The Duty of Loyalty of a Director of a Company and the Duty of Loyalty of a Member of a Company in Their Mutual Comparison Abstract According to the valid legislation, both the member of a company and the director of a company are subject to the duty of loyalty. The duty of loyalty has different content in relation to these persons and affects them with different intensity. The aim of this thesis is to compare selected aspects of the duty of loyalty of the member of company and the director of company. The first part presents initial doctrinal and judicial evolution of the duty of loyalty of the member of company and the director of company in the legal order of the Czech Republic. Furthermore, the essence (creative elements) of the duty of loyalty of mentioned persons is discussed. In this context, legal doctrine concludes that the essence of loyalty of the member of company and the director lies, amongst other matters, in contract. However, each of these persons has a different obligation, which is associated with different rights and duties of the relevant members of company's bodies. The aim of the first part is to develop the issue, which I consider crucial for understanding arguments and conclusions presented in the thesis. In the second part, I try to identify the interest which the member of company...

The diploma thesis deals with issues of tax inspection and communication with the tax authority. The theoretical part of the diploma thesis defines the basic concepts needed to analyze the tax inspection. The second part of the diploma thesis includes an analysis of the tax inspection and the communication with the tax authority. Based on this analysis is identified the main problems in the tax administration, and afterward proposed solutions to the main problems.

Three years ago, the Ministry of Justice in the Czech Republic stated in judicial practice a recommending table whose intention was to unify the decision-making practice of courts in determining of alimony. The table should rectify a vague treatment of the maintenance obligations, guarantee a legal certainty for all participants and predictability of decisions. The alimony often covers only a part of all costs for a child under conditions that it is paid. The situation is even more problematic because the single-parent families with minors usually belong to the households which are mostly threatened by poverty. These families are most often headed by woman, who bears the brunt of caretaker and breadwinner roles. Their role is also influenced by the disadvantageous position at a labour market. The result of all these factors is usually a feminization of poverty and transmission of the standard of living from a mother to a child. My research interviews were focused on the fact if the table is used in practice. I evaluate its efficiency and represent modifications suggested by the courts. The analysis showed that not all courts use the table or use it at different levels. It is a consequence of reading of the word "recommending". This fact indicates a neglect of any need to use and a broader context...

Diplomová práce Kristýna Mixová Abstract The topic of this diploma thesis is the image of cohabitation, marriage and parenthood in lifestyle magazines. Theoretical sources of the text are ideas of Zygmunt Bauman - love as a consumer product or love forever, and the ideas of Gilles Lipovetsky about postmoral society without duty. Methodology for this diploma thesis was the qualitative content analysis of 12 issues of the most read czech men's lifestyle magazine Maxim and 12 issues of the most read czech women's lifestyle magazine Joy. Both published in 2012. In both lifestyle magazines love is presented as a consumer product, but in women's magazines exists an image of love forever as well. Duty is shown in negative view. Instead of duty, taking care about others is presented. Wedding is decribed like a normal event expected in a human life. Parenthood in men's lifestyle magazines is connected with self-denial, in women's lifestyle magazines as a self-fulfilment connected with self- denial. The last part of the diploma thesis updates the finding of Paulína Tabery from 2007.

Diplomová práce Bc. Kristýna Mixová Abstract The topic of this diploma thesis is the image of cohabitation, marriage and parenthood in lifestyle magazines. Theoretical sources of the text are ideas of Zygmunt Bauman - love as a consumer product or love forever, and the ideas of Gilles Lipovetsky about postmoral society without duty. Methodology for this diploma thesis was the qualitative content analysis of 12 issues of the most read czech men's lifestyle magazine Maxim and 12 issues of the most read czech women's lifestyle magazine Joy. Both published in 2012. In both lifestyle magazines love is presented as a consumer product, but in women's magazines exists an image of love forever as well. Duty is shown in negative view. Instead of duty, taking care about others is presented. Wedding is decribed like a normal event expected in a human life. Parenthood in men's lifestyle magazines is connected with self-denial, in women's lifestyle magazines as a self-fulfilment connected with self- denial.

The master’s thesis deals with the initiative of the Organisation for Economic Co-operation and Development, namely the Action plan on Base Erosion and Profit Shifting (BEPS). The aim of this thesis is to quantify impacts of selected BEPS measures on the tax bases of Czech companies. The paper is divided into a literary summary and a practical part. In the literary summary, important concepts of international taxation are defined and the BEPS action plan and the Anti Tax Avoidance Directive (ATAD) are presented here. In the practical part, selected BEPS measures are applied to model examples, and the impact on the tax base of Czech companies in the situation before and after the implementation of specific measures is quantified. The model examples result in an increase in the tax base and the tax liability of Czech companies in the situation after the implementation of the selected BEPS measures. BEPS measures applied to Czech companies in this thesis pose a negative impact on their tax planning.

Specificity of joint stock companies with state property interest Abstract This diploma thesis focuses on state-owned stock companies. This thesis aims to focus purely on stock companies with only short introductions to other forms of state ownership of corporations. The goal is to identify state as a legal entity and also as a shareholder. The other goals are an analysis of obligation to provide information and lastly a brief analysis of some other specifics when it comes to state-owned stock companies. The first part dealing with the identification of the state aims to sufficiently isolate stock companies from other possible state-owned corporations, while interpreting the relevant legal provisions combined with relevant court decisions. The second part focuses in detail on the obligation to provide information of state- owned stock companies. The goal is to analyze the relevant decisions of the Czech Constitutional Court in relation to the Act on freedom of information. Other chapters of this part focus on obligation to provide information in relation to Act on public procurement and to Act on the contract register . This second part heavily relies on judicial practice of both national and EU institutions. The third part deals with certain other specifics, which relate to state-owned stock companies....

The subject matter of this Master's thesis is to describe and to analyze the legislation of the fiduciary duties as well as the related questions such as the business judgment rule and the request on the management decisions. The fiduciary duties represent the standard of acting which must be respected by the member of the elected body during the exercise of the managerial power. The business judgment rule, however, protects the members of the elected bodies from unjustified accusations of the violation of the standard of the acting while in the final consequence represents the protection of the authority to undertake the decisions. The request on the management decision represents an exception from the common rule, solely entrusting the management of the business into the hands of the statutory body. The main aim of this thesis is to describe and to analyze the listed legislations including the crucial questions arising from these issues together with the suggestion of the solutions. The diploma thesis consists of four chapters. First chapter presents the introductory treatise on the implementation of the legal establishment of the corporate governance together with the emphasis on the economical output. The second chapter is dedicated to the very merit. The legislation of the fiduciary duties,...

The diploma thesis is focused on the duty of loyalty of shareholders (members). Although some legal experts consider this duty as a basis of any private law relations, duty of loyalty remains mainly overlooked in the business law area. Firstly, the diploma thesis explores the duty in broader view and describes its functioning in other countries, where duty of loyalty is traditionally respected: United States of America and Germany. The thesis continues to the development of the duty of loyalty in Czech Republic. Before 2014, this duty was not explicitly included in Czech law or no wide consensus about the legal source of this duty. The loyalty principle has begun to be recognized in 2006, when legal experts started to work with this term and set theoretical basis for this duty. Even if there was no consensus about the scope and range of the duty of loyalty and the existence of this duty itself, the duty of loyalty has been established in the judicature of Czech courts. Even Supreme and Constitutional Courts accepted this duty in its decisions. The role of Judicature for the duty of loyalty and its contend is significant. The change of Czech private law has brought substantial changes of this duty. From the 1st January 2014, the duty of loyalty is explicitly part of the Czech law and may be found in...

Duties of so-called quoted joint-stock companies This diploma thesis draws attention to information duties of the so-called listed joint- stock companies. The goal of this thesis is to introduce the legal regulation of selected information duties of the so-called listed joint-stock companies and to analyse the development of the selected duties with regard to harmonization of capital markets regulation. The goal of this thesis is also to analyse whether the selected information duties help the capital market to function more efficiently. The thesis is divided into seven chapters, introduction and conclusion. The introduction defines which goals are to be achieved by this thesis and which methods are used by the author. The first chapter defines what a so-called quoted joint-stock company means under the Czech law. The second chapter introduces the importance of capital markets for the whole economy and briefly explains the specific evolution of the capital market in the Czech Republic since the 1990s until now, which was influenced by privatization and transformation. The third chapter follows the second chapter and introduces the evolution of legal environment of capital market protection. The third chapter also includes several important terms such as regulated market or quotation. The fourth...