The diploma thesis is focused on a state of the statutory body in companies. The legal regulation is set by the Act Nr. 513/1991 Coll. commercial code, as amended. The attention is given to the way to institute statutory bodies, duties and responsibility of members of statutory bodies and the way to act of companies. The new conception of the legal regulation of companies, especially of the state of statutory bodies, is mentioned at the conclusion.

The dissertation thesis describes the methods of calculation of the VAT gap. VAT gap is the difference between the theoretical VAT liability in the whole economy and the accrued VAT receipts. It is expressed in relative terms to the theoretical VAT liability and it approximates the amount of the VAT evasion. The VAT gap in the Czech Republic in the years 2002 to 2010 ranges in average from 16 to 17 %. It is steadily increasing from 11 % to 26 % during the last 5 years of the relevant period. Furthermore, the thesis also analyses the determinants of the VAT gap in the EU member states in the years 2000 to 2006. The share of VAT on total tax revenues and the Tax quota were identified as main tax factors that reduce the VAT gap. On the other hand, the complexity of the VAT system, expressed by the number of VAT rates, the difference between them and the number of preliminary questions to the European Court of Justice, increases the VAT gap. Further significant factor influencing the VAT gap in the negative direction is the Corruption perception Index.

The diploma thesis deals with the issue of value added tax. Its correct application under the Value Added Tax Act No. 235/2004 Sb. In concrete cases, which are subsequently listed in the practical part of this diploma thesis on selected companie and their business operations. The conclusion of this thesis is the assessment of the problems and proposals of tax optimization, the reduction of the tax liability as allowed by the legislation.

The diploma thesis is focused on optimizing of tax burden of taxpayers via relocation of their headquarters into tax havens. It contains comparison of tax burdens of model taxpayers in different variations of change of their tax residence. It suggests recommended process for deciding about choice of suitable tax haven.

The dissertation thesis deals with the issue of tax management and defines the concept of tax management due to its use for small and medium-sized enterprises. The thesis deals with the current view on company tax liability management and is focused on the methods of tax planning, which expands in the historical context that stood at the birth of this new and in recent year’s constantly expanding phenomenon. A part of the dissertation thesis is innovation of methods that lead to management of company tax liability. The proposed method allows optimizing of the tax liability of small and medium-sized enterprises operating in the Czech Republic.

This thesis describe the international taxation of passive incomes in relation to the permanent establishment. The aim of the thesis is to create a guidebook for the attribution of passive incomes to the permanent establishment. Selected judgements of the Court of Justice of the European Union are analysed too. At the end of this thesis are listed model examples for calculation of their tax liability.

The issues of maintenance between parents and children (comparative study) This diploma thesis deals with the issues of maintenance between parents and children. The maintenance is a traditional institute of civil law, which systematically belongs to family law. The family law concerns in general way more or less an everyday life of individual in society. The issues of maintenance are current and constantly developing topic, which the society pays traditionally significant attention to. The specific type of maintenance that is maintenance between parents and children represents from the point of frequency the most widespread type of maintenance, which is exercised in the society, especially as regards maintenance obligation of parents to children. It is possible to state, that the maintenance is a legal institute which is not the object of interest only of the legal public, but it is the topic which is discussed and closely watched by the entire society This diploma thesis is held as the comparative study, the legal regulation of the Czech Republic is compared through the diploma thesis with the legal regulation of Federal Republic of Germany. From the point of structure the thesis is divided into introduction, twelve main chapters and conclusion. The first chapter deals with general issues of maintenance,...

The topic of shareholder's duty of loyalty is an important aspect for the definition of most of the duties and obligations of the capital company members. Therefore, it is also very popular topic for the authors of professional literature, who tend to be interested in systematized distinction of the duties and obligations of the capital company members. Most authors, along with the jurisprudence, already admit considerable importance of principle of loyalty and consider it to be the rule of interpretation appropriate for its application to the other duties and obligations of company members. The principle of loyalty, having a regulatory function, may fill in particular gaps in the statutory regulation. As a derogatory rule it may avoid the application of other rules that would lead to unfair decisions. This work aims to demonstrate the possibility of application of the principle of loyalty in practice. The thesis is divided into two main parts, the first is meant to clarify the place of the duty of loyalty in Czech law. It describes how was the existence of the duty of loyalty inferred before its regulation in new Civil Code. Next chapters of the first part are devoted to current applicable regulation. The second part of the theses focuses on particular examples in order to demonstrate the...

The topic of the submitted diploma thesis is the directors and officers liability insurance of members of a joint stock company bodies and its aim is to analyze this insurance product and to evaluate possibilities of its use in domestic conditions. This theme is topical because of the recent financial crisis as well as with regard to the recodification of the Czech private law which resulted in demanding more requirements on members of a joint stock company bodies during performance of their office and most importantly the danger of guaranty for obligations of company in accordance with the provision § 68 of the law on commercial corporations constitutes a really big threat for members of a joint stock company bodies. In order to understand the dangers from which the insurance should protect, first of all the first chapter is dedicated to basic characteristics of joint stock company and mainly to duties of members of a joint stock company bodies which are divided into two groups in this thesis - fiduciary duties (duty of due care, duty of loyalty, duty of secrecy, prohibition of competition, duty of personal performance of office) and so called "technical" duties. In the next chapter there is briefly examined the legislation of liability and compensation for damage where these issues are consulted...

1 Omissive offences Abstract This diploma thesis addresses the issue of omissive offences in the Czech criminal law with regard to the legislation of Germany. Given the little attention paid to this topic in the Czech Republic, the aim of this thesis is to provide the reader with a comprehensive view of the omission in Czech criminal law in the context of contemporary legal literature, case law, and relevant legislation, including critical review of the most controversial aspects of the current regulation. In the beginning, the thesis focuses on the characteristics of the offence and its individual features with an emphasis on the objective aspects of the offence, which is essential for determination of the form of action. This is followed by a detailed historical excursion into the antecedent legislation of omissions in our country, from the time of Austria- Hungary, to the unsuccessful efforts to reform the criminal law during the First Republic, followed by methodically elaborated criminal codes from the period of totalitarianism to the fine government draft of the Criminal Code from the turn of the millennium. The core of this thesis is the third chapter dealing with the valid regulation of omission and categorization of omissive offences to the authentic (genuine) and the inauthentic, while...