The diploma thesis examines the effective legislation governing the bank account (or "accout"), which undergone some changes due to the recodification of the Czech private law. In addition to the actual examination of the accout legislation, it aims to highlight the most important changes adopted in connection with entering of the new Czech Civil Code into force and draw attention to the legal provisions, in respect of which some differing opinions regarding their interpretation could be met. The methods of systematic analysis and comparation were used. The first chapter sets out the relevant legislation, a new systhematics of accounts used by the laws and also the transitional provisions. Furthermore, the definition of the term "bank account" and some related issues are contained. The following chapter deals with the general provisions on account, namely account agreement, disposition with the account, disposing of the funds in the account, account management, crediting of interest and finally the consequences of the death of the account holder and termination of contractual obligations from the account agreement. At the end of the chapter differences for the accout set up for more than one person are summarized. The next chapter deals with the Payment account and respective legislation contained...

Securities and booked securities - changes in legislation The purpose of my thesis is to analyse enactment of securities in the New Civil Code. Current legislation in Act on Securities is not considered as satisfactory in many ways. Recodification of civil law brings a great opportunity to clarify current interpretational issues and approximate Czech law of securities to developed countries of Western Europe. In this thesis I shall asses if the new piece of legislation will be successful in achieving such goal. The thesis is composed of nine chapters, each of them dealing with different aspects of securities law. Chapter One is introductory and defines concept of a security and its historical development. Chapter Two deals with issues related to definition of a security in Czech law. It focuses on the absence of legal definition of a security in current Czech law and analyses definitions of jurisprudence. Chapter Two analyses the legal definition of a security in New Civil Code and addresses the issue of definition of a security in relation to booked securities. Chapter Three is concerned with a security as a subject of legal relations. The main issue addressed in Chapter Three is security as a tangible thing. Chapter Four concentrates on separation of securities represented by a certificate and...

-1- Summary The aim of the thesis is to assess the impact of the recodification of private law on the phenomenon of moral hazard. In order to achieve the goal, the old and new legislation were compared in order to identify key changes and analyse their nature, in terms of their positive or negative impact on the potential occurrence of moral hazard. In the theoretical part, moral hazard was defined and systematized in the context of so- called "old" and "new" market failures. The author also offered a key contemporary definition of the term. Increased attention has also been paid to the issue of incomplete and asymmetric information that often coexists with or potentially enhances moral hazard. In the second part of the theoretical part, the author of the thesis focuses on defining the specifics of moral hazard, taking into account the Czech practice. The phenomena of insurance, health, monetary policy, banking, financial consulting and corporate governance are gradually being mentioned. The issue of representation and black passenger is also accented. The difference between moral hazard behaviour and fraud is also described. In the practical part, the author compares the selected institutes of private law across new and old legislation. This part is divided into various general institutes, which are based...

Unjustified Enrichment in Business Law Abstract The aim of my thesis is to analyse the concept of unjustified enrichment in connection with the commercial law. In fact this topic is usually described in the civil law studies and at the same time the unjustified enrichment is minor topic compared to the obligations arising from the contracts. This is the reason why I have chosen this issue describe and focus on the business aspects. The thesis is composed of seven chapters. Chapter one as an introduction defines basic legislation acts, which I am dealing with throughout the thesis and roughly describes there are changes in connection with the extensive recodification of the Czech private law. Chapter two is subdivided into two parts. Part one focuses on the origin of the unjustified enrichment in Ancient Rome as the base for the civil law. Part two provides an outline of past legislation within the territory of the Czech Republic until its establishment. Chapter three concentrates on the legislation effective until 31 December 2013. It illustrates the approach to decision-making by the Supreme Court including the decision-making in connection with the limitation of rights according to Commercial Code. Chapter four analyses the changes after New Civil Code came into force in relation to commercial law. Here...

1 RESUMÉ Corporate Income Tax The aim of this diploma thesis on "Corporate Income Tax" is to outline the current legal background of the corporate income tax and asses and evaluate the most substantial changes regarding the Act no. 586/1992 Coll., Income Tax Act, as amended that have become effective as of January 1, 2014. The changes discussed in this thesis include especially, but are not limited to, the changes adopted in connection with the recodification of Czech Civil Law. This thesis consists of Preamble, Chapters 1 through 4 and Conclusion. Chapter 1 "Tax and the Czech Tax System" addresses taxes and the tax system within the meaning of a general theory of tax law. This Chapter provides a general introduction to the concept of taxes, description of the purposes of taxes and the tax system and tax framework of the Czech Republic. Chapter 2 "Corporate Income Tax" provides analysis of the corporate income tax in accordance with the Income Tax Act. It focuses in particular on the key structural elements of the corporate income tax. i.e. subject and object of the tax, tax assessment base, tax rate and the taxation period. This Chapter aims not only to outline the current corporate income tax legislation, but also to point out the most substantial changes effective as of the beginning of the year of 2014...

The presented thesis provides a comprehensive view of the current legislation on family and parents-children relationships, including insights into past and future. Being a still hot topic is the reason why I chose it for my thesis. Two introductory chapters discuss historical context of family and development of legal relationships between parents and children to date. The family has evolved over time, developed and changed and so has the status of its individual members, which was all reflected in legislation (paternal power, parental power, parental rights and duties, parental responsibilities). The current concept of family is described in Chapter 3, followed by Chapter 4 which gives general characteristics of family law and legal relations within the family, including the definitions of basic concepts used in the rest of the work. Key Chapter 5 discusses the concept of parental responsibilities brought into our law by the so-called "big amendment" to the Family Code (Act No. 91/1998 Coll.). In exercising these rights and duties, parents are obliged to protect the best interests of the minor child, to control his or her actions and to exercise supervision over him or her. The parent-child relationship is equal and both its parties are holders of complementary rights and duties. In all actions, child's...

The purpose of this thesis is to compare the standard of due care in contemporary legislation as well as in the new upcoming legislation which should become effective as of 1 January 2014. Furthermore, the thesis is focused on consequences of breach of the standard of due care by persons in position of members of elected bodies of capital business companies and / or business corporations. The thesis is composed of six chapters. Chapter One is introductory and deals with history of the standard of due care in the Czech legislation from the period of the General Civil Code to the recodification of civil law and commercial law represented by two crucial statutes - the new Civil Code and the Business Corporations Act. Chapter Two deals with contemporary valid and effective legislation concerned with the standard of due care and its main components. In Chapter Three I tried to emphasize the changes which we will experience in the new legislation. Especially, I mean the newly introduced business judgment rule which was inspired and implemented to the Czech legislation on the basis of modern foreign legislations - US and Germany. Chapter Four presents selection of case law of the Supreme Court of the Czech Republic which repeatedly commented on the standard of due care in practice and its related aspects...

61 Abstract The purpose of this thesis is to analyse new legislation on securities and book- entry securities enacted during the recodification of private law. The main legislation moved from the Act no. 591/1992 Coll., On Securities, into the Act no. 89/2012 Coll., The Civil Code. This thesis is divided into five chapters. The first chapter deals with the general definition of the concept of securities and booked-entry securities. It describes the definition of security that has been adopted from the Swiss Code of Obligations and describes the new concept of book-entry securities, which are now a substitute to securities and a separate legal institute. The second chapter briefly describes the functions of the securities. The third chapter describes forms of securities that are crucial for determination of methods of transfer of the securities. It also discusses enactment of legal presumptions of the form of the security that are used to determine form of securities in the case the form of the security is not entirely clear. Finally, this chapter deals with the question, whether the forms of book-entry securities are no longer distinguished. The fourth chapter analyses the transfer of ownership of the securities according to their various forms and discusses the conditions under which the securities in each...

Methods of Investment in International Private Law Dissertation thesis is structured into 9 Sections. First section deals with reasons why entrepreneurs use international holdings: regulative, questions of taxation and legal system reasons. Second section describes legal sources applicable for the analyzed issues. Third section summarizes some of the risks relating to use of international holding companies, namely risk of breaching the criminal law or circumventing other legal rules. Apart from legal risks, there are economic risks to be mitigated. The risks mentioned are systematic risk (e.g., bankruptcy of the state) and personal risk relating to the foreign managers (incompetency, fraud). Fifth section deals with typical transactions in the group of companies relating to financing by banks and bods issuance. Briefly analyzed are also acquisition structures and whitewash procedure. Sixth and seventh section describe tax burdens in the Czech republic, Cyprus, Seychelles, Mauritius and number of other countries. Analysis of the jurisdictions in nine countries as to the recognition and enforcement of foreign judicial decisions is provided in the section eight. The dissertation thesis is concluded with description of the civil law applicable after the so called recodification planned in the Czech...

The aim of this thesis is comparison of development of legislation of tax on the acquisition of immovable property and that for the purposes of evaluation of potential changes of this tax. The comparison is performed on particular elements of the tax on the acquisition of immovable property in three time periods. From 1. 1. 1993, thus in act n. 357/1992 Sb., on inheritance tax, gift and real estate transfer tax. From 1. 1. 2014, thus statutory measure of Senate n. 340/2013 Sb., on tax on the acquisition of immovable property. And last from 1. 1. 2017 thus statutory measure of Senate n. 340/2013 Sb., on tax on the acquisition of immovable property, as amended by act. n. 254/2016 Sb., an act which amends statutory measure Senate n. 340/2013 Sb., on tax on the acquisition of immovable property. The first part of the thesis deals with general introduction to tax theory focusing on transfer taxes. This chapter also defines the term tax in general, characterization of transfer taxes and its development in the Czech Republic and determination of the meaning of tax. The second chapter already concentrates on the actual comparison of tax elements. The description of the development of legislation and evaluation of conformity with the construction of the tax and its meaning is emphasised. Each subchapter...