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The Legal Regulation of Drawing Budget Funds in Selected Countries of the European Union
Osúch, Adam ; Marková, Hana (advisor) ; Karfíková, Marie (referee) ; Mrkývka, Petr (referee)
In the first chapter of the dissertation, I determined the objectives of the dissertation, described the methodology of the dissertation and the methodology of the dissertation. I was based on suitable sources of the methodology of legal science, which is based on the principles of the methodology of social sciences. Part of the processing of the topic of legal regulation of the use of budget funds in selected countries of the European Union was also the definition of budget law in the system of financial law in exact accordance with the first partial theoretical goal of the dissertation: to summarize, analyze and systematize budget law in the system of financial law in the monitored countries. I implemented this in the second chapter of the dissertation and thereby fulfilled the first partial theoretical goal of the dissertation. In the third chapter of the dissertation, I paid attention to the budget of the European Union and the use of budget funds. First, I elaborated on the topic of the European Union budget, then I paid attention to the budgetary principles of the European Union and, in connection with the topic being processed, also to the budgetary rules of the European Union, while I did not neglect the analysis of the strengthening of the key rules for the management of the European Union...
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Transfer prices: meaning and definition from constitutional law perspective
Hájek, Jan ; Marková, Hana (advisor) ; Mrkývka, Petr (referee) ; Sejkora, Tomáš (referee)
140 Transfer prices: meaning and definition from constitutional law perspective Abstract The thesis deals with the problem of the definition of transfer prices in the substantive tax law, which in general terms it puts in connection with the constitutional requirements arising from the theory of law and normative formation. Thus, the basic grounds for the regulation of transfer pricing in Act No. 586/1992 Coll., on Income Taxes and the OECD Model Double Tax Convention as primary sources of law, legislative definition of this area in domestic and international tax law are defined. These are further elaborated into the detailed level of the methodology of determining the transfer price, which follows from the Instruction of the General Tax Directorate D - 34 and the OECD Transfer Pricing Guideline, and are also subjected to a critical examination in terms of their legal bindingness, position in the legal system, but also from the perspective of the rule of law maxim in the sense of the clarity of the law and its predictability. On the basis of the submitted argumentation, it is concluded that none of the above-mentioned documents defining the procedure by which the transfer price is to be determined is a binding source of law a limine and will always constitute only a non-binding instruction or guide to its...
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Principles of taxes and fees
Kouba, Stanislav ; Marková, Hana (advisor) ; Boháč, Radim (referee) ; Mrkývka, Petr (referee)
Added value of this thesis is to order principles of taxes and fees into a system, which allows its easier application in context of tax law and law of fees. This system then uncurtain joint relations among these principles and enable its further analysis. The result is a system (tree) of principles within which principles are divided according to different criteria. They can be sorted into three groups, namely the principle of regulatory intent (there are mostly the principles of the other disciplines; these principles determine intent, reason and purpose of the regulation), the principles of regulatory instrument (it is created by the principle of legal state; these principles represents legal dogmatic) and the principles of efficient regulation (here everything follows from the principle of economy). Thesis target on material side of problem which it differs from the other thesis on this topic. An essential partial step toward revealing the system of principles is also a definition of tax and definition of fee and also analysis what is the principle.
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Budgetary Principles from the Point of Czech and European Laws
Horváth, Marian ; Marková, Hana (advisor) ; Boháč, Radim (referee) ; Mrkývka, Petr (referee)
This dissertation analyses the principles of budgeting in countries of the Visegrad Group (V4), primarily from the perspective of legal theory. In the introduction, the historical and logical methods are used to compare current and historical knowledge. For the sake of better orientation, the dissertation is divided into five parts with chapters and subchapters. The dissertation gives an overview and shows some opinions of international authors of professional publications and articles on both financial law and its system, and also budgetary law and its place within the system of financial law and public finance. In addition, there is also an analysis of arguments relying on distribution of budget principles as applied in the V4 countries. The principles are not avoided in professional publications addressing finance from the economic perspective or the perspective of financial law, these principles have not been sufficiently analyzed in practice, which largely ignores the need to deal with the problems arising from non-compliance with the budgetary rules.
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Legal aspects of financing of Cohesion Regions
Cvik, Eva Daniela ; Marková, Hana (advisor) ; Boháč, Radim (referee) ; Mrkývka, Petr (referee)
Regional policy is one of the most important activities of the European Union. The fundaments of the regional policy can be found already in the Treaty establishing the European Economic Community from 1957, in whose preamble states commit themselves to reinforce the unity of their national economies and to ensure their harmonious development by reducing differences between individual regions. Above all, the regional policy attempts to equate differences among different developed regions through financial assistance, which they obtain both from national funds as well as supra-national funds. To key goals of the Regional policy belongs the reduction of differences in average incomes, unemployment, regional development and related satisfaction of public needs. On 1st February 1995, the Agreement on the accession of the Czech Republic to the European Union became valid, and this was a fundamental impulse for the development of regional policy in relation with the possible drawing of financial means from supra-national sources. For this purpose, there was established the Ministry of Regional Development, which became the central coordinator for the use of means from the European Union. In the framework of the new program period, its position was reinforced. Thus, since 2004, the Czech Republic began...
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