|
|
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...
|
|
|
Theoretical bases for the limitation of fundamental rights and freedoms in the Czech Republic
Madej, Martin ; Ondřejek, Pavel (advisor) ; Wintr, Jan (referee)
Theoretical bases for the limitation
of fundamental rights and freedoms in the Czech Republic
In the Czech Republic, the conception of fundamental rights and the conditions for their limitations are the result of a specific interpretation of the Charter of Fundamental Rights and Freedoms by the Constitutional Court, which in turn reflects its own views on constitutional theory. Despite being presented almost dogmatically, the confrontation with foreign literature suggests that the so-called external theory of the Constitutional Court finds strong opponent in the so-called internal theory. Internal theory sheds doubts on such hallmarks of the Court's doctrine like the wide conception of fundamental rights, the principle of proportionality or the very existence of conflicts of constitutional values. In this thesis, it is argued that although the internal theory cannot substitute for the external theory at the moment, it represents an opportunity for the Constitutional Court to reassess its current position in order for it to better depict the aims of the constitution-maker, to respect the policies of the legislator and - above all - to take fundamental rights seriously. In particular, it is claimed that the optimal model of the limitation of fundamental rights dully distinguishes between definition and...
|
|
| |
|
|
Postavení izraelských Arabů v politickém systému Izraele
Černá, Veronika ; Hindlsová, Lucie (advisor) ; Kubátová, Hana (referee)
Master's thesis deals with the status of Israeli Arabs within the political system of the State of Israel. For analysis of this topic two approaches were selected. First, attention is concentrated on the historical development of status of Israeli Arabs from the establishment of Israel to the present day. Subsequently, selected problematic areas in the relationship between Israeli Arabs and Israel are analyzed. These areas include: obtaining Israeli citizenship, ownership of land, compulsory military service in Israeli army, participation in political and judicial institutions, official languages, and national symbols. As it turns out, Israel disadvantages status of Israeli Arabs in many areas. However, the whole issue is not entirely unequivocal because in some cases, Israeli Arabs cause their disadvantaged status by their attitude.
|
|
|
Fundamental rights aspects of the free movement in the ECJ (case law)
Šamánek, Jan ; Král, Richard (advisor) ; Scheu, Harald Christian (referee) ; Křepelka, Filip (referee)
This thesis analyses in depth the seminal cases of the Court of Justice, namely C-341/05 Laval, C-438/05 Viking Line and C-346/06 Ruffert. The analysis starts with description of the decisions. Those are laid out both from the perspectives of the Advocates General and of the Court of Justice (chapter 2). Central aspects of the decisions are analysed in chapter 3. First, it is the decision to apply Community law (now EU law) to national social policy. This is not new in itself, but it is taken to unusual depth. Second, the Court of Justice decided to apply Community law to trade unions. This horizontal application of Community law has crucial implications on the human rights discourse of the Court. Third, we analyse how the Court viewed the issue whether the strike action violated the Treaty, and the issues of justification and proportionality. Chapter 4 focuses on human rights aspect of the decisions. The very use of human rights in Community law is briefly sketched. In more detail the implications of the likely accession of the European Union to the European Convention on Human rights are considered. Finally, the human rights discourse of the Court of Justice in the Laval and Viking cases is put to critical scrutiny. One of the determining elements in Laval and Viking is application of the Treaty...
|
|
|
Conscientious objection in European law
Dušek, Petr ; Scheu, Harald Christian (advisor) ; Wintr, Jan (referee)
This thesis is aimed on the social phenomenon of conscientious objection, its theoretical perception as a legal concept and application in the real world, in particular by the supranational protection of human rights in the European area. Priority concern will be given to the transposition of the general assessments to the special "habitat" of EU law. The basis of the study is built on an analysis of definitions and categories refined by the doctrine and reinforced by the roots of natural law, both of which also serve to determine the methodology and legal perception of conscientious objection. A short study of the Czech law then follows to "pump the theory in legal veins". Large part of the thesis addresses the case law adopted by the European Court of Human Rights which serves as an inspiration and authority for the Union and its Member States. Abstracting the main trends in ECtHR reasoning the thesis draws basic limits laid down by the international protection. It also concludes that the Convention (ECHR) does not preclude developing its own pro or contra- objection approach by the EU institutions. It is, however, supposed to have a great impact on the Unions' legal "technique" in the field of the freedom of thought, conscience and religion. In the context of EU law the special nature of the...
|
guest ::
