Czech

4

Not applicable.

Students will learn how to work with the law and the standards it downstream. They learn to navigate the law and apply it in specific cases. Students should prove to evaluate which form of business is a business plan for the better and why, from the perspective of the advantages and disadvantages of various forms of taxation, duties for the entrepreneur business plan, etc.

Students must be aware of basic legislation CR, the elementary principles of accounting and the basic features of the tax system in the country.

Not applicable.

Teaching methods depend on the type of course unit as specified in the article 7 of BUT Rules for Studies and Examinations.

Meeting the following is required in order to successfully pass the course:
1. Active attendance at seminars – minimum 80 %.
2. Successful completion and presentation of seminar thesis.
3. Both the above mentioned conditions have to be satisfied.

Conditions for passing an exam: Students have to demonstrate their knowledge acquired in the course and be able to apply it in practice.
Form of examination: combined – a written test followed by an oral examination if necessary.

Překladač
Základy ústavního práva Ústava ČR Listina základních práv a svobod Vztah ČR a EU Základy trestního práva hmotného, procesního trestní zákon trestní řád přestupky Základy správního práva správní řád stavební zákon katastr nemovitostí vybrané kapitoly správního práva
1st Business, businessman, legal framework of business rules,
2nd Introduction to Trades, trades division
3rd business under other legislation
4th Business Register - basic concepts, classification of legal persons
5th limited company
6th joint stock company, cooperative
7th general partnership, limited partnership
8th non-profit character actors - foundations, endowment fund, civic associations, ops, etc.
9th Accounting and financial obligations of the business entity. Adjustment of accounting and tax accounting adjustment. Tax records according to § 7 of the Act on Income Tax.
10th Entrepreneur as a taxpayer. Registration and contribution obligations of the business entity. Specification work with legislation in taxes. The function of government in this area. Framework principles to determine tax liability for each tax system taxes the CR.
11th summary

Not applicable.

The presentation and practice according to current business issues as trade law, the Commercial Code, under special legal subjects and related tax laws aim is to acquaint students with these rules, teach them to apply them in practice on specific forms of business, business plans and the specific calculations and get them with the necessary financial statements, tax returns and other necessary forms related to business.

Attendance at lectures and seminars is voluntary, is compulsory only in exercises in which the team will be present and which will write the midterm test.

Not applicable.

Not applicable.

Zákon č. 455/1991 Sb. o živnostenském podnikání (živnostenský zákon), poslední platné znění zákona (CS)
Zákon č. 89/2012 Sb.., občanský zákoník (CS)
Horzinková, E. Živnostenský zákon v praxi, Anag,8 aktualizované vydání (CS)

Not applicable.

26 hours, compulsory

1st Introduction. The organization works in practice, the definition of requirements for credit. Introduction to content and thematic areas of practice. Individual students work. Discussion to clarify the assignment.
2nd Working with Trade Act
3-12 The following exercises will be devoted to topics seminar papers:
13th midterm test and the granting of credit