National Repository of Grey Literature 113 records found  1 - 10nextend  jump to record: Search took 0.00 seconds. 
Trade customs
Čížek, Kristián ; Pelikán, Robert (advisor) ; Tomášek, Petr (referee)
Trade customs Abstract The subject of this thesis was to find out whether some trade customs have emerged between the participants of business relations in the Czech Republic since the advent of the market economy. If the following hypothesis is confirmed, the aim of this thesis was to identify specific trade customs and its effects on the legal relations of the participants in business relations. Thus, the author of this thesis had the ambition to make a comprehensive interpretation of trade customs, which he divided into three main parts. The first part of this thesis is mainly devoted to the definition and application of trade customs according to the current and effective legislation, legal doctrine and case law, also taking into account some of the contractual practice of participants of business relations. The aim of this part of the thesis was thus to determine what is meant by trade customs in the legal sense as opposed to business practice in the broader sense and what effects trade customs have in legal relations. The second part of the thesis builds on the previous interpretation and elaborates on the existing case law on trade customs. In fact, trade customs are most easily understood by the general and professional public through the work of the courts, which find both the law relating to trade...
Business decisions of members of elected bodies and the business judgment rule from the perspective of recent case law in the Czech Republic and Federal Republic of Germany
Vavera, Jiří ; Čech, Petr (advisor) ; Eichlerová, Kateřina (referee)
Business decisions of members of elected bodies and the business judgment rule from the perspective of recent case law in the Czech Republic and Federal Republic of Germany Abstract The thesis focuses on business decisions of members of elected bodies with a focus on statutory bodies of limited liability companies and joint stock companies. It examines them in the perspective of the business judgment rule. The author asks the questions how members of elected bodies must make their business decisions in order to be protected against liability for damage caused by their consequences, and whether the current statutory regulation of the business judgment rule is sufficient or whether an amendment would be needed. In order to answer these questions, the author analyzed the statutory regulation of the business judgment rule and, in particular, the case law of the Czech and German supreme courts. Germany was chosen by the author because its statutory regulation and judicial decisions of the German Federal Court of Justice served as a source of inspiration for Czech legislators and Supreme Court judges. The thesis compares these two approaches comparatively. Members of elected bodies must base their judgement on sufficient sources of information and for the benefit of society in order to be protected in their...
Right to Deduct Charged VAT in the Case-law of the European Court of Justice and the Czech Supreme Courts
Procházka, Vojtěch ; Skoták, Vladimír (referee) ; Brychta, Karel (advisor)
This bachelor thesis is focused on the right to deduct charged VAT in case-law of Czech administrative courts and the European Court of Justice. Issues of limitation period, formal and substantive requirements and fraud regadring VAT deduction were analyzed and summarized. Suggestions and recommendations for taxable persons who deduct charged VAT are included.
Attributes of Tax Deductible Expenses (Costs) in the Case-law of the Czech Administrative Courts
Matrasová, Eva ; Kopřiva, Jan (referee) ; Brychta, Karel (advisor)
This bachelor thesis analyzes selected case law in the field of applied expenses (costs) incurred in achieving, securing and income, which are related to the management and administration of tangible assets. The thesis systematizes the identified case law conclusions and acquired knowledge in the theoretical part of the thesis and provides taxpayers with a tool for more effective assessment of expenses (costs) and their tax deductibility.
Case-law for Missing VAT in Carousel Frauds
Procházka, Vojtěch ; ČR), (Odvolací finanční ředitelství (referee) ; Brychta, Karel (advisor)
The Master‘s thesis deals with the issue of missing VAT in carousel frauds in case-law of the Court of Justice of the European Union and the Supreme Administrative Court of the Czech Republic. Partial issues are identification of missing VAT and subjects in fraudulant supply chain whose right to deduct input VAT can be denied along with question of sanctional or reparational character of denial of right to deduct input VAT. The thesis contains recommended procedure for tax payers to minimize risks related to deduction of VAT.
Case law of the CJEU and Czech courts on the use of works on the Internet
Chaloupecký, Daniel ; Císařová, Zuzana (advisor) ; Žikovská, Petra (referee)
Case law of the CJEU and Czech courts on the use of works on the Internet Abstract This thesis deals with the issue of the use of copyright works on the Internet and its aim is to compile an overview of the most relevant case law on the subject and to analyse it in appropriate sections. Systematically, it consists of three main chapters. The first is of an introductory, general nature and focuses on the interpretation of the basic concepts of copyright in general and the question of authorship. In the second chapter, the author focuses on the institutes and the European and Czech legislation in force on the use of copyright works, which is viewed through a rather general prism. Already here, however, the Internet aspect of the problem is gradually emphasized and, to increase the reader's comfort, references to previous or subsequent parts are made extensively throughout the work. The sometimes neglected institute of public licenses and open source software is also given prominence. The third, most extensive and central chapter of the thesis, discusses firstly the phenomenon of the World Wide Web and its perception from a legal point of view and continues by describing the most important specifics of the use of copyright works on the Internet. This is followed by a battery of specific uses of copyright works...
Protection of the personal rights in judical decisions of the European Court of Human Rights and the Constitutional Court
Rezler, Tomáš ; Křesťanová, Veronika (advisor) ; Holcová, Irena (referee)
Protection of the personal rights in judicial decisions of the European Court of Human Rights and the Constitutional Court This diploma thesis deals with selected aspects of protection of the personal rights taking into account the conclusions adopted by the jurisprudence. The concept of personality protection is very broad and therefore its comprehensive treatment within one diploma thesis would not be desirable or possible. Therefore, in the presented publication, the author leaves aside the protection of a person's physical integrity and focuses on selected values of moral integrity and the protection that the law provides for them. Particular attention is given to the rights to dignity, honor, privacy and the one's image. As the name suggests, the essential part of the work is the analysis of court decisions, in particular the relevant case law of the European Court of Human Rights and the Constitutional Court of the Czech Republic. The diploma thesis consists of seven parts, which are further divided into chapters. The first part introduces the reader to the topic, defines basic concepts and characterizes the nature of personality protection in the Czech Republic. The second part, on the one hand, deals with the nature of unauthorized interference with personality, and on the other hand,...
Trade usages
Křenek, Jakub ; Pelikán, Robert (advisor) ; Eichlerová, Kateřina (referee)
Trade usages Abstract This thesis deals with trade usages in Czech law. The main focus of the work is the decisions of the highest court system, regional and high courts, and the general question of trade usages in Czech legal science. The introduction defines the issue and points to the limits of the work, which are numerous, given the multidimensional nature of the problem under study and the relatively limited possibilities of legal science to respond adequatelly to all of them. The first part of the thesis defines the notion of trade usages from the perspective of Czech law and international trade law, defines trade usages in relation to similar institutions and further develops the position of custom in the Czech legal system. The second part discusses the issue of case law and its binding force - how the unifying function of the Supreme Court works, the binding force of the Constitutional Court's rulings, how the case law on trade practices works in the individual articles of the supreme court system, and the influence of the European Convention of Human Rights on the quality of judicial decision-making and the manner of publication and correct using of case law in general. The third part discusses the history of trade usages in the Czech legal system, through the legal order of the Austrian monarchy...
Conceptual characteristics of a copyright work in the light of case law
Filipová, Kateřina ; Holcová, Irena (advisor) ; Křesťanová, Veronika (referee)
Conceptual characteristics of a copyrighted work in the light of case law The diploma thesis deals with the analysis of the conceptual characteristics of a copyrighted work enshrined in Article 2 Section 1 of the Copyright Act (the so-called general clause) and it deals with the analysis of other associated provisions necessary for the correct identification of a copyrighted work. The general clause represents a key provision of copyright law and forms an imaginary gateway to the regime (rights and obligations) of the Copyright Act. The goal was to analyze individual conceptual characteristics and evaluate them in terms of abstractness and clarity. Given that the conceptual characteristics are vaguely defined in the law, they were described using the judicial interpretation of Czech courts and the Court of Justice of the European Union, as well as doctrinal interpretation. The acquired knowledge was applied to specific cases, problematic aspects of conceptual characteristics that occur in practice and that could be improved de lege ferenda were also determined. The analysis of conceptual characteristics in the light of case law (jurisprudence) shows that the courts and doctrine interpret the conceptual characteristics relatively consistently, however, the main inconsistency can be found in the...
Attributes of Tax Deductible Expenses (Costs) in the Case-law of the Czech Administrative Courts
Matrasová, Eva ; Kopřiva, Jan (referee) ; Brychta, Karel (advisor)
This bachelor thesis analyzes selected case law in the field of applied expenses (costs) incurred in achieving, securing and income, which are related to the management and administration of tangible assets. The thesis systematizes the identified case law conclusions and acquired knowledge in the theoretical part of the thesis and provides taxpayers with a tool for more effective assessment of expenses (costs) and their tax deductibility.

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