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Fundamental rights in tax case law of the Constitutional Court
Osborne, Alice ; Vybíral, Roman (advisor) ; Boháč, Radim (referee)
Fundamental rights in tax case law of the Constitutional Court Abstract The thesis deals with the case law of the Czech Constitutional Court where the reason for the judicial review was a claimed infringement of a fundamental right or legal principle. The first part gives a brief description of the background, defining the theoretical and constitutional basis for judicial review of tax regulations and decisions, the relevant fundamental rights, and the methods and standards of review applied by the Constitutional Court, in general and tax case law. The core of the thesis is then an analysis of selected tax cases and Constitutional Court decisions. For each case there is a brief background outlining the circumstances under which a particular law was passed, followed by the analysis itself, and finally a summary of each case in terms of the rights or principles claimed / found to have been infringed and the methods and standards of review applied by the Constitutional Court. The results of the analyses are then summarised and compared against the general points of reference; then common elements of the cases and decisions are identified. The conclusion of the thesis is that in the cases analysed, the legal regulation in question had not been carefully enough examined from the perspective of its impact on...
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The principle of social state in political theory and the case-law of the Constitutional Court
Kaloč, Otakar ; Wintr, Jan (advisor) ; Maršálek, Pavel (referee)
1 Abstract The principle of the social state in political theory and the case-law of the Constitutional Court The topic of this work is the phenomenon of the welfare state, social rights and their judicial review performed by the Constitutional Court of the Czech Republic. The aim of this paper is to introduce the welfare state in terms of the theoretical, historical and practical implementation of its goals, whether it is a political reality or the decision making practice of the Constitutional Court, which in turn influences political environment. This work is based on theoretical works of political philosophy, findings of constitutional law and the jurisprudence of the Constitutional Court. The thesis points out the different understanding of the social question in basic political theories such as liberalism, socialism or feminism. The historical part of this work comprises of the description of the development of social issues in countries such as the United Kingdom and the USA. It is evident that this was a long-term process beginning in the early seventeenth century and continuing to the period of its greatest expansion after World War II. This work also mentions some aspects of poverty. Another important part is the introduction to the theory of typologies of different "regimes" and types of welfare...
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Constitutional Judiciary in Spain
Borská, Nela ; Mlsna, Petr (advisor) ; Suchánek, Radovan (referee)
Summary: Constitutional judiciary in Spain The subject of this thesis is constitutional judiciary in Spain. According to the Spanish Constitution of 1978 Spain belongs in the group of states which have established a system of concentrated and specialized constitutional judiciary. In the Czech legal literature is the Spanish constitutional judiciary mentioned mainly as a system based on the German constitutional judiciary, writings dedicated exclusively to the Spanish system are not very common. In spite of the fact that the legislative regulation of the Spanish Constitutional Court was really importantly inspired by the regulation of the Federal Constitutional Court of Germany (especially in the area of competencies of the Constitutional Court), there are also some significant particularities and typical features of the Spanish Constitutional Court which can be an interesting subject of an analysis. The aim of the thesis is to provide a characterization of the Spanish constitutional judiciary. Because of the limited length of the thesis this study does not contain a detailed analysis of all aspects of the Spanish constitutional judiciary. I have focused only on some topics of the Spanish constitutional judiciary, particularly on the topic of the position and the importance of the Constitutional Court in the...
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Comparison of constitutional judiciary in the first Czechoslovak Republic and current constitutional judiciary
Jiráková, Gabriela ; Hřebejk, Jiří (advisor) ; Janstová, Kateřina (referee)
Comparison of constitutional judiciary in the first Czechoslovak Republic and current constitutional judiciary The aim of the thesis is a comparative analysis of the constitutional judiciary in the first Czechoslovak Republic and the today's Czech Republic. Each chapter is structured to describe the institution of the Constitutional Court which has been representing the most important protection of constitutional values. The research design of the thesis is explained in the chapter "Methodology". It serves for better orientation and understanding of the diploma thesis. The paper is divided in eight chapters. Introduction describes the basic concepts of the Constitutional Court and the author's hypothesis about the results of the analysis which outline large differences between the two Republics. Following chapters compares the two Constitutional Courts in terms of organizational structure (internal structure, budget, seat), the appointment mechanisms of the judiciary (conditions, process). It also offers the list of powers of the Constitutional Court and it describes the constitutional practices of constitutional judges within each historical period. The work also includes a brief historical summary that discusses the genesis of the idea of constitutional justice and the sources that inspired Czech...
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Proceedings before the Constitutional Court
Svobodová, Žaneta ; Hřebejk, Jiří (referee) ; Suchánek, Radovan (referee)
The subject of this thesis is Constitutional Court proceedings. The Constitutional Court of the Czech Republic and its proceedings are still topical owing to important cases which influence not only the broad public but also the course of events in general. This judicial body responsible for the protection of constitutionalism has made a mark with a number of important cases and judicatives. It has issued a lot of awards which represented a major intervention in our law system. Hence, the judicature of the Constitutional Court becomes a key part of the constitutional practice, and it has started to significantly influence legal practice in general. In my thesis I have focused on the procedural law aspects of proceedings before the Constitutional Court while trying to highlight the significance of this constitutional institution
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Decision-making of the Constitutional Court of the Czech Republic and its impact upon civil proceedings
Bartoš, Jan ; Winterová, Alena (advisor) ; Frintová, Dita (referee)
Name of the text, you are holding in your hands, could be well translated as "Decesion making of Czech Constitutional Court and its influence on civil procedure." It consist of three very separate parts, each of them following its own topic, linked up together only with major role of Constitutional Court (further "CC"). First chapter is dedicated to a slightly controversial case, which has been widely publicly discussed. The topic is strictly procedural, it refers to the possibilty of higher courts to remove and assign single cases to different judge/panel of judges. Although under certain circumstances allowed, in this case it seemed to be an unjustifed violation of art. 38 par. 1 of Letter of human rights and I conclude arguments, which could justify such restrictive process. Second one is following last ten years of interventions in Code of Civil Procedure, namely in regulation of review of appeal. In the first part are described reasons, why CC consider decision with missing justification unconstitutional and accordingly declares corresponding part of Code of Civil Procedure unconstitutional. In second part I analyze long-term contrary judgements of CC and Czech supreme court on admissibility of review of appeal which resulted in major part of regulation being declared unconstitutional. I...
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Judicial decisions of Constitutional Court of the Czech republic in coverage of ČTK
Hrubý, Dominik ; Trunečková, Ludmila (advisor) ; Šmíd, Milan (referee)
The Constitutional Court of the Czech Republic is one of the most important institutions in the Czech constitutional and political system. However, his agenda isn't attractive at all for the general public and because of that, media have an important role in news reporting about it. It applies especially for the public service media, among whom we could include also the Czech Press Office. The thesis is trying to analyse the news reporting products of CTK related to judicial decisions of the Constitutional Court of the Czech Republic. It uses four particular cases from the relevant research period, which was set to 2010-2015. The thesis also offers theoretical basis for analysis - it describes the role of the Constitutional Court of the Czech Republic and it follows up also the role of press agencies as an information sources.
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Right to a fair trial in the constitutional court's decisions
Vančura, Jan ; Hofmannová, Helena (advisor) ; Řepa, Karel (referee)
- right to a fair trial in the constitutional court's decisions Right to a fair trial is rather an indispensable tool in the whole inventory of law mechanisms, due to the fact, it's being the only option we have, that enables the substantive law to come alive. Furthermore, it really designs the sole environment for the judiciary, thus being one of the essentials of the modern, democratic state, ruled by law. The thesis consists of five parts. Introduction opens with setting of the questions, the thesis is willing to give the answers to. History, being the important part of examined topic, is touched briefly, bringing upon the main points it's got to say to the contemporary fair trial. Law theory, necessary for the understanding of given topic, is also discussed within this section. Next chapter analyses the "outside warranties" of fair trial, meaning the authorities, responsible for taking the actions strictly under the rule of fair trial, namely the court and administration. Reasons are given, why the vast majority of appeals to the court, (mainly the Constitutional court of the Czech Republic) deal with particularities of fair trial being breached, what is their typical fate and why does such occur. The main part gives the "intrinsic warranties", being usually known under the maxims of the fair...
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Participatory rights of the child in case law of the Constitutional Court
Vanýsková, Zuzana ; Hofmannová, Helena (advisor) ; Reschová, Jana (referee)
The topic of the thesis "Participatory rights of the child in case law of the Constitutional Court" is a specific complex of rights guaranteed to the child by the constitutional order of the Czech Republic and international treaties, especially the Convention on the Rights of the Child. The child has been viewed as a particular rights subject only in recent decades when the Constitutional Court rejected the idea of a child being an object of other's decision and granted children the status of a subject and a participant in proceedings. Participatory rights are an important set of children rights and can be summarized as the right to be informed about proceedings, the right to express opinions, the right to be notified about the decision of proceedings. The thesis aims to present children rights of participation from the point of view of constitutional law, to focus on the development of the judiciary of the Constitutional Court, and subsequently to compare it with Czech and foreign literature. The first part of the thesis deals with the theoretical definition of the development of the position of the child from the nineteenth century to the present, the Convention on the Rights of the Child and its principles, as well as general participation rights in international and national law. The thesis...
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Proceedings on the repeal of an Act before the Constitutional Court, with focus on the review of whether the Act was adopted in the constitutionally prescribed procedure
Zlámal, Vít ; Grinc, Jan (advisor) ; Preuss, Ondřej (referee)
Proceedings on the repeal of an Act before the Constitutional Court, with focus on the review of whether the Act was adopted in the constitutionally prescribed procedure Abstract The thesis deals with the judicial control of constitutionality with a specific focus on the review of the constitutionality of the legislative procedure. The first part of the thesis deals with the general definition of the constitutional judiciary, the position of the Constitutional Court in constitutional system of the Czech Republic and the definition of basic concepts that must be unconditionally known for the next parts of the thesis. The first part of the thesis concludes with a reflection on the topic whether the Constitutional Court really maintains its role as a predominantly negative legislator. In the second part, the thesis focuses on the description of the current legislation on court proceedings of the repeal of an Act or its individual provisions. The main topic of the second part of the thesis deals are the special effects of the decisions of the Constitutional Court in this type of proceedings and the question about binding nature of its reasoning. The author describes, for example, the specific effects of these decisions in horizontal relations or their effects on the specific proceedings from which the proposal...
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