The main aim of the thesis is to analyse the national reverse charge in the building industry with a focus on the effect on the selected provider. However, the aim of this study is not only to outline an influence and effect on the business sphere, but make such a methodical basis, which would improve awareness not only in the business sphere but also in the general public. In the theoretical part, important terms are defined and a fundamental theory with a focus on the national reverse charge in the building industry is introduced. In the practical part, the actual application of this system is described in the form of the common opinions and principles, analysis assessing the influence of this system on cash flow, requisitions, tax liability and other factors. The end of this study is created by gathered results and findings of the effect on the selected business partner.

From an economic point of view the claims mean a capital part of a company. They are a special part of intangible property and a treatment with them mean very complicated juristic, accounting and tax probems. The claim means a reason of creditor to urge to debitor a charge of definite engagement. Ever business subject can secure the discharge of the engagement by the help of a security instrument, for example of an advance, a right of lien, a penalty, a liability etc. When the claim will become after all these precautions the overdue claim, the creditor must face up to costs of their recovery, for example by the help of a forfaiting, a factoring, a eviction recovery, a bilateral cleaning of claims etc. The overdue claims we can depreciace or create discretionary entries on them under the rule of law or of bylaw. The company should realize all these facts and keep a general and consistent register of claims. The register is an objectives of this work.

The aim of this theses is analysis of accounting`s conditions and links to tax law, the needs and requirements of accounting in civil associations. For the implementation of the chosen problem into practice was selected civic association OS Stavba ČR. The work focuses on legislative conditions in areas of tax, i.e.. income tax, value added tax, road-traffic tax, real estate tax and gift, inheritance and real estate-tranfer tax. Each tax was analyzed in three views to make them well-arranged: view of the law, the accounting and the practice. The most attention in the practical part of this work is paid to the corporate income tax. Because legislation governing this tax is the most complicated and is therefore placed emphasis on requirements to process background papers and is the most different for organisations involved in the non-profit activities.

in English The thesis deals with the liability of the members of statutory authority of a joint-stock company in antecedent legislation and in present legislation. These legislation are compared and their differences are described. Duties of a member of statutory authority (foremost duty of care), whose violation led to commencement of obligation to compensation for damage, are characterized. Specifically the thesis deals with their obligation to pay damages and their liability for damage. These relations are analyzed not only to company itself, but also in relationship to the shareholders and third persons. Thesis contains also research of claiming damages and business judgment rule.

This thesis deals with the real content of legal acts and its evaluation, identification and demonstration by the tax administrator. The aim is to determine which legal institutes are used in the tax administrator's control. Also if it uses the institute of the real content of legal acts and if it uses the correct way according to analysis of Czech law. The first part sets out the legal act, the second part sets out the interpretation of legal acts. The forms of the minimalization of the tax liability is set out in the third part, the greatest emphasis is on tax avoidance and tax evasion. The last part analyzes the most important law cases where the tax administrator argued one of the institutes simulated legal act, dissimulated legal act, evasion of the law, law abuse or tax avoidance by another method.

The work analyses the problems with the mobilization system of the Czech armed forces as one of the main elements in the rescue system of the Czech Republic. It is taken as a collective part of the rescue system of the European nation. Author presents hypothesis that somehow the rescue system still has not over come the division of the past when the world was divided geopolitically and the war danger was immediate. On the other side there may be some kind of inability to find the suitable way how to effectively use the professional forces committed to action out of the state. On the base of the historical point of view this work analyses the meaning of the rescue and mobilization system in the optional war conflict. Also it contemplates the changes in the geopolitics system after the year 1989. The first place takes the question whether the Czech rescue system really reflex to the geopolitical changes, whether the activity is effective - the ratio between the danger and economical and human resources. Important part of this work is comparison between the Czech rescue system and the rescue systems of the chosen states of NATO and EU. Author studies the literature, experiences and other sources. From sources the author presents hypothesis, of the possible solution and suitable provision of the new...

The thesis „Legal Context of Night-time Road Accidents with Pedestrian „deals with the interpretation of legal decisions on traffic accidents caused by the vehicle during the night and where the other participant was a pedestrian. The main aim of this thesis is to find the established limits for the assessing of blame in comparable accident situations in cases of traffic accidents of the vehicle and the pedestrian at the reduced visibility with emphasis on the assessing in relation to the circumstances of the cases from the technical and legal point of view and in relation to the health consequences. Legal interpretations of the law are defined within the theoretical part of the thesis with emphasis on the ones which appear repeatedly in the judicial decisions. Approximately 1530 judicial decisions were studied and analysed in the analytical part, of which 56 were selected, that corresponds to the requirements of this thesis. There are also 5 expert evidences provided by the Institute of Forensic Engineering of Brno University of Technology. In the above mentioned cases there were defined the limits for the assessing of accidents based on which the judicial decision was predicted in context with the defined established limits for the judicial decisions at the top of the court hierarchy.

The diploma thesis focuses on tax administration in the Czech Republic and in Slovakia. It deals with the comparison of procedural law of tax administration, compares the principles enshrined in the relevant laws and marginally deals with the principles of good administration. It also compares chosen taxes obligations, which the taxpayer has to comply with towards tax authorities. The thesis also contains recommended solutions for simulated problem situations.

The thesis briefly describes basic terms, international acts and legislation which relate to the social and legal protection of children. In greater detail, it goes over the individual components of Czech and Finnish systems of social and legal protection of children. Afterwards, both systems and its positives and negatives are compared and the main advantages of Finnish system which could be beneficial four the Czech system are described. To achieve the goals, the information from the literature are used together with the survey in which participated social workers from the Czech Republic and Finland.

The thesis deals with the motivations that are formative for the Danish foreign aid. Denmark is one of the most generous donors and it plays an active role on the field of international development cooperation. An analysis of his motives will help us to better understand which ideological concepts are decisive for the Danish willingness to help other nations and also to identify what interests take part in formulation of Danish development programmes. The identification of the specific dimensions of motivation is based on a broad theoretical framework, which divides motives into seven categories: security, power, wealth, enlightened self-interest, prestige, obligation and humanitarianism. The author of the study maintains that it is possible to discover a wider range of motivations in Danish development assistance. It is a great simplification to assess the Danish foreign aid only in reference to commonly shared values of international solidarity, altruism and moral obligation to help others, which are the most prominent explanations in the literature. An analysis of Danish strategies reveals that the poverty reduction and sustainable growth are the main objectives of the Danish foreign aid. Based on the quantitative analysis of four basic criteria related to the aid performance (total volume,...