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Subsidiarity in EU law
Krátký, Jiří ; Tichý, Luboš (advisor) ; Pítrová, Lenka (referee)
Subsidiarity in EU law English Summary / Abstract The upcoming 30th anniversary of the Maastricht treaty is an opportunity to celebrate but also to critically evaluate the overall success of this significant political step towards deeper European integration. The Maastricht treaty incorporated the Principle of Subsidiarity as a general principle of law into the EU legal system. The Principle of Subsidiarity was intended as a safeguard against a creeping centralization and federalization of the alliance and a means of regulating the exercise of the Union's non-exclusive powers. Thirty years of experience is a good time to evaluate the success and fulfillment of that mission. This is all the more pertinent in 2021 as the EU finds itself on the threshold of a new public debate about the future of Europe. The Principle of Subsidiarity underwent several textual changes on the way to being anchored in the Treaties. Despite these changes the case law of the ECJ has remained for unclear reasons underdeveloped in comparison with other issues and areas of judicial review. The original emphasis placed on a judicial review of the fulfillment of substantial conditions and ex-post control of the principle has lately shifted to the ex-ante procedural one. Unfortunately, even this change did not bring the expected results....
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Blockchain at the European Level
Drašković, Teodora ; Kunertová, Tereza (advisor) ; Vondráčková, Aneta (referee)
Blockchain at the European Level Abstract The objective of this master thesis is to provide a basic overview of the blockchain technology, its features and its potential utilization, including an overview of European legal regulations that might be applicable to the technology, under certain conditions. In the first chapter, the master's thesis sets forth the legal framework of the EU primary law that establishes or can establish the EU's competence to act in the matters of blockchain technology, depending on its legal qualification (especially in the context of the internal market - namely the free movement of services and capital). The second and third chapters provide essential description of features of blockchain and cryptocurrency and related services. A more detailed description is provided in Annexes I-IV of this thesis. Further, the legal status and applicable regulation of cryptocurrencies are assessed at the European and national levels and in terms of other global jurisdictions. The assessment also includes the recent CJEU's judgment in the case Hedqvist, according to which bidirectional exchange services (purchase of cryptocurrency for fiat currency and vice versa) are to be exempted from VAT obligation under the VAT directive. In line with the CJEU's reasoning and the Advocate General's...
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Selected Legal Aspects of the Digital Single Market
Stárková, Anna ; Svoboda, Pavel (advisor) ; Vondráčková, Aneta (referee)
The master's thesis "Selected Legal Aspects of the Digital Single Market" delineates the legislative reaction of the European Union ("EU") to technological development for the Jacques Delors' encompassing overhaul of Europe's The master's thesis answers the on by identifying the DSM's theoretical and conceptual framework, DSM. The second part delineates the DSM's foundations arket's regulatory framework is DSM's foundations to assess the state of play of the DSM through the EU's most advanced - strengthening of the status of the free flow of data in the internal market's architecture, which
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Market access approach in relation to the internal market
Machovičová, Tereza ; Kunertová, Tereza (advisor) ; Svobodová, Magdaléna (referee)
The market access approach refers to a way of interpretation of the notion of restriction to free movement advanced by the Court of Justice of the European Union. The rationale behind the concept, as it emerged from the landmark judgment in Commission v. Italy (Trailers), is that any measure that hinders access to the market is prima facie considered as a restriction to free movement and is therefore held incompatible with EU law unless the Court finds it justified and proportionate. Applying the market access approach the Court seems to have departed from its previous case law as it does not require a measure to be discriminatory in any way. Instead, a measure is already found to constitute a restriction if it is liable to discourage economic operators from accessing the market of a Member State or making such access less attractive or more difficult. On one hand, this interpretation allows the Court to strengthen integration and contribute to establishing the internal market free from any obstacles. On the other hand, it considerably extends the scope of the notion of restriction to free movement and therefore the scope of EU law in general. Particularly, the market access approach allows the Court to strike down an immense amount of national measures and thus intrude into national regulatory...
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Posting of workers in the European Union
Jankovcová, Kristýna ; Kunertová, Tereza (advisor) ; Svobodová, Magdaléna (referee)
The aim of this thesis is to present the phenomenon of posting workers within the EU in the context of the freedom to provide services. The author introduces the de lege lata legal framework in a complex and chronological manner, taking into consideration the motives and political pressure behind key modifications. Accordingly, the thesis examines relevant Treaty provisions, case law and its evolution, key secondary acts, as well as the relation of such sources to legal acts which address posting workers in an indirect manner. The author focuses on the analysis of existing key provisions, their practical impact and insufficiencies. However, she also approaches the topic from the de lege ferenda perspective by presenting the ongoing revision of the current legal framework and by considering other potential changes which could improve the regulation of posted workers in the future. Furthermore, the thesis demonstrates the complexity of posting workers by drawing attention to the colliding interests of involved member states and parties, showing the sensitivity of the subject. This underlines the fact that the phenomenon cannot be separated from its political context and is condemned to a constant balancing of two colliding interests - the freedom to provide services and social protection of posted...
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The common policy for the protection of the environment in the light of the internal market of the European Union
Scheu, Lenka ; Damohorský, Milan (advisor) ; Stejskal, Vojtěch (referee) ; Smolek, Martin (referee)
English abstract Protecting the environment is currently one of the complex issues of law and policy. Necessary response to adverse changes in the environment lays down binding rules on environmental protection in international law, EU law and national law. The EU internal market is secured by four fundamental market freedoms - the free movement of goods, persons, services and capital. The relationship with the environment is reflected in the quality and characteristics of the products, and the conditions under which these products are marketed in different Member States. Environmental protection is strongly linked with service area, which concerns matters such as the operation of landfills. The EU's objectives in the areas of internal market and environmental protection very often collide. Then it is necessary to find a balanced approach between the protection of environmental objectives and ensuring the economic principles of the European Union.
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Value added tax from the perspective of Czech and European law
Špaček, Luděk ; Karfíková, Marie (advisor) ; Vybíral, Roman (referee)
Diploma Thesis Abstract This diploma thesis is focused on value added tax (VAT) from the perspective of Czech and European law. VAT was introduced in the 50s of last century and became the general indirect tax in the European Union (EU). This thesis is introductory analysis of VAT law that is regulated in the Czech Republic by Act No. 235/2004 Coll., on Value Added Tax, as amended and in the EU by the Council Directive 2006/112/EC of 28 November 2006 on the Common system of Value Added Tax and basic comparison with regulation in the Slovak Republic by Act No. 222/2004 Coll. of Acts, on Value Added Tax, as amended. At the end it results in possible trend towards internal market and the need for effective action to combat the tax fraud and tax evasion in the future. The first chapter describes characteristics of VAT in the frame of tax law in the Czech Republic's law system. The second chapter presents short history of VAT as the general indirect tax in the Czech Republic since 1993 and analyses the Act No. 235/2004 Coll., on Value Added Tax and its institutes and provisions with relation to judgements made by courts. It continues with impact on tax maintainance by institutions as the General Financial Directorate and on criminal law. The main chapter goes through one of the EU rules that has huge impact on...
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Taxation of wine from the viewpoint of legal regulations of the European Union
Nekovářová, Tereza ; Karfíková, Marie (advisor) ; Marková, Hana (referee) ; Švarc, Zbyněk (referee)
The issues of assurance of sources for national budgets are eternal topics which are apparently current in any phase of the economic cycle, and it holds still more for the period of recession. In response to the outbreak of a financial crisis it is always possible to see the needs of finding new sources of financing of government expenses. Even though taxation of wine is rather a marginal topic in this regard, it is necessary to ask why this is so and whether it is not just this area that hides a large potential. Taxation of wine, however, plays an important role not only as a source of incomes for the state budget, but also as a tool of regulation of consumption of this commodity, which is negatively perceived from the viewpoint of human health. The imposition of taxation of wine does not influence consumers' behaviour only, but it has also impacts on plant production in this sector. At the same time, the entire issue acquires an absolutely different dimension through the fact that the area of taxation of wine belongs among the fields which are subject to harmonisation on the part of the European Union. At the time of globalisation and continually intensifying European integration it is important to be able to gain maximum yields from these aspects of the economy. In connection with harmonisation...
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Income tax in the context of hamonization of direct taxes in the European Union
Zajíčková, Miroslava ; Bakeš, Milan (advisor) ; Novotný, Petr (referee) ; Karfík, Zdeněk (referee)
- 1 - Abstract The issue of income tax is a topic that is current, whatever the political organization of the country, because it is a fact significantly affecting the political, economic and social conditions, from many different aspects. Individual load, as well as corporate income taxes is one of the key elements that most impact on people and affect their economic behavior, social and political decision-making standard. Income tax in the tax systems is one of the most important taxes, because it is burdening the income of individuals and legal entities, tax payers. Through a greater or lower tax burden on personal and corporate income it is possible to use the legislation in the area of income tax and its setting, in the period of economic stagnation, as an instrument for economic recovery. In the area of tax systems and tax systems of specific countries in the last decade we recorded a relatively significant development. The shift, consisting mainly in the approximation of national tax laws, is in our legal system particularly evident after the enter of Czech Republic to the European Union in 2004. In connection with the gradual expansion of the European Economic Community, of the customs union, common market between Member States and European Union development into as we know it today, with 27 Member...
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Free-lance professions under the law of the EU
Veverová, Jana ; Scheu, Harald Christian (advisor) ; Král, Richard (referee)
Free-lance professions under the law of the EU The free-lance professions under the law of the EU serve for the topic of the present thesis. They represent a special category of occupations playing though a significant role in the daily life of the society and in the economic events of both the state and the European Union. They distinguish from other forms of businesses by the "liberty" of carrying out, i.e. the independence on the direct state supervision. It is impossible to find among EU member states neither the identical term of a free-lance profession, nor the categories of the professions considered to be included. The term might regard advocates, architects, but also journalists, writers, artists etc. Neither do the EU member states agree on the content of individual activities, or usually performed duties. As some of these occupations are significantly linked to the public interest, the member states tend to increase their regulations. The first part of the thesis deals with differences of conceptions in individual member states, as well as with their common basis. The aim of the EU is to overcome the discrepancy of national regulations and to unify the conception. The common basis served as an inspiration for the definition of the free-lance professions on the European level. The EU law adjusts...
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