National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Compensation for non-pecuniary damage caused by tax proceedings
Soukupová, Soňa ; Dvořák, Jan (advisor) ; Šustek, Petr (referee)
Compensation for non-pecuniary damage caused by tax proceedings Abstract This rigorous thesis presents ground-breaking case law regarding compensation for non-pecuniary damage arising from an excessive length of tax proceedings. The primary aim of the thesis is to evaluate the potential benefits and pitfalls of the current approach to compensation for the length of tax proceedings and propose its optimal setting. The secondary aim is to explore the possible consequences of expanding the state's liability for damage caused by the exercise of public authority, as illustrated by the current approach to compensation for lengthy tax proceedings. Compensation for tax proceedings under the regime of an excessive length of proceedings, under which the occurrence of non-pecuniary damage is presumed based on the case law of the European Court of Human Rights, was fundamentally rejected for years due to the absence of the application of Article 6(1) of the Convention to tax matters. However, as a result of the case law of the Constitutional Court, the situation began to change, following the subsequent judgment of the Supreme Court of 31 August 2021, file no. 30 Cdo 3118/2020, tax proceedings were classified among other proceedings assessed in the light of their excessive length. The thesis seeks, among other things,...
Compensation of Non-Material Damage Caused by Excessive Length of Judicial Proceedings - Comparison of Czech and German Legislation
Soukupová, Soňa ; Dvořák, Jan (advisor) ; Elischer, David (referee)
This diploma thesis concerns the legislation governing compensation of non-material damage caused by excessive length of judicial proceedings in the Czech Republic and in the Federal Republic of Germany. In cases where prevention of excessive length of judicial proceedings is impossible, it is important at least to put suitable legislation in place in order to compensate for the arising non-material damage. The aim of this thesis is to make an overview of the respective Czech and German legislation, to compare and evaluate de lege ferenda. The thesis deals in detail with the case law of the ECHR concerning the right to trial within reasonable time since this is the base for both legislations being compared. This thesis consists of five chapters. The first chapter defines non-material damage and provides overview of general legislation governing non-material damage in the Czech Republic and in the Federal Republic of Germany, including its development in both countries. The second chapter concerns conclusions of ECHR case law in this matter, which is the basis for both national legislations. The third and fourth chapters focus on Czech and German legislation. The structure of these chapters is similar, describing which legal regulations govern this matter, their force, evaluation of proceedings...

See also: similar author names
2 SOUKUPOVÁ, Štěpánka
2 Soukupová, Sandra
4 Soukupová, Simona
1 Soukupová, Sára
7 Soukupová, Šárka
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