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Exemption of Supply of Selected Immovable Property from Value Added Tax
Sejkora, Tomáš ; Kohajda, Michael (advisor) ; Boháč, Radim (referee)
- 133 - Abstract The thesis is focused on the legal regulation on the exemption of the supply of selected immovable property from VAT without deductibility of the VAT paid at the preceding stage. The main aim of the thesis is to analyze the so called best practice in the field of VAT. This aim shall be reached by the analysis of the relevant Czech and European Union legislation governing the VAT. The thesis was created with the use of analysis, synthesis, comparative tax law and description as the methods of scientific work. The definition of the purpose of the supply of a building or of a land on which a building stands pursuant to the directive on VAT could be found as the first result of the research. The VAT legislation of the EU Member States shall be interpreted with the use of this definition and the systematic interpretative method. The second result of this thesis is the interpretation of the Czech legal terms in accordance to the EU. legislation. It is necessary to admit that the Czech legal terms in the Act on VAT originate from the Czech private law legislation but their particular meaning in the Act on VAT differs. The third result of this thesis is an assessment whether the relevant provisions of the Czech Act on VAT are in concordance with the EU legislation. The author concluded that such...
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Immunities in the Constitutional System of Czech Republic
Malcová, Barbora ; Kudrna, Jan (advisor) ; Jirásková, Věra (referee)
Immunities in the Constitutional System of Czech Republic The thesis Immunities in the Constitutional System of Czech Republic examines the enshrinement of the immunity of selected public officials in domestic legal system. The essay describes the objective state of legislation as well as the development of academic view of the system of exceptions and the attitude of the persons, in whose favor the element works. After a short introduction, whose purpose is to outline some possible opinions and generally believed myths about parliamentary immunity; the thesis explains some terms related to the institute - material immunity, procedural immunity, and procedural exemption. The main body of the paper reviews the individual types of immunities in detail. The first chapter discusses the Members of Parliament - the immunity of the Deputies and the Senators. It shows the evolution of the constitutional basis to the institute, presents the current form of Article in the Constitution with a numerous cases when the immunity of an MP was removed by the Parliament. It also deals with the connection of the constitutional articles to the rules of procedure of the Chambers. The thesis describes selected problematic aspects of the institute, and demonstrates a number of those with historical and present court...
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Selected issues of public tender: the institution and types of public tender
Večerková, Kateřina ; Plíva, Stanislav (advisor) ; Liška, Petr (referee)
The presented thesis addresses selected questions within the topic of public tender competitions, with focus on defining the term "public tender" and defining different types of public tenders. The thesis attempts to explain current legal environment of public tenders with regard to the amendment which has entered into force on September 15, 2010, and which has altered certain establishments of the Public Tenders Act. Alternations occurred also in the establishments focused on in this thesis; and because there has been no statutory interpretation or judicature yet, this thesis attempts to shed light on the implications of the amendment on the selected establishments. Definition of the term "public tender" is crucial from the viewpoint of full compliance of the Public Tenders Act; therefore, definition of the term along with its proprieties is one of the core topics of this thesis. Connected to this topic is also the question of proper definition of the term contracting authority, and assortment of subjects into correct contracting authority categories. This assessment is deemed fundamental for public tender competition. The thesis attempts to analyze situations where contracting authority specification is ambiguous. The case of ČEPRO, a.s., was chosen as a practical example to demonstrate such...
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Immunity in criminal law
Halás, Mikuláš ; Pelc, Vladimír (advisor) ; Hořák, Jaromír (referee)
Immunity in criminal law Abstract This thesis aims to offer the reader a view of the institution of parliamentary imunity as it relates to criminal law. This topic frequently divides both the experts in criminal law and also the general public. Despite the fact that most of the time this legal issue is talked about with respect to the constitutional law it has an impact on criminal law, both the substantive criminal law and the procedural criminal law. The complexity of this topic is self-evident and opinions vary greatly across the field, which is one of the reasons why this topic is sought out quite frequently by many students who approach it from various angles. The work is structured in a way to familiarise the reader with the necessary knowledge even if the reader is not an expert in law, but who is, for example, interested in the topic from a political perspective. The thesis covers the basic introduction to the topic, historical evolution of the institution including the legal transformations all the way up to the date this work has been finalised, squaring this institute with the basic principles of democratic state and a comparative analysis of this institute in other European countries. Important part of this thesis is dealing with specific uses of the parliamentary imunity. The conclusion of this...
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Exemption from physical education in a secondary school
Zálešák, Daniel ; Kotlík, Kamil (advisor) ; Vařeková, Jitka (referee)
Title: Exemption from physical education in a secondary school Objectives: The main goal of the thesis is to examine the extent and also main reasons for partial and full exemption of pupils from physical education in a secondary school. That will be reached per analyzing results from survey whose participants will be headmasters from Prague grammar schools. There will be also explained how lessons absence of pupils is compensated and how the schools solve final classification. Methods: For obtaining data, the electronic questionnaire examining the topic of exemption from physical education was made. The questionnaire was sent to fill to competent persons at Prague grammar schools. Their answers were then organized and analyzed for final results. Results: Every monitored school had at least one student partly exempted from physical education. Only one school had not a single student fully exempted. Compared with Czech School Inspection data from 2016 the average numbers of exempted students were lower. Ratio of girl and boys was almost equable. The most frequent medical cause for exemption was weakening of muscular- skeletal system, from nonmedical causes it was sport aktivity out of school. In most cases there is no compensation for absence in lessons. Partly exempted students were mostly...
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Immunities in the Constitutional System of Czech Republic
Malcová, Barbora ; Kudrna, Jan (advisor) ; Jirásková, Věra (referee)
Immunities in the Constitutional System of Czech Republic The thesis Immunities in the Constitutional System of Czech Republic examines the enshrinement of the immunity of selected public officials in domestic legal system. The essay describes the objective state of legislation as well as the development of academic view of the system of exceptions and the attitude of the persons, in whose favor the element works. After a short introduction, whose purpose is to outline some possible opinions and generally believed myths about parliamentary immunity; the thesis explains some terms related to the institute - material immunity, procedural immunity, and procedural exemption. The main body of the paper reviews the individual types of immunities in detail. The first chapter discusses the Members of Parliament - the immunity of the Deputies and the Senators. It shows the evolution of the constitutional basis to the institute, presents the current form of Article in the Constitution with a numerous cases when the immunity of an MP was removed by the Parliament. It also deals with the connection of the constitutional articles to the rules of procedure of the Chambers. The thesis describes selected problematic aspects of the institute, and demonstrates a number of those with historical and present court...
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Selected issues of public tender: the institution and types of public tender
Večerková, Kateřina ; Plíva, Stanislav (advisor) ; Liška, Petr (referee)
The presented thesis addresses selected questions within the topic of public tender competitions, with focus on defining the term "public tender" and defining different types of public tenders. The thesis attempts to explain current legal environment of public tenders with regard to the amendment which has entered into force on September 15, 2010, and which has altered certain establishments of the Public Tenders Act. Alternations occurred also in the establishments focused on in this thesis; and because there has been no statutory interpretation or judicature yet, this thesis attempts to shed light on the implications of the amendment on the selected establishments. Definition of the term "public tender" is crucial from the viewpoint of full compliance of the Public Tenders Act; therefore, definition of the term along with its proprieties is one of the core topics of this thesis. Connected to this topic is also the question of proper definition of the term contracting authority, and assortment of subjects into correct contracting authority categories. This assessment is deemed fundamental for public tender competition. The thesis attempts to analyze situations where contracting authority specification is ambiguous. The case of ČEPRO, a.s., was chosen as a practical example to demonstrate such...
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Exemption of Supply of Selected Immovable Property from Value Added Tax
Sejkora, Tomáš ; Kohajda, Michael (advisor) ; Boháč, Radim (referee)
- 133 - Abstract The thesis is focused on the legal regulation on the exemption of the supply of selected immovable property from VAT without deductibility of the VAT paid at the preceding stage. The main aim of the thesis is to analyze the so called best practice in the field of VAT. This aim shall be reached by the analysis of the relevant Czech and European Union legislation governing the VAT. The thesis was created with the use of analysis, synthesis, comparative tax law and description as the methods of scientific work. The definition of the purpose of the supply of a building or of a land on which a building stands pursuant to the directive on VAT could be found as the first result of the research. The VAT legislation of the EU Member States shall be interpreted with the use of this definition and the systematic interpretative method. The second result of this thesis is the interpretation of the Czech legal terms in accordance to the EU. legislation. It is necessary to admit that the Czech legal terms in the Act on VAT originate from the Czech private law legislation but their particular meaning in the Act on VAT differs. The third result of this thesis is an assessment whether the relevant provisions of the Czech Act on VAT are in concordance with the EU legislation. The author concluded that such...
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Exceptions to the harmonizing measures of the law of the European Union
Kratinová, Lucie ; Zemánek, Jiří (advisor) ; Král, Richard (referee)
This final thesis gives an overview of possibilities given to Member states by European law to differentiate the legislature the way it fits their national needs. It might be difficult for all Member states to participate in all European policies as it is stated in Treaties, directives or regulations as the Member state cannot or does not want to follow the mainstream of integration. European law then provides the means how to differentiate from the provisions to secure that any harm will be caused to a Member state. In the first part of the thesis, some basic terms to understand the subject are introduced such as differentiation, harmonisation, flexibility and integration itself. In the second chapter you can find the process of harmonization and the power within that the institutions of European Union can operate. Some disputes about how the powers are exercised are also introduced here. The differentiated integration had some development which laid the foundations to the current situation and therefore the development is described in this chapter. There are more ways how to differentiate within the European law, chapter number 3 gives a basic overview of these possibilities. It mentions multiple-speed Europe, variable geometry and integration á la carte, and gives some practical examples to understand...
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Mystic of Eckhart Tolle
Všetečka, Jan ; Vogel, Jiří (advisor) ; Kolář, Pavel (referee)
This work brings the mysticism of Eckhart Tolle, spiritual teacher who combines his teaching various spiritual movements and religions. Tolle 's non-denominational teachings addressed to anyone looking for a way to break free from the drawbacks that entails today's way of life . Includes biography Eckhart Tolle . There are Tolle explains the main concepts of mind as mind , consciousness , being, ego , emotional body ( pain ), presence , silence, space , acceptance , surrender, awakening and liberation. The work shows Tolle confrontation to Christianity , Vedic teachings , Buddhism, Taoism, gnosis , Islam , and European philosophy and thinking. Critical responses to Tolle teachings are mostly positive. Tolle's non-dogmatic attitude precedes negative criticism . Briefly mentioned last Tolle 's actions concerning the school website for the book A New Earth Oprah Winfrey moderated . The like-minded personalities are exploring our spirituality detailed description of Edward Thomas as an important representative of Czech spiritual connection with yogic philosophy and practice, Jill Bolte Taylor, neuro ananatomist whose research activities and conclusions drawn from it , have a remarkable conformity with the teachings of Tolle . In conclusion, pointing to Eckhart Tolle as an important teacher of conscious...
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