The divergent national ways of implementing private copy levies have been a source of friction with the EU Internal Market principle of the free movement of goods and services. Several attempts by the EU Commission to harmonise these levy systems have failed. This thesis provides a critical examination of the results of the most recent attempt to develop a workable solution through an EU mediation process. Since the recommendations derived from this mediation do not provide a solution which is acceptable for all stakeholders or congruent with economic facts and legal constraints, this thesis has the objective to develop a model for the harmonisation of the different levy systems being in place in 23 out of 28 Member States which can be applied by the EU Commission and national governments. As the main result of this thesis, a transparent model for the uniform calculation of levies in all EU Member States is developed. This model accounts for economic and legal frame conditions which have been elaborated in critical examination of previous harmonisation attempts. The application of this model on and adequateness for the increasingly important "cloud services" is considered.

The thesis is concerned with an issue of operation of lotteries from the perspec- tive of financial law in the Czech Republic. The aim is to provide an analysis of current legislation and to put forward adequate solutions de lege ferenda. Apart from an introductory chapter and a conclusion, the thesis consists of five chapters. The first one describes the term "betting games" and distinguishes it from the terms "games" (in general) and "lotteries and other like games". The first chapter is also devoted to "game law" meaning a comprehensive set of legal provisions related to the issue. The second chapter sets the betting games into the scope of private law. It focus- es on particular eras of the civil legislation in historical context of the current Czech Republic, from 1811 to 2013. That part of the thesis looks at the current civil legisla- tion, which is stated in the act No. 89/2012 Coll., the Civil Code, and which came into force as of January 1, 2014. Next chapter critically evaluates a legal regulation of operation of betting games, which is grounded in public law. That legislation provides regulatory bases of running objective business. The legislation is mainly made by the act No. 202/1990 Coll., on lotteries and other like games, as amended. The act infringes the European law. Nev-...

This thesis deals with application issues of taxation of royalties on example of a company engaged in international trade with footwear and clothing. It shows how to aply taxes on the royalty paid between subsidiary located in the Czech Republic and the parent company based in Great Britain, on the basis of the license agreement. The work is a legal analysis of legislative sources and comparative analysis of Article 12 royalties in double taxation conventions concluded between the Czech Republic and OECD member countries.

In this master thesis, I resume basic principles of health systems in some developed countries and also in the Czech Republic. Further, I describe changes in Czech health system and main bases of health reform with emphasis on incentive fees. Following sociological survey indicates, that factors influence behaviour of consumer in health care services. Some proposals created with regard to sociological survey are found as the conclusions of this thesis.

The economic crisis has affected more or less all areas of human life. One of them is of courese the issue of municipal budgets, whose incomes have experienced some changes during the crisis. In this paper first discribes the various tax revenues of municipalities, briefly characterize how the revenues from shared taxes and revenues from municipal taxes and property tax. It also discusses the situation in specific cities, which are Ždírec na Doubravou, Nová Paka and Teplice, where I analyze their individual income tax and municipal taxes policy and policy related to property tax. In the last part complete my analysis some answers to questions which I gave to members of city council of the reasons to some information. Based on collected information, I found that cities in times of economic crisis, fought with a reduction in the budget and trying to change the structure of local taxes and by increasing property tax rates, but each city dealt with this situation differently.

The aim of this thesis is to find suitable mortgage, describe important criteria for comparison of mortgages and what types of mortgages the banks offer. The theoretical part of the thesis is divided into four parts. At first, I describe methods of determining the weights and methods of multi-criteria decision making. Then I focus on information about mortgage loan and about loan application process. In the third part I present variants and criteria and in the fourth I detect the best mortgage. I used WSA, TOPSIS, ELECTRE III and MAPPAC and add-on of Microsoft Excel - Sanna.

The diploma thesis deals with mortgage loans in the introductory part. There is the definition of a mortgage loan and listed its basic types. The thesis deals also with process of provision including the most important requirements: creditworthiness of a client, securing the loan, amount of the loan, the loan agreement, drawing and repayment of the loan. Further this work is focused on the price of mortgage loan and other related aspects such as mortgage bonds, state aid or supplementary loan. In the second part of the thesis there are presented the basic characteristics and the development of the mortgage market in the Czech republic. This part also contains the analysis of current offer of mortgage products by selected banks. The comparison is based on the model example and the most advantageous mortgage loan is evaluated according to selected criteria.

To analyze a current legislation of waste management is the main aim of this diploma thesis. It is focused on sorting of municipal waste. Theoretical part deals with historical development of waste management, a present Act on Waste and other special legal regulations. Attention is paid to the Act amendment which includes new obligations about sorting metal and biodegradable municipal waste from January 2015. The next part of this thesis predicts the legislation progress and waste sorting in the future. The results of two surveys are interpreted then. The first one affects public opinion and activity in the sorting of metal and bio-waste. The next one monitors the attitude of municipalities to their new legal obligations in waste treatment. The survey found that one third of citizens does not know new waste sorting methods, so they do not engage in sorting of metal neither bio-waste. There were identified the worst segments, women and young people 18-29 years old. The next detected problem is that the municipalities use a Civic amenity sites in many cases, which are in a great distance from the citizens. There shall be taken new waste-policy measures in the Czech Republic, within this will not be achieved the EU targets for the year 2020.

The aim of the thesis is to analyse in what ways the entry of the low-cost banks in the banking market in the Czech Republic influenced the fee policy of the large banks. The intermediate aim of the thesis is to find the most appropriate bank for a particular client. The theoretical part of the thesis deals with the situation and the development of the banking in the market economy, with the banking system, the financial market, the general overview and the bank products specification. Basic terms closely connected with the bank account are explained. In the practical part low-cost banks working in the Czech banking market are introduced. Here is where their basic market results are compared and the development of the clients number of the low-cost banks in the course of time is presented. In the analytical part the comparison of bank fees related to the use of the current account is shown on the examples of model clients (passive, average and active client) with the three largest banks in the banking market in the Czech Republic before the entry and after the entry of low-cost banks. Hereafter the fees between particular banks on the present conditions in the market are compared. From the analysis follows that the most suitable institution offering the considered services free are Fio Bank and Air Bank with the profile Passive Client and UniCredit Bank and Equa bank with the profiles Average and Active Client.

This thesis deals with bank fees in the Czech Republic, which has been a topical issue in recent years. The objective of this thesis is to analyse and compare bank fees in the Czech Republic. It also aims to evaluate selected bank fees in terms of their importance for generating profit for the banks as well as from the clients perspective. The introduction to the theoretical part describes the basic characteristics of the banking system. The thesis then presents bank products and services, bank fees and the bank fee policy. The work includes a survey and analysis of the banking market in term of banking institutions in the years 2007 to 2014. It also includes a financial analysis for the years 2007 to 2015 and an analysis of the banking market from the perspective of the client, which compares selected banking institutions on the basis of charges and selected banking products based on fees. It defines three sample groups for which the most suitable banking products and banking institutions are recommended. In conclusion, the results are formulated together with recommendations for banks and clients. For the client Student came out best a current account UniCredit Bank, U Konto for youngsters. The Active client is also recommended by UniCredit Bank with banking product of U Konto. For target group Pensioner is the most suitable banking institution mBank where the monthly cost is CZK 70. The client can save thousands of CZK per year by making the right choice.