správce; obmyšlený; settlor; zakladatel; beneficiary; trust; svěřenský fond; trustee | (Czech) Trust; trust podle common law; liability of actors of a (Czech) trust; obmyšlený; settlor; zakladatel; common law trust; odpovědnost aktérů svěřenského fondu; beneficiary; vyčleněný majetek; svěřenský správce; patrimony by appropriation; Svěřenský fond; trustee
This rigorous thesis is focused on a status of trust in an application practise in a Czech legislation with a context of historical aspects of institutes similar to trusts as well as actual legislation. The thesis includes also analyses of more difficult provisions concerning the trust, including economic impacts representing accounting and tax consequences. Also comparison with established modifications trusts in Europe and their possible utilization of the Czech point of view of the settlor is not ignored in the thesis. The first chapter describes the historical elements related to the Czech trust, particularly fiducia and trust. It highlights a faith as an essential element of this institute. Continental legal system based on ancient fideicommissum was probably the foundation of Anglo-American concept of trust. The second chapter is considered trusts in the Czech countries, containing legal aspects starting from the High Middle Ages to a contemporary reflection in the Civil Code. The substantial part of the thesis is about a detail analyze of the contemporary legislation pointing out some difficult questions (as misleading the trust) and possible problems. There are also de lege ferenda commented possible corrections of the actual legislations, not only reflecting an amendment of the Civil Code....