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Corporate tax harmonisation under the EU law
Nymburský, Ondřej ; Vondráčková, Aneta (advisor) ; Tomášek, Michal (referee)
Corporate Tax Harmonisation under the EU Law Abstract in English language The diploma thesis focuses on the corporate tax harmonisation from the perspective of European law; in particular it analyses selected aspects of common system of taxation applicable to parent and subsidiary companies, common system of taxation applicable to interest and royalty payments and the Anti-Tax Avoidance Directive (ATAD). Its aim is to analyse selected secondary legislation de lege lata in the light of the judicial practice of the Court of Justice of the European Union as well as related issues arising under the primary legislation, including the limits of competences. The thesis consists of the introduction, four chapters and the conclusion. The first chapter deals with theoretical introduction to the taxation terminology and stages of tax cooperation between tax jurisdiction, i.e. coordination, aproximation and harmonisation, together with tax competition. In the second chapter, the reader is acquainted with the harmonisation process of direct taxation and its legal basis under the Treaty on the Functioning of the European Union and primary legislation limits. The third chapter is fundamental as it focuses on comprehensive analysis of selected secondary legislation, while presenting and analysing the case law of the Court...
"European Public Prosecutor's Office: Comparative Analysis with Particular National Prosecution Systems"
Široký, Filip ; Tomášek, Michal (advisor) ; Gřivna, Tomáš (referee)
The European Public Prosecutor's Office: Comparative Analysis with particular National Prosecution Systems Abstract: The European Public Prosecutor's Office provides not only a major breakthrough in the framework of European Criminal Law, but a revolutionary concept as a first cross-national prosecution system as well, including the non-European jurisdictions. Taking into account how sensitive is the matter of convergence of European Criminal Law for the Member States, as well as their endeavour to preserve sovereignty with regard to criminal policies, it is obvious, that there was not (and still is not) any agreement regarding the form, or even mere existence, of the EPPO. In my opinion, for the purposes of the EPPO's efficiency assessment, as well as alternatives of its particular aspects, it is most suitable to compare it with other existing prosecutions systems in chosen developed countries. Germany, France, USA and Japan were chosen as those countries, pursuant to the criteria of both Anglo-American and continental legal systems representation, the countries' GDP, geopolitical significance, the development of their legal systems in history, and the type of political establishment. In the first part of my thesis, I focus on analysing the aspects of the new office, its historical background and position...
Harmonisation of corporate income tax from the perspective of European law
Houlík, Jan ; Vondráčková, Aneta (advisor) ; Tomášek, Michal (referee)
Harmonisation of corporate income tax from the perspective of European law Abstract The aim of this thesis is to analyse how successful is a fight against aggressive tax planning, tax avoidance, and abuse of law in the area of the corporate income tax harmonisation within the European Union. Even though the primary goal of harmonisation in the area of direct taxation was to ensure the proper functioning of the internal market, recently, as a reaction on various scandals and affairs of big multinational enterprises in connection with lowering their tax burdens and also as a reaction on the BEPS project created by the OECD, one of the primary goals of tax harmonisation is becoming the fight against aggressive tax planning. In this thesis is firstly analysed the effort of the European Union consisting of harmonisation using legislative instruments, in particular, directives in the area of corporate income tax, including its gradual development. Specifically, the Parent- Subsidiary Directive, the Merger Directive, the Interests and Royalties Directive, and the Anti-Tax Avoidance Directive are taken into account. The fight against aggressive tax planning, tax avoidance, and abuse of law, in particular abuse of benefits resulting from the directives is stressed in this context. Further, a case-law of the Court of...
The Fight against Doping in Sport in Interaction with European Union Law: Proportionality of Ineligibility and Anti-Doping Education
Exner, Jan ; Tomášek, Michal (advisor) ; Ondřejek, Pavel (referee) ; Kornbeck, Klaus Jacob (referee) ; Viret, Marjolaine (referee)
Dissertation: The Fight against Doping in Sport in Interaction with European Union Law: Proportionality of Ineligibility and Anti-Doping Education Author: JUDr. Jan Exner This dissertation researches the interaction between the fight against doping in sport and the law of the European Union. It particularly analyses whether the World Anti-Doping Agency and other anti-doping organizations respect the proportionality of ineligibility for doping and related role of anti-doping education. The findings of this dissertation demonstrate that anti-doping organizations have crossed the borders of their conditional autonomy and good governance under European Union law through breach of the proportionality of ineligibility in interaction with anti-doping education. In particular, it concludes that they underestimate the role of education as an anti-doping element, which interacts with proportionality of ineligibility. Anti-doping education raises awareness, informs, communicates, instills values, and develops life skills and decision-making capability to prevent intentional and unintentional doping and its consequences, including a potentially disproportionate ineligibility. As such, it also enables the deterrence effect of anti-doping rules and sanctions. On top of that, the level of anti-doping education is...
Status of a family of EU citizens as derivative beneficiaries of the right to free movement of persons within the EU
Jirsa, Tomáš ; Tomášek, Michal (advisor) ; Forejtová, Monika (referee) ; Svobodová, Magdaléna (referee)
Status of a family of EU citizens as derivative beneficiaries of the right to free movement of persons within the EU This thesis analyses the legal status of an EU citizen and his family members which are derivative beneficiaries of the right of free movement within the EU. For the purposes of analysis, comparison and understanding of the real benefits of European citizenship, the focus of my thesis is on the family members, whether they may be other EU citizens or third country nationals. The thesis also aims to highlight certain rights and general principles in the case law of the CJEU which have taken shape in the case law of the CJEU on the right of the EU citizens to move and reside freely in other Member States as well as in their home Member state. These include in particular the right to respect for private and family life, the principle of the best interests of the child, the principle of proportionality, the principle of non-discrimination and the doctrine of the genuine enjoyment of the substance of the rights attaching to the status of European Union citizen. The first chapter of my thesis serves to introduce the institution of European citizenship, its origins, its development, recalling the key case law that has shaped it, its future development considerations on its reform and...
Comparative analysis of client's protection in banking and insurance services within the EU
Vacková, Markéta ; Tomášek, Michal (advisor) ; Kunertová, Tereza (referee)
The objective of this thesis is to compare measures of consumer protection and its level in insurance and banking services in the EU. The premise is that the measures are very similar because both areas are subject to financial services law and as such they are similarly regulated. The first part of this work analyses and examines Insurance Distribution Directive and its contribution to consumer protection. The thesis compares Insurance Distribution Directive with Insurance Mediation Directive which is the legislation in force as of the time of writing this thesis. The second part of the thesis analyses, examines and compares Consumer Credit Directive and Mortgage Credit Directive and their contribution to consumer protection. The third part of the thesis compares the two previous parts and describes the reasons for different approaches taken in the researched legislation. The result of the analysis is that the measures taken for consumer protection are indeed very similar with differences originating from the nature of the services. The most elaborated directive which ensures the highest level of consumer protection is Mortgage Credit Directive and it is due to the significance of mortgage credit for lives of consumers and for the economy. Insurance Distribution Directive offers higher level of...
National identity as a corrective of the absolute primacy of European law
Benešová, Kristýna ; Tomášek, Michal (advisor) ; Scheu, Harald Christian (referee)
National Identity as a Corrective of the Absolute Primacy of European Law. The aim of this thesis is to analyse national identity within Article 4(2) TEU and the potential of such article to serve as a legal ground for derogation from obligation imposed by EU law. From a wider perspective, the thesis attempts to assess whether introduction of Article 4(2) TEU redefined the relation between national legal orders and EU law. The thesis is divided into three chapters. The first chapter deals with the pivotal principle of EU law primacy. The chapter explains two distinctive approaches adopted by the CJEU (absolute primacy) and the Member States (relative primacy). In the second chapter, the author firstly provides brief history of obligation to respect national identity in the Treaties. Secondly, she examines the content of term "national identity". The author claims that Article 4(2) TEU has a composite (pluralistic) structure, thus, the national courts and the CJEU plays different roles in application of the obligation to respect national identity. The national identity is inherently linked to the constitutional law of Member States, therefore, it must be defined by its constitutional courts. At the same time, the CJEU lacks the competence to interpret national identity as such, however, it is...
The European Central Bank, its position and activities
Špičková, Miroslava ; Tomášek, Michal (advisor) ; Zemánek, Jiří (referee)
63 10 Závěr Vznik ECB představoval z historického pohledu nepochybně významný krok v procesu evropské integrace. Nejen tím, že ECB převzala plnou odpovědnost za jednotnou měnovou politiku v eurozóně a jednotlivé členské státy se vzdaly měnové suverenity, ale i vytvořením společné měny jakožto jediného zákonného platidla v zemích měnové unie. Lze tedy říci, že vznikem ECB se myšlenka jednotné evropské měny stala skutečností. Odpovědnost ECB za vývoj a kvalitu společné měny sebou přinesla nezbytný požadavek její nezávislosti. Jak jsme uvedli, ta se skládá z několika různých aspektů a právní zakotvení ECB jí umožnilo všem uvedeným předpokladům vyhovět. Jedinečné postavení ECB mezi orgány EU vyplývá nejenom z nezávislosti jí zaručené, ale také ze specifických úkolů svěřených ECB komunitárním právem. Toto právo jí zajišťuje významné postavení mezi orgány EU, jak jsme předvedli při jejich vzájemném srovnání. Podle mého názoru je znovu nutné zdůraznit tu skutečnost, že ECB má samostatnou, od Společenství oddělenou právní subjektivitu. V souvislosti s rozšířením členské základny v eurozóně a následně Rady guvernérů jakožto hlavního rozhodovacího orgánu ECB byla učiněna významná reforma, která se týká systému hlasování v tomto orgánu. I když Rada guvernérů rozhodla o prozatímním odložení nového systému, vnese...
Competition Protection in Network Industries
Zajíček, Miroslav ; Tomášek, Michal (advisor) ; Bažantová, Ilona (referee) ; Ježek, Tomáš (referee)
Title: Competition Protection in Network Industries Abstract: I provide description of relevant markets within electroenergy industry in European countries since after liberalization movements of the last 20 years the development of these markets open new issues in antimonopoly legislation to be passed and in antimonopoly practice to be solved. The key term of any antimonopoly issue is the relevant market. Hence, its definition as provided by case law of European Commission and European Courts is crucial for companies as well as regulators to understand in order to be able to pursue their activities. As I show, after 20 or so years, the countries of the EU at least in electroenergy area are no closer to the Single Market as they were at the beginning of 90s before liberalization of electricity markets began and there is no sign of improvement for year to come. This thesis provides an overview (the tools and analyses) that can be used to explore individual national relevant markets in the area of electroenergy business. For further research it is worth exploring detailed analysis of relationship between price development and degree of competition, phasing of market opening, protection of small consumers and RES support within individual national energy systems. Keywords: competition, competition law and...

National Repository of Grey Literature : 126 records found   1 - 10nextend  jump to record:
See also: similar author names
10 TOMÁŠEK, Martin
11 TOMÁŠEK, Milan
1 TOMÁŠEK, Miroslav
1 Tomášek, Marek
10 Tomášek, Martin
11 Tomášek, Milan
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