The Diploma thesis deals with carousel frauds of value added tax. The aim of thesis is to assess possible solutions of tax evasions based on the analysis of carousel frauds used for illegal activity. Subsequently evaluate the effectiveness of these measures of tax administration and propose possible solutions how to eliminate these tax evasions.

Thesis, which is mainly based on New Civil Code, discusses marriage and its issues. It is also compared to previous version of the law where important. Theoretical part is split into four main chapters. First chapter focuses on institution of marriage itself including development of marriage and importance of relations between spouses. The second chapter talks about marital property of spouses, its content, modification and management. Specific problems of marriage are discussed in the third chapter while last chapter deals with end of marriage termination of marriage and its settlement of the marital property. In the practical part have been researched the problems of marriage (the most common kinds of problems and theirs reasons) and reasons for termination of marriage with the survey. Outcome of this survey has been statistically evaluated. Found information are shown in the final part of practical thesis as well as confirmed hypotheses regarding matter. Propositions are made for dealing with marriage issues and termination of marriage based on findings.

The aim of this theses is to create analysis of selected health insurance campenies and theirs comparison under the agreement of chosen criterions between 2010 and 2014. Partial aims - to find which offer (benefits) Czech health insurances provide for insured persons in comparison with Slovac ones. In the theoretical part of this theses is used the specialist literature which includes the topic of the health insurance , the insurance companies and things related to them. The first part of the analytical work is focused on the analysis of the Czech health insurances. In this part are individual health insurances analysed from the point of view of the number of insured persons, the accessibility of health insurances, the yearly cost of one insured person, the number of the insured persons that falling on one employee, the average expended cost for pharmaceuticals for each insured person, the average income from insurance for one insured person and the offering enlarging health care. In the second part of the analytical work are analysed Slovac health insurances from the same point of view. The last part of the analytical work is focused on the comparative analyses of six Czech and Slovac insurance companies. There are two fictitious families which want to use the benefits from six comparative health insurances. The both fictitious families will find out, which financial amount oh the benefit they could achieve, according to facts that are mentioned about them. Despite discovered differences between explored categories it is possible to say that Czech and Slovac health servicies are almost comparable to each other even 20 years after the division the Czechoslovakia.

Agriculture is a very important activity and it has many functions. This branch has its certain economic specifics that are described in detail in this thesis. The thesis explains in detail terms grant, possibilities of accounting, possibilities of getting grants and consequences as well resulting from it for a farmer. These duties are shown by way of example of a young businessman. Bookkeeping of stock especially animals and differences in tax liability is the significant part of the thesis. This thesis evaluates the management of agricultural enterprises in the period before the transfer of his father's farm and the changes that occur after the transfer.

The main aim of the thesis "The preparedness and the role of the Municipal Police Prague during the announcement of some crisis states" was to determine the role and the actual preparedness of the organization to deploy its officers in the areas where the state of danger or emergency has been announced, with focus on the provision of Prague's officers to another municipality. Introductory section acquaints the readers with the Municipal Police Act development and the historical development of the organization - from its formation to the present form. It also contains an overview of the duties and powers which officers have - particularly with focus on its use in crisis situations outside the establishing municipality. Results of the survey in the middle and top management of the organization are graphically and statistically processed and evaluated in the next part of the thesis. Then there are results of interviews, particularly with managers of specialized organization's departments, followed by analysis of the Municipal Police Act and related legislation. Preparedness of the Municipal Police Prague has been assessed based on a questionnaire survey, interviews and own collected data, as well as analysis of internal documents of the organization. The results of the performed investigations revealed that the preparedness from the perspective of organizational, personnel, material as well as technical view is at high level - in the Czech Republic, and between municipal police forces, completely unprecedented. The role of the organization has been then assessed by analysing the Municipal Police Act, primarily focusing on cases of provisioning of Prague's officers to other municipality in case of an emergency situation announcement. It has been found that while the Municipal Police Act allows to use officers in crisis situations also outside the establishing municipality, it paradoxically does not allow using all the powers which officers have under normal conditions, respectively it doesn't allow to complete certain acts and interventions. The only solution in this case is the amendment to the Municipal Police Act. The role of the Municipal Police Prague is clearly defined within the capital city and is completely irreplaceable and undeniable, and in the case of provision of Prague's officers to another municipality, despite the above mentioned legislative deficiencies, significant. A comprehensive document has been prepared for the mayors of municipalities in the Czech Republic, based on which the decision upon the utilisation of Prague's officers in a given situation can be made.

Resumé Theme of this thesis is legal relationship attorney - client and their mutual rights and obligations. I focused on the current legal regulation contained in the Act No. 85/1996 Coll., advocacy law, and related legal regulations, primarily in professional regulation published by Czech bar association. My objective was to try to give all- embracing explanation of this theme even though I realised this theme and all its aspects is too extensive to be explained completely. This thesis is divided into six parts, which are further systematically divied into chapters. First part gives basic historical review of development of legal regulation of advocacy since ancient Rome. Second part gives definitions of the most important terms of this thesis - attorney and client, with evident orientation on legal regulation of conditions which must fulfil a person in orded to become an attorney. Third part deals with possible methods of constitution of legal relationship between attorney and client (to conclude a contract or to be appointed by court or to be designated by Czech bar assosiation) and related attorney's obligation to refuse to plead client in certain situations as well as termination of this relationship. Fourth part is dedicated to individual rights and obligations o attorneys and clients. Each one is...

A joint stock company is a typical example of a capital company whose principal element is a shareholder on whom rests the existence of a joint stock company. The shareholders enter the company as investors who want to increase the value of their investments. The management of the company has the competence of a professional management, which seeks to increase the particular investment and to strengthen the company's position in the market. However, there may be situations when the management of the company pursues different interests than the interests of the shareholders. Due to this reason it is necessary to clearly define the relationship among the shareholders as well as between the shareholders and the company. Legal status of the shareholders is defined as a set of rights and duties. A shareholder has partial rights that enable him to participate in the running of the company, including the right to attend the general meeting and to vote at it. Furthermore, the shareholder has the right to participate in profit distribution and to participate in distribution of the liquidation balance. The Business Corporation Act also grants special rights to the minority shareholders, i.e. qualified shareholders, which serve to protect them. A qualified shareholder has primarily the right to request the...

The thesis is focused on the internal relationship between the lawyer and the client. Although this topic was already processed many times, I believe that, in particular, in the context of the current case law and the amendment of certain provisions, this work may contribute to the better understanding of this topic. The thesis is systematically divided into six chapters. In the first chapter, there is outlined the nature of this relationship and stressed out the importance of mutual trust. To further break down the individual rights and obligations in detail, it is necessary to outline the formation of the relationship between solicitor and client first. It is important to note that the specific obligations imposed on lawyer legislation even before the formation of the legal relationship. Under the conditions described in the first chapter, the lawyer has a duty to refuse to provide legal services to the client, which can be considered as the pre-contractual obligation. Attorney has an obligation, although there is still no relationship between them. Considering the entire work, the second and third chapters are the most important ones. In the second chapter I push the reciprocal rights and obligations in the context of their legal arrangements, both legal and underpinned, and the professional and...

A joint stock company is a typical example of a capital company whose principal element is a shareholder on whom rests the existence of a joint stock company. The shareholders enter the company as investors who want to increase the value of their investments. The management of the company has the competence of a professional management, which seeks to increase the particular investment and to strengthen the company's position in the market. However, there may be situations when the management of the company pursues different interests than the interests of the shareholders. Due to this reason it is necessary to clearly define the relationship among the shareholders as well as between the shareholders and the company. Legal status of the shareholders is defined as a set of rights and duties. A shareholder has partial rights that enable him to participate in the running of the company, including the right to attend the general meeting and to vote at it. Furthermore, the shareholder has the right to participate in profit distribution and to participate in distribution of the liquidation balance. The Business Corporation Act also grants special rights to the minority shareholders, i.e. qualified shareholders, which serve to protect them. A qualified shareholder has primarily the right to request the...

The aim of this master thesis is to specify the legal status of minor shareholders in the law of the Slovak Republic, which has provided to minor shareholders by governemnt to give them a chance to enforce their interests and to apply their right to participation in the management of the company. Part of the work is a preview of a corporation as such, as a shareholder, its rights and responsibilities and a description of situations when rights of minority shareholders can be breached.