of legal entities. While the main discussion is centered on substantive law, proceedings for administrative delicts of legal entities deserve attention as well. My thesis is divided into four parts. The first part briefly outlines the historical development of the proceedings for administrative delicts of legal entities. The second part provides a brief overview of the current state of egislation, focusing on the sources of lw. The third part deals with general principles of law relevant for proceedings for administrative delicts of legal entities, especially the right to a fair trial, as described in the Convention for the Protection of Human Rights...

The position of persons concerned within land-use planning and building procedure The purpose of my thesis is to analyse issue of the status of concerned persons within the planning and building processes regulated by the Act on Planning and Building Regulations (Building Act No. 183/2006 Coll.) and provide a basic overview in a defined area. In doing so, it aims to take into account the widest possible range of instruments which in total and mutual relations determine the content of fundamental rights of particular groups of persons during these procedures as well as following these procedures and so to involve the instruments of direct defense whose purpose is systematic enforcement of these rights and legitimate interests in planning processes and enforcement of these rights and interests against specific objectives throughout the planning and building processes as well as to treatise on accompanying mandatory procedures whose purpose is to ensure the effectiveness of application of the instruments of direct defense, especially through application of mandatory procedures to inform concerned persons. The reason for my research is considerable practical value attaching to the arrangement and explanation of the topic especially in relation to the definition of group of persons to whom such legal instruments...

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 thesis contains a historical overview of the origin and development institute of protection of the rights of third parties in enforcement proceedings. In this section, the focus is on the period of the Roman Empire and then follows the development from the 19th century untiltoday. The fundamental part of the work focuses on the description of the current state of enforcement proceedings under the Act no. 120/2001 Coll. The Executors and Execution, his status in the legal order of the Czech Republic, the basic principles of management and everything in relation to the protection of the rights of third parties in enforcement proceedings. Distributes third party to various groups and describes their rights and obligations under the legislation. It focuses on the means of protection and defense. In conclusion provides an overview of the most important novels enforceable rights in relation.

This diploma thesis deals with thin capitalisation rules in the Czech Republic. The main objective is to analyze tax-deductibility of financial costs connected with loans from related parties. Czech Republic has been member of EU since 2004. The EU membership established the responsibility for Czech Republic to approximate national legislation of taxation with EU law, so the second objective of the diploma thesis is to consider how the Czech Republic deals with harmonisation of tax-deductible financial cost connected with loans from related parties.

The diploma thesis deals with refund of VAT to entrepreneurs from European Communities and from the third countries. The first part makes the reader familiar with the legislative conditions which are set by the EC guideline and by the Value added tax law. The process of filling in the VAT refund application and the tax administrator process of considering an application are analysed in the second chapter. The third chapter compares legislative conditions and the VAT refund processes to entrepreneurs from European Communities and from the third countries. Also there is mentioned an evaluation of the identical and the different elements.

The subject of this thesis is "Comparison of the corporation tax base in selected OECD countries". The main objective is comparison of corporation tax base legislation and its impact on the tax burden of corporations in Czech Republic, Austria and Cyprus. Sub-objectives are: analyzing the elements of corporation tax base in these countries, finding out how the asset depreciation is regulated in these countries and assess the impact of corporation tax base legislation on effective tax burden. For each country there are described elements that affect the tax base: subjects, incomes, expenses and other items deductible from the tax base. Impact on the tax burden is assessed using a model example and implicit tax rate on corporate income.

Presented dissertation is devoted to the criminal means of dealing with organized crime. Recently the organized crime has undoubtedly belonged to the category of most serious problems that the individual countries, including the Czech Republic, have had to cope with especially in the field of legislature. In our country this phenomenon became more visible after the fall of the totalitarian regime when the borders were opened. This resulted in the boost in the activity of foreign criminal societies and domestic criminal societies consequently. However, at the beginning the Czech legislature did not take any serious action thus providing free space for the organized crime to establish itself in the Czech Republic. It was the intensive calls for an action that would react to the current situation which spurred the legislature to make several more or less crucial changes prevailing up to now. When dealing with the organized crime, the tools of criminal substantive as well as procedural law appear to be the most effective ones. The organized crime as the most serious type of group crime can be effectively dealt with only through specific criminal-law institutes and mechanisms which can adequately fight against this phenomenon as far as revealing the perpetrators, penalizing and finally destroying the...

The problematics of transfer pricing in Czech and International tax law Constant globalization leads to the boom of business and property-related companies, which we call multinational. Multinational companies carry out so-called intra-company transactions within their group of companies under different conditions than they would in normal business. We call these transactions dependent, because they are carried out between affiliates, in an environment that is not competitive but related. Transfer pricing issues are usually associated with tax optimization because, with the help of these transactions, multinationals are able to achieve a lower tax burden. Aggressive tax optimization prevents proper transfer pricing for intra-company transactions. Transfer pricing of intra-company transactions is set up properly if they are in line with the arm length's principle, which in its own way attempts to simulate a competitive environment. The aim of this work is to outline the regulation of transfer pricing in Czech and International tax law and to analyse the problems of the regulation. In Czech law, the transfer pricing is mainly regulated in the Income Tax Act and in the non-binding instructions of the Ministry of Finance, which rely heavily on international regulation. At international level, the...

The thesis is focused on social work with people with mental illness with emphasis on the ethical component. The aim was to ascertain how the social workers work with the given target group and how they´re influenced by ethics at their work. With help of expert sources, the meritorious part is theoretically focused on issues of mental illness with respect to the psychiatric care system in the Czech Republic, submits principles of social work with the corresponding target group and presents the ethical point of view including the most influential ethical trends. It also pays attention to a significant change - reform of psychiatric care that has been currently taking place. Its task is to update the psychiatric care and enhance the quality of life of people with mental illness. The discussion part confronts the theory with practice based on conversation with social workers. The conclusion confirms the conformity resulting from the discussion. The statements of social workers correspond to problems that are described in professional publications. One can assume from the thesis, life with mental illness is not easy. However, people suffering from mental illness have their dignity and should be an integral part of society. They shouldn´t be discriminated nor perceived only as a diagnosis.