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Trust fund in context of tax law Abstract Trust fund is a relatively new legal structure in Czech legal system, embodied in the Civil Code with recodification of Civil law in 2014. Trust fund is constituted by appropriation of property from trustor for trustee's administration either for personal purpose or for purpose of general interest. The property does not turn into the property of trustee, beneficiary, nor does it stay the property of trustor. On the contrary it becomes separate and independent property without any owner. Trust fund is lackíng legal personality and is fully under the administration of trustee. The thesis focuses on trust fund under the Civil Code in the light of tax law. The objective of this thesis is to expound on and analyse current private law and tax law legal framework of trust fund, to assess the rate of embodiment of trust fund into Czech legal society and also to assess the success rate of proclaimed tax neutrality with tax regime of legal entities. Beyond above mentioned the thesis also offers the interpretation and solution of both known and by the author's point of view relevant though yet unknown problematic issues. The thesis consists of three parts. The first part of thesis focuses on the history of modern angloamerican trust and its ancestor known as "use," it also... |
