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Collection's Items (Sorted by Submit Date in Descending order): 1 to 20 of 101
Yakimenka, Aliaksandr
Investiční fondy

In my diploma thesis I focused on the topic of investment funds in the Czech Republic. For comparative analysis I also analyzed the topic of investment funds in the United States and Luxembourg. Selected countries with its legal regimes are in many aspects world leaders a...

Procházka, Aleš
Vybrané daňově právní aspekty akvizic obchodních společností

This diploma thesis is focused on selected tax law aspects of acquisitions of companies. First, it focuses on the distinction between the concepts of merger and acquisition and the related legal regulation. It further divides acquisitions into two main denominators, capital and property...

Grossmannová, Gabriela
Podvody na DPH v judikatuře SDEU a NSS

The thesis describes the principle, meaning and practical aspects of value added tax, ("VAT"), its advantages and disadvantages for the state, for VAT payer and for citizens. The harmonising of this tax in the European Union has been highlighted, described the basic legislatio...

Černohorský, Tomáš
Právní a ekonomické aspekty v obchodování investičních nástrojů

This diploma thesis analyzes the legal and economic aspects of trading in investment instruments in more detail. The main goal is to present the historical development of financial market regulation and supervision and its possible future direction with the current level of ...

Šindelář, Marek
Právní regulace rozpočtových výdajů

This diploma thesis provides an elemental insight into the issue of legal regulation of budget expenditures. The author divided this work into four basic chapters. In the first part of the work, the author focused on the issue of budgetary law, the definition of related t...

Rauchfuss, Samuel
Právní a ekonomické aspekty fondů kolektivního investování

The diploma thesis deals with the topic of collective investment funds. It contains an insight into the historical development of investing in funds, and especially in the current legislation of collective investment funds. First of all, emphasis is placed on the legal and economic...

Kuneš, Jiří
Daňové aspekty insolvenčního řízení z pohledu insolvenčního správce a dlužníka

The thesis deals with the tax aspects of insolvency proceedings from the perspective of the insolvency administrator and the debtor.In the introduction I mention the tax history. I also focus on general information about insolvency proceedings. The main chapters of the whole work f...

Kmínek, Zdeněk
Finančněprávní aspekty hazardních her

Thesis is oriented on history and taxes collected from gambling. In last years came out issue about loot boxes, which will also be focus of my thesis. In current "lockdown" it seems like a good idea to mention COVID-19 and its potential influence on gambling, or...

Ho ba, Huy
Vybrané otázky zákona o platebním styku v souvztažnosti se směrnicí PSD2

The subject of this diploma thesis is "Selected issues of the Act on Payments in relation with PSD2". The primary goal of this thesis is to introduce selected new regulations from the Act on Payments implemented from the PSD2 with the focus to the regulations, w...

Černý, Jan
Vývoj a právní aspekty kryptoměn

The diploma thesis on the topic of development and legal aspects deals with the clarification of the functioning of individual cryptocurrencies and points out their possible use in the financial market. After the introduction, the first chapter is focused on the theoretical part, c...

Polánková, Karolína
Veřejnoprávní aspekty pojišťovací zprostředkovatelské činnosti

The aim of the diploma thesis is to describe the changes that the new law on the distribution of insurance and reinsurance brought to the legislation. The law was implemented into Czech law by the IDD directive issued by the EU. It brings the main changes in the...

Lejčko, Jan
Kryptoměny v kontextu právní regulace v ČR & jejich zdanění

This thesis focuses on historical legislative development of virtual currency - cryptocurrency in the Czech Republic with particular references to the legal regulation of these aspects in the world. It emphasizes gold as a significant driver of society in the development of the gol...

Huspek, Petr
Finančněprávní aspekty neživotního pojištění

The topic of the presented work is the analysis of financial-law aspects of non-life insurance. It is not possible to capture all aspects related to non-life insurance in an exhaustive way. Therefore, the work is mainly focused on a basic overview in the field of non-life...

Toman, Lukáš
Odepření nároku na odpočet daně z přidané hodnoty v důsledku účasti na podvodu

The thesis provides a complex overview of substantive and procedural aspects of refusing the right to deduct VAT as a result of participating of a tax subject in a tax fraud. The substantive part of the thesis is focused on conditions which have to be fulfilled for&#...

Skočná, Markéta
Daňová úprava daně z příjmů a daně z přidané hodnoty v insolvenčním řízení zejména z pohledu věřitele

The aim of this diploma thesis is to give an integrated tax view on the problematics of unpaid claims which a creditor registers in his accountancy. The work focuces on claims against a debtor in insolvency proceedings.

Gola, Michal
Mezinárodní výměna informací pro daňové účely

International exchange of information for tax purposes between different jurisdictions is an essential part of international cooperation between tax administrations since jurisdictions generally cannot track the international economic activity of their taxpayers and, thus, tax evasion is within their ...

Suchánek, Kamil
Rozpočet Evropské unie

The thesis is focused on discovery and acquaintance with the budget of the European Union. It acquaints itself with the gradual development that the European Union has gone through in finantial matters. The thesis mainly pursues the current state of European budget, therefore it&#x...

Soukup, Roman
Ochranné prvky a padělání bankovek

In this work I write about the topic of security features and the related theme counterfeit. There are described coins, banknotes and their security features. I focus on security in meaning which of them are currently used, how are they created, where can be found on ...

Hrušovský, Dominik
Česká národní banka a její vztah k bankám obchodním

The main focus of the thesis titled The Czech National Bank and Its Relationship to Commercial Banks is on banking regulation and supervision. In addition to this institute, the thesis also describes other functions of the Czech National Bank and individual rules and duties th...

Řezáčová, Jana
Právní úprava náležitostí a ochranných prvků hotovostního oběživa v České republice

The aim of this master thesis is to describe The legislation of essentials and protective elements of cash currency in the Czech Republic. In the beginning, the concept and function of money are explained. The next chapter presents the evolution of currency in the region ...

Collection's Items (Sorted by Submit Date in Descending order): 1 to 20 of 101