National Repository of Grey Literature 433 records found  1 - 10nextend  jump to record: Search took 0.00 seconds. 
THE NE BIS IN IDEM PRINCIPLE IN THE CONTEXT OF TAX AND CRIMINAL LAW
Kaucká Hermannová, Monika ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
THE NE BIS IN IDEM PRINCIPLE IN THE CONTEXT OF TAX AND CRIMINAL LAW The thesis deals with concurrent imposition of sanctions under tax and criminal law in connection with the violation of the principle of ne bis in idem as one of the basic legal principles according to which only one ruling can be made on one conduct. The aim of the thesis is to examine whether this legal principle is violated in the case of imposing a tax penalty under the tax law and conviction for the crime of tax, fee and similar mandatory payments evasion under the criminal code. The question raised is based on the legal opinion of the European Court of Human Rights, which attributed to a tax penalty imposed under tax law the nature of a criminal charge within the meaning of Article 6 (1) of the European Convention on Human Rights. The case law of the Supreme Administrative Court and the Supreme Court follows the decisions of the european judicial bodies. Detailed analysis and evaluation of case law and its mutual context is a key part of the whole thesis. In addition to the introduction and conclusion, the work is divided into six chapters. The first three theoretical chapters contain a definition of the ne bis in idem principle and related terms in the Czech legal system and international treaties, tax proceedings and...
Public support for business focused on European funds
Siváková, Miroslava ; Boháč, Radim (advisor) ; Marková, Hana (referee)
Public support for business focused on european funds Abstract The doctoral thesis is focused on the topic of public business support from the perspective of law enactment. The primary focus of this thesis is to identify problematic questions, analyse such questions with regards to contemporary practice enforcement, and consecutive proposition of trouble solving proposals including specific propositions for legislation enactment de lege ferenda. The thesis is focused on legal regulations of the business support in form of donation provided to the businesses for the purpose of business support in narrow terms. The thesis describes public support provided from the European structural and investment funds. I have also included, for completeness 'sake, European Union's initiatives that are supervised directly by the European Union. The thesis also includes comparation of programming periods of 2014y - 2020y and 2021y - 2027y. As for the business distinction of businesses into small and medium businesses I have provided legal definitions of small and medium businesses. Since the definitions of a small and medium businesses are nowadays closely connected with the term of public procurement, I have also included ambiguities of the definition with regards to public procurement law. I have also analysed selected...
Budget management and awarding of public contacts
Zmatlík, Jiří ; Boháč, Radim (advisor) ; Marková, Hana (referee)
English résumé Budget management and awarding of public contracts This thesis is describing how are public financial recources diveded in procedure of awarding of public works contracts, public supply contract and public service contracts in Czech republic. Czech legal regulations of awarding of public contracts are transposed from European legal regulations. Statute Nr. 137/2006 Coll., about awarding of public contracts contains institutions of Directive 2004/17EC of 31 March 2004 coordinating the procurement procedure of entities operating in the water, energy, transport and postal services sectors and Directive 2004/18/EC of 31 March 2004 on the coordination of procedures for the award of public works contracts, public supply contract and public service contracts. The main purpose of these directives is coordinating procedure of awarding of public contracts in all member states of European Union. Statute Nr. 137/2006 Coll., about awarding of public contracts governs the procedure of awarding of public contracts from the moment of publication of the intention to award public contract to the moment of publication of notification about made contract between the submitter and provider of the subject of public contract. This procedure is based on the principle of transparency, the principle of...
The Czech National Bank - its legal status
Nováková, Marianna ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
71 Summary Czech National Bank - Legal Position This paper analyses the legal position of Czech Natitonal Bank as an entity vested with the powers and functions of central bank. The legal position of Czech National Bank is determined by the Constitution of the Czech Republic and implementing statute - Act. No. 6/1993 Coll., on the Czech National Bank, as amended. Article 98 of the Constitution of the Czech Republic estabilishes CNB as central bank of the state and sets its primary objective which is to maintain price stability. Interventions in its activities are only permissible on the basis of the law. Under Act No. 6/1993 Coll., on the Czech National Bank, central bank is an institution governed by public law, supervisor of czech financial market and it is vested with the powers of administartive authority to the extend specified by the law. It manages the assets entrusted to it by the state independently and with due diligence. Initial part of this paper (chapter 2) presents economic links of central banking, while concentrating on origin of money, banking system and central banking with its functions as whole. Chapter 3 is dedicated to the concept of independency of central bank, relations of independency and accountability and main principles of independency according to the legislation of the...
Public support from the point of view of Czech and Community law
Pawliczková, Nina ; Boháč, Radim (advisor) ; Marková, Hana (referee)
54 III. Závěr Evropská rada na zasedání v Lisabonu v březnu 2000 stanovila pro Evropu strategický cíl stát se nejkonkurenceschopnější a nejdynamičtější ekonomikou na světě. Evropu postihla finanční krize a díky tomu, že se nevzdala svého cíle, se také veřejná podpora stala jednou z velmi aktuálních otázek. Chránit soutěž na vnitřním trhu EU, omezit zneužívání podpory, chránit ekonomicky slabší členské státy, transparentnost poskytování finančních prostředků potřebným podnikům a odvětvím a v neposlední řadě ochránit spotřebitele, toto jsou obecné funkce regulace veřejné podpory, které v době finanční krize ještě posílily. Období právě přicházející ekonomické recese zajisté bude testovat odhodlanost řídících orgánů EU odolat "svodům" velkých finančních injekcí a masivních podpor. V této práci jsem nastínila pro i proti a zevrubně popsala mechanismy, které v právu "veřejných podpor" působí. Pro právníky pak bude zajímavé sledovat přístup soudních institucí EU k veřejné podpoře v době krize. Fenomén veřejné podpory, pokud se jím zabýváme okrajově, zdá se být "okrajový", když však začneme tuto problematiku podrobněji studovat, zjistíme, že zasahuje do nesmírné škály činností, dotýká se obrovského počtu lidí a zde tekoucí peněžní sumy jsou také z pohledu makroekonoma mimořádně vysoké. Podle vyjádření JUDr....
Financial and legal aspects of lotteries and similar games with a special regard to poker
Krasula, Vladimír ; Boháč, Radim (advisor) ; Marková, Hana (referee)
81 Abstract The thesis is focused on financial and legal aspects of lotteries and similar games with a special regard to poker layed down by act No. 202/1990 Coll., Act on Lotteries and Other Similar Games. Bets and games of chance are civil law parallels of lotteries and other similar games. Legislator doesnt provide them with the same margin of legal protection and determines them unenforceable. Lotteries and other similar games according to the Czech legislation have a characteristic element of chance. Author argues whether poker is a game of chance and tends towards the opinion, that poker doesnt fall within the scope of the lottery act in its current definition. Afterwards the thesis clarifies the legal requirements to obtain licence to operate lotteries and other similar games. Czech republic as a member of the European Union shall be subjekt to the european law, nevertheless Czech legislation prohibits the applicants for licence to have a foreign equity participation. Author therefore compares the decisions of the Court of Justice of the European Union on gambling and tends towards the opinion that Czech legislation is in conflict with the European law. Lotteries and other similar games are closely connected with the tax and fee duties of the subjects. Thesis clarifies the new institute of lotteries...
Electronic Registration of Sales
Kučerová, Adéla ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
This thesis deals with the electronic registration of sales that has recently been introduced to Czech law in order to increase the revenues of public budgets, reduce the shadow economy and to safeguard a fair competitive environment for all businesses. This thesis is divided into two essential parts. The first part hereof deals with general issues of registration of sales whereas the second part analyses particular aspects of the new legislation. In the first chapter, general matters of the registration of sales are discussed. The main objectives of the registration of sales as well as possible means of such registration are introduced. Moreover, one part of this chapter is dedicated to the recordkeeping obligation as it is to be found in Czech law. The second chapter deals with the Act No. 112/2016 Coll., on Registration of Sales. Firstly, the Act is introduced in general terms and its place in the Czech legal order as well as the legislative process is discussed. Secondly, it analyses some provisions of the Act, in particular those relating to the entities that have the obligation to register their sales under the Act and those covering the subject-matter, i.e. the registered sale as such. The aim of the said analysis is to answer the question whether the new legislation may theoretically cause...

National Repository of Grey Literature : 433 records found   1 - 10nextend  jump to record:
See also: similar author names
2 BOHÁČ, Radek
2 Boháč, Radek
1 Boháč, Radim,
1 Boháč, Radomír
Interested in being notified about new results for this query?
Subscribe to the RSS feed.