scholarly journals Uwarunkowania prawne działalności gospodarczej w Czechach

2018 ◽  
Vol 22 ◽  
pp. 63-70
Author(s):  
Jakub Hudský
Keyword(s):  
Czech Republic ◽  
Legal Aspects ◽  
Agricultural Activity ◽  
Business Activity ◽  
Legal Capacity ◽  
Criminal Records ◽  
The Czech Republic ◽  
Medical Activity ◽  
The Law

LEGAL ASPECTS OF BUSINESS ACTIVITY IN THE CZECH REPUBLICThere are two designations connected with business activity in Czech commercial legislation — business activity hospodářská činnost and živnost. Despite that the definitions of these terms are identical in substantive elements, the živnost is a narrower concept. The types of the živnost function in accordance to the rules indicated in the law. There are some types of business activities listed in the law, which are indicated as activity but not a živnost. For example, medical activity, activities of lawyers, activities of sworn translators, or agricultural activity. Czech legislation also distinguishes two main types of business activity in terms of živnost. Namely, notified business activity ohlašovací živnost and licensed activity. If an entity wishes to pursue a živnost business activity in the Czech Republic, there are two requirements: full legal capacity and no criminal records on business.

scholarly journals Does the Implementation of DAC 5 Represent a Breach of Attorney Confidentiality?

2019 ◽  
pp. 525-534
Author(s):  
Tomáš Sejkora
Keyword(s):  
Czech Republic ◽  
Money Laundering ◽  
Tax Evasion ◽  
Relevant Information ◽  
The Czech Republic ◽  
Scientific Methods ◽  
The Law

This contribution is devoted to an issue of the correlation between anti-money laundering measures and measures combating tax evasion. This problem is widely discussed and the regulation requiring sharing tax relevant information between tax and AML authorities begins to occur. The example is the well-known directive DAC 5 and its transposition into the national legal orders which initiated the discussion about the nature of the confidentiality of the lawyer and the attorney–client privilege once again. This contribution therefore analyses the new obligation imposed on attorneys by the law implementing DAC 5 in the Czech Republic. The used scientific methods are description, analysis, induction and deduction.

scholarly journals Verification of continual measuring methodology of ammonia emissions in animal husbandry

2012 ◽  
Vol 49 (No. 1) ◽  
pp. 1-6
Author(s):  
A. Jelínek ◽  
J. Pecen
Keyword(s):  
Czech Republic ◽  
Animal Husbandry ◽  
Measuring Method ◽  
Agricultural Activity ◽  
Ammonia Emissions ◽  
Single Measurement ◽  
The Czech Republic ◽  
First Results ◽  
International Obligations

Measuring of the burden gases emissions within the agricultural activity is increasingly significant with respect to the international obligations of the Czech Republic. For the principal agricultural burden gas – ammonia – there was suggested and tested a continual measuring method including concrete, precise, single measurement for verification of its accuracy. In the paper are presented first results of measuring emissions from litter in chicken broilers farming.

scholarly journals Successful reintroduction of ancient grape varieties in the Czech Republic

2010 ◽  
Vol 46 (Special Issue) ◽  
pp. S19-S20
Author(s):  
O.M. Jandurová ◽  
R. Casal
Keyword(s):  
Czech Republic ◽  
The Czech Republic ◽  
On Farm Conservation ◽  
Pros And Cons ◽  
The Common ◽  
The Law ◽  
Grape Varieties ◽  
On Farm ◽  
Selection Of

 Changes in the law have allowed Czech vintners to produce land wines from some ancient varieties. There is the chance now for the reintroduction of such varieties, when we can clearly explain the pros and cons of these varieties in comparison with the common varieties; plus be able to indicate the possible benefits for those vintners who start to plant these ancient varieties. The successful reintroduction of these ancient varieties could enlarge the selection of wines for sale, and represents an alternative way of storing genetics resources, similar to on-farm conservation.  

7 National Report for the Czech Republic

2016 ◽  
Author(s):  
Richter Tomáš
Keyword(s):  
Czech Republic ◽  
The Czech Republic ◽  
National Report ◽  
Participation Rights ◽  
Standard Manner ◽  
The Law ◽  
Insolvency Proceedings

This chapter discusses the law on creditor claims in the Czech Republic. The Czech Insolvency Act appears to deal with creditors’ claims in a fairly standard manner, making pre-insolvency claims subject to the process of claims submission and verification, and dealing with claims arising during the proceedings as administration claims. But the Insolvency Act actually confers upon creditors the power to decide on numerous of issues in the course of particular proceedings, eg, whether the debtor should be liquidated or reorganized. Many of the difficulties surrounding the Act’s rules on the submission and verification of claims are thus related to the question of who gets to decide on the course of the insolvency proceedings. The chapter then examines insolvency claims, administration claims, and non-enforceable claims in turn. Each section covers: the definition and scope of the claim; rules for submission, verification, and satisfaction or admission of claims; ranking of claims; and voting and other participation rights in insolvency proceedings.

scholarly journals Legal aspects of the crimes committed in insolvency proceedings – comparison of Czech and Austrian legislation

2013 ◽  
Vol 61 (7) ◽  
pp. 2911-2916
Author(s):  
Marta Uhlířová
Keyword(s):  
Czech Republic ◽  
Criminal Liability ◽  
Legal Aspects ◽  
Business Environment ◽  
Practical Recommendation ◽  
The Czech Republic ◽  
Cross Border ◽  
Natural Person ◽  
The Subject ◽  
Insolvency Proceedings

The subject of this paper is to compare the Czech and Austrian legislation considering offenses which entrepreneurs and other entities (natural person) may commit within the insolvency proceedings or which are related to the insolvency. Emphasis is placed on the comparison of Czech and Austrian legislation with regard cross-border relationships within the business environment and living between the Czech Republic and Austria.Czech entrepreneurs and natural person in Austria can get into a situation where their debtor is located in Austria and finds himself insolvent or vice versa. Also the Czech entrepreneurs and natural person may do their bussines or live in Austria and may get into such a situation when they are close to the situation which can lead to their decline. This paper would be for them a practical recommendation on how to avoid potential criminal liability.

scholarly journals Measuring The Impact of an Administrative Fine on a Company And Its Future Survival: a Case Study From The Czech Republic

2021 ◽  
Vol 17 (4) ◽  
pp. 34-49
Author(s):  
Tomas Krabec ◽  
Romana Čižinska
Keyword(s):  
Czech Republic ◽  
Constitutional Court ◽  
Business Activity ◽  
Economic Returns ◽  
The Czech Republic ◽  
Long Run ◽  
Administrative Punishment ◽  
The Impact ◽  
Specific Amount

Abstract An administrative fine is a monetary penalty that may be imposed by a supervisory authoritity as an administrative punishment. Such a fine adversely interferes in the cash flow generation of the company in question. The fine can be described as an investment carrying opportunity costs with no economic returns. However, according to the judgment of the Constitutional Court of the Czech Republic Pl. ÚS 3/02 of 13 August 2002 it is submitted that the fine cannot be imposed in such an amount that would ultimately be liquidating for the sanctioned entrepreneur. The assessment of whether the specific amount of the fine imposed represents such an intensive interference with the entrepreneur's property that his business activity becomes pointless (i.e., in the long run only for the payment of a fine) is elaborated in this article. Based on a case study from the Czech Republic, this article deals with an example of a suitable methodological procedure, on the basis of which it is possible to evaluate the impact of a specific amount of fine imposed on the property of a sanctioned entrepreneur and assess ex ante whether (i) continuity of his business will be interrupted in the future, i.e., when, as a result of the payment of the fine, he eventually goes bankrupt in the form of insolvency or over-indebtedness and / or (ii) his business activity will only serve to pay the fine and thus become "pointless". The presented economic narrative and methodology are relevant for policy makers and, particularly, for supervisory authorities imposing the fines or assessing the requests for remission.

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