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The foreign tax relations
Lauschmann, Jindřich ; Kotáb, Petr (advisor) ; Kohajda, Michael (referee)
Issues of international tax relations are a very important matter in the domain of international business. Double taxation of income and capital, administrative demands of crossborder tax relations, and from the point of view of tax authorities also fight against tax evasion, these all are problems that must be considered rigorously in a world economicaly based on international exchange of goods and services. What's more, these issues are dealt with on mutualy distinct legal legal levels of domestic, European and international law, and only with deep analysis of all three systems in context of each other can be identified what rules govern specific issues of international tax relations. Although some areas, especially avoding international double taxation, are nowadays resolved in a satisfactory way, other issues, e.g. crossborder assistance in collection of taxes, are yet to be settled complacently. This thesis is aimed at exploring international tax relations and legal rules, that govern these relations. Where possible, author takes broader look at issues at hand; where finding relevant resources is too challenging, it takes a point of view from perspective of czech legal system including valid international agreements. Main part of this text deals with issues related to prevention of...
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Legal regulation of the product placement a its utilization by the czech television
Dráb, Martin ; Benda, Josef (advisor) ; Trampota, Tomáš (referee)
The main aspects of this thesis is the analysis of the legal regulation of the product placement and its utilization by the Czech television. Czech law comes from the Directive 2007/65/EC of the European Parliament and of the Council, therefore several chapters are dedicated to secondary law of the European Union. The last part of this thesis includes few ideas about the law de lege ferenda. The second part of this thesis consists of the application of the product placement by the Czech television and there is a comparative analysis with selected television shows from around the world. The comparison is made with the similar shows in regards to their format and style. The result is a recommendation how to apply product placement in the future and kind of mistakes could be prevented.
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Citizenship of the European Union: rights of EU citizens and its impact on the legal order of the Czech Republic
Růžek, Lukáš ; Jeřábek, Martin (advisor) ; Šlosarčík, Ivo (referee)
This diploma thesis explores content, purpose and impact of citizenship of the European Union. The European Union is an international organization that affects day-to-day lives of citizens of its Member States. From the beginning of its existence, the European Union (formerly the European Community) has always taken into consideration the interests of its Member States. As it has accrued more power while widening and broadening its competencies, it has made it possible for the European Union to tackle new problems. Eventually, in order to reduce democratic deficit participation of individual citizens became inevitable for the purpose of creation of a genuine link between individuals and the European Union, which helps to ensure its proper governance. Although some rights linked with citizenship had been already incorporated into the law of the European Union, citizenship of the European Union was embedded into the primary law of the European Union by the Maastricht Treaty. Entering into force on 1 November 1993, this represented a milestone for the quality of the relationship between the European Union and citizens of its Member States. Citizenship of the European Union, which is a citizenship sui generis, is characterised by its accessority and additionality to the citizenship of a Member State....
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The provision of cross-border medical care within the European Union
Kroupová, Karolína ; Scheu, Harald Christian (advisor) ; Štefko, Martin (referee)
The subject-matter of the presented thesis is cross-border healthcare in the European Union. The thesis focuses deeply on the overall evaluation of the recently adopted Directive on patients' rights. The primary objective of this thesis is to comprehensively analyse the new legislation on cross-border health care within the European Union, i.e. Directive on patients' rights. Based on theoretical findings, the thesis aims to assess the potential impact of the Directive on the provisions of cross-border healthcare within the European Union and its influence on the healthcare system in the Czech Republic. The contents of the thesis is divided into four chapters. The first chapter is introductory and provides information concerning the relevant provisions of primary law that provides European Union with competences in the area of health. The second chapter deals with the developments of the legal framework for cross- border healthcare in the European Union and clarifies in detail the specific nature of cross- border health care. Considerable focus is placed on analysis of concrete rights of migrant patients that are derived from the comprehensive case law of CJEU. The third chapter is exclusively devoted to the legal analysis of the various aspects of the Directive on patients' rights and evaluates the...
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Information exchange among competitors with a focus on trade associations
Stoláriková, Monika ; Šmejkal, Václav (advisor) ; Svoboda, Pavel (referee)
The subject matter of the present diploma thesis is an exchange of information as an individual cartel behavior. It focuses on processes and operations that are performed within the frame of activities of trade associations. It should, first, be noted that in most cases, the exchange of information is an absolutely legal way how to make qualified and successful decisions on the transparent market. However, under particular conditions, it may represent a danger in the form of violation of competition law. Such violation can present particularly an exchange of information that removes uncertainty in market relationships and enables companies to foresee behavior of other competitors. The primary objective of this thesis is to complexly describe an attitude that evolved in the interpretation and application practice of the European Commission, or as the case may be of the European courts. On the base of theoretical findings and analysis, the thesis defines criteria that are applied when assessing exchange of information and determines the border between the legal and illegal exchange of information among competitors in the actual law of the European Union. So far as the content is concerned, the thesis is divided into five separate chapters. The first one provides a general definition of the exchange of...
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Companies and their mobility in the European context
Belloňová, Pavla ; Pauknerová, Monika (advisor) ; Brodec, Jan (referee) ; Poláček, Bohumil (referee)
With regard to the gradual economic globalisation markets of States become more and more interconnected, especially so in the European Union which aims to create a single internal market without internal borders and barriers to the free movement of goods, persons, services and capital. Naturally, it influences behaviour of economic participants on the market. With increase of competition it is necessary to be more innovative, active and to search for new opportunities for expansion not only in one's own State but also abroad which entails entering into relations with foreign entities. In the course of time it might be useful or even necessary to relocate the place of business. Such need might not and, indeed, does not concern only natural person but also legal entities such as companies. However, the status of companies in cross-border relations has some specific features in comparison to the status of natural persons. A company is only an artificial product of law, a mere legal fiction, and therefore, its existence is much more closely linked with a specific legal order. A company has legal personality only insofar as some legal order acknowledges it. Different approaches how to link a company to a certain State have been evolved in different States - either the connecting factor is the statutory...
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Damage compensation in cross-border cases focused on sport injuries
Stránská, Kateřina ; Pauknerová, Monika (advisor) ; Kunz, Oto (referee) ; Poláček, Bohumil (referee)
The dissertation deals with the relationship between sport and the law, in conjunction with private international law. For more than a century sport passed through an important period of development. Many sports have been successfully forgotten, some have survived, and many can be included as the new sports with a tradition of several years or decades. Legal theory and legal practice so far took no particular need to take the issue of sports opinion. Sport is an objectively existing category in nature regardless the law. However, questions regularly associated with sports injuries and their resulting consequences emerged. The growing need for legal regulation of sport industry is primarily related to risks that sports bring to their surroundings and also to athletes. In the foreground there is the application of civil law, which affects compensation for damage to health and sports injuries. Clear solution has not been found to this day. The main goal of this thesis is to evaluate the current state winter sports legislation with an emphasis on skiing. The main topic of the dissertation is responsibility for damages in connection with ski injuries. Another objective is a certain attempt to process selected issues of mutual relations between sport and the law with a particular focus on the comparison...
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The Citizenship of the EU and the Roma as its Holders
Sedláčková, Martina ; Kasáková, Zuzana (advisor) ; Klípa, Ondřej (referee)
The year 2013 is devoted to the idea of citizenship of the European Union with an emphasis on a reflection of its basement and meaning. The thesis The Citizenship of the EU and the Roma as its holders therefore explores a presumption of equality of the citizens that follows the definition of the citizenship on the examples connected to the Roma ethnic minority. Firstly, the thesis focuses on the citizenship in general and from the theoretical point of view. It analyses the definition of the citizenship of the EU, its relation to a national citizenship of the Member states, its development, and the rights of the citizens. In addition to this it also presents a professional debate analysing a concept of the European citizenship. The second part of this work is dedicated to the Roma directly. It shows the bonds of the Roma towards Europe through the history and the territory. More importantly it presents two cases that indicate a limitation of the EU citizenship rights for the Roma people. The first one discovers a structural discrimination of the citizens of the EU who do not have a residence in the Member state. This is one of the consequences of their nomadic way of life still preferred by some the Roma people. Subsequently, the second case analyses a controversial event of an expulsion of the Roma...
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The doctrine of the ban on parallel imports within competition law of the European Union
Neuwirth, František ; Šmejkal, Václav (advisor) ; Svoboda, Pavel (referee)
THE DOCTRINE OF THE PROHIBITION ON PARALLEL IMPORTS RESTRICTIONS WITHIN COMPETITION LAW OF THE EUROPEAN UNION The aim of this thesis is to analyse the current approach of EU competition law to parallel imports restrictions in light of nearly a half-century of EU Courts' case-law's evolution and in comparison with the approach adopted by US antitrust law. The traditional attitude of the EU Courts and of the Commission towards competition restraints of this type is described in literature in clear terms. However, this is not the case when it comes to the recent and current ambiguous developments within EU competition law. Therefore, this thesis aims to verify these two hypotheses. The first hypothesis says that evolution of the EU institutions approach to parallel imports restrictions has a circular nature: it starts from the traditional, intransigent position adopted in the early decades of European integration and it continues through a more lenient, economic approach in the period of the so called modernization of EU competition law to return to a rather traditional attitude typical of the current times. According to the second hypothesis, the current EU institutions' attitude towards parallel imports restrictions has nevertheless been shifted, during the modernization period, to a more...
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Foreign Nationals' Use of the Electoral Law in the Local Elections in Czech Republic
Machová, Zuzana ; Jüptner, Petr (advisor) ; Švec, Kamil (referee)
Diploma thesis sets itself a task to evaluate the using of voting right by foreign nationals in local elections in the Czech Republic. The thesis shows the approach of other member states of European Union to the voting right of foreign nationals in local elections, the legislative framework and the legal position of foreign nationals in the Czech Republic. The centre point of the thesis lies in the real experience of the foreign nationals and mayors or workers of municipal authorities with voting right in the local elections. Information gained during the research allows to study the practice of voting right. During the research there were discovered reasons why the foreign nationals participate or not in local elections. There were explained opinions of foreign nationals about the quality of information of their possibility to participate in local elections and about the conditions of voting right declared by state. Opinions and ideas of foreign nationals are compared with the opinions and experience of mayors or workers of municipal authorities and state institutions.
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