Recodification of substantive private law and income taxes

The purpose of this thesis is an analysis of changes in Czech substantive private law resulting from the New Civil Code no. 89/2012 Coll, and the Act on Business Corporations no. 90/2012 Coll., with an impact on tax law as a part of finance law, in particular on regulation of income taxes. The thesis comprises of three parts. In the first one, terminological and material changes contained within the recodification which require amendment of tax legislative are introduced - new terminology of the new private law regulation, new legal institutes and changes in current institutes (e.g. public-benefit persons, extensive notion of a thing or trusts as a separate ownership without legal personality). The second part of the thesis analyses the governmental draft of the Act on Amendment of Tax Legislative in Relation to Recodification of Private Law and on Amendment of Certain Acts and reflection of the recodification in Act no. 586/1992 Coll., on Income Taxes as amended. Institute of public-benefit taxpayers or taxation of income arising in respect of inheritance are examined among other changes. Other amendments not directly related to the recodification (e.g. integration of inheritance and gift taxes or exemption of shares in profit of business corporation from taxation) are also briefly mentioned. Finally, the..