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Burden of proof in civil procedure
Loutchan, Petr ; Macková, Alena (advisor) ; Pohl, Tomáš (referee)
Thesis title: Burden of proof in civil procedure This paper deals with burden of proof. The aim of this thesis is to provide a broader framework for this burden, since it is absolutely crucial in order to form a proper understanding of this topic. The first chapter mentions principles that are common to all legal procedures and those that are applicable only within civil procedure. These general procedural principles need to be interpreted in accordance with the European Convention on Human Rights, which is binding upon Czech law. They also serve as a tool for a deeper integration of European law. The principles that are only applicable within civil procedure are usually presented in pairs consisting of principles of opposite meaning and are never really used in their pure form. The second chapter deals with basic rules of Evidence. It mentions the definition of Evidence, it makes a clear distinction between logical methods of proving and procedural ones, followed by definition of the purpose of Evidence. It also mentions topics that do not need to be proven, since there is some type of presumption governing these issues or they are somehow known to the court. This chapter emphasizes tools that simplify the process of proving. It also defines basic terms of Evidence. It does not try to be a complex...
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Burden of proving in disputes regarding damages
Městecká, Irena ; Macková, Alena (advisor) ; Pohl, Tomáš (referee)
Thesis title: Burden of proving in disputes regarding damages The issue of providing evidence in disputes regarding damages is a theme involving many questions, whose legislation seems to be questionable in some cases. This aspect is compensated for and supplemented by application practise, which makes the theme continuously relevant. The aim of my diploma thesis is to provide a general, descriptive, and comprehensive interpretation of the specifics of providing evidence in disputes regarding damages. Another objective of this diploma thesis is to demonstrate that it is difficult to gain insight both in theoretical and in practical issues of the burden of proof because the opinions of courts and some of the authors specializing in this issue are different in some cases. The first part deals with the general notion of evidence in the civil procedure. I mention the concept and the subject of evidence and its importance in the civil procedure. I also mention selected legal principles connected with providing evidence. A further focus of this part is on procedural obligations of the parties, especially on the obligation of claims and of the burden of proof. It is based on theoretical concepts by significant authors (especially J. Macur). The burden of proof and the related institutes of providing...
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Evidence in civil proceedings (selected problems)
Zezulka, Ondřej ; Winterová, Alena (advisor) ; Smolík, Petr (referee)
The object of this master's degree thesis is to present a view of the evidence in civil proceedings. The document concerns the process of evidencing from both theoretical and practical point of view as it provides factual and material information which is crucial for the meritory decision of a court. The thesis is divided into three main chapters. There is also an introductory part situated in the very beginning of the paper which concerns the main reasons why the author chose this particular topic and describes overall importance for society. Furthermore, the thesis is ammended by a conclusion at the end of the paper. It comprises a subjective evaluation of the current legal basis and proposes possibilities of improvement of the Czech Civil Procedure Code. The first chapter focuses on the general description of the process of evidencing. It provides a legal definition of the concept of evidencing in connection with an explanation of other basic terms such as the subject of evidence, principles of evidence, a legal concentration etc. The role of the court, its main tasks and the level of maximum permitted initiative in civil proceedings are also taken into account. The second chapter concentrates on procedural obligations of the parties to litigation. Legislature imposes a certain procedural...
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Casual link in medical disputes and ,,loss of chance,, concept
Loucká, Kateřina ; Šustek, Petr (advisor) ; Salač, Josef (referee)
This thesis deals with the responsibility associated with the provision of health care, specifically it deals with the problem of causal link in medical disputes, its peculiarities, its obstacles related to its proving and possible ways of burden-of-proof- easement in relation to causation, including in particular the loss of chance concept. Second section of the thesis is dedicated to the brief introduction to the issue of liability, as a specific phenomenon necessary for the functioning of the human community, which is in the provision of health care represented not only by civil liability, but also by ethical disciplinary or labour liability. Legal liability is however clearly the dominant and most efficient instrument to regulate the conduct of the legal norm addressees. Legal liability, defined as secondary legal obligation, arising as a result of a breach of the primary legal obligation, is described in the third section of this thesis according to its basic structural elements. These basic structural elements are: infringement, emergence of damage, fault and finally causal link between the unlawful conduct and the damage. Crucial attention is paid to the causal link, to the specification of the causal link concept, to the requirement for level of proof in the Czech legal system and also in...
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The issue of causal link in disputes over compensation of damage to health
Svobodová, Kamila ; Šustek, Petr (advisor) ; Salač, Josef (referee)
This thesis deals with the issue of causation in disputes relating to compensation of damage to health. The aim of this work is to give a comprehensive interpretation of this issue. The work presents possible approaches of proving a causality between illegal misconduct during treatment and the damage caused to a patient. In medico-legal disputes patient must carry the burden of proof. It also compares the European legislation in relation to the necessary degree of proof with the main focus on German legislation and institutes created by the case law of German courts. Furthermore it presents the interpretation of causality in terms of the Principles of European Tort Law. The work deals marginally with certain aspects of proceedings concerning compensation of damage to health and expert assessment.
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Production of evidence in tax proceedings
Raiser, Gabriela ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
EVIDENCE IN TAX PROCEEDINGS Abstract The purpose of the thesis is on one hand to provide an overall view of the issue of burden of proof in tax proceedings. On the other hand the thesis gives a detailed look into unclear and problematic provisions of the Tax Code concerning the burden of proof of tax subjects as well as that of tax administrators. The reason for my analysis is that number of questions related to the burden of proof in tax proceedings are very often matter of disputes between tax subjects and tax administrators which in many cases has to be decided by the Czech Supreme Administrative Court. The thesis is composed of four chapters, each of them dealing with different aspects of evidence. Chapter One is introductory and deals with evidence in proceedings in general. It also defines basic terminology used in the thesis such as evidence, basic principles of process, burden of production or burden of persuasion. The Chapter Two explains specifics of evidence in tax proceedings. Chapter Three deals with the definition of evidence and mentions different types of evidence in tax proceedings. Chapter Four is focused on the key issue of evidence in tax proceedings - the concept of burden of proof. The chapter consists of five parts. Part One concerns burden of proof of taxpayers while Part Two looks...
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The Accounting As An Evidence
Smolíková, Tereza ; Pelák, Jiří (advisor) ; Molín, Jan (referee)
The diploma thesis is focused on the accounting as an evidence, more specifically as a tool for procuring the proof while proving the facts claimed by the taxpayer. Firstly, there are described a financial and tax terms relevant for the topic. Then the rights and obligations of the tax administrator and taxpayer during the tax procedure are described. The last but one chapter deals with the burden of proof and with it´s transfer among the tax administrator and the taxpayer. In conclusion, an evidence that can be used in proving the facts are mentioned.
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Methodology for Setting a Transfer Price between Associated Enterprises
Trögnerová, Martina ; Pecinová, Jana (referee) ; Brychta, Karel (advisor)
Master thesis deals with the issue of international taxation of transfer prices between related parties. Diploma thesis defines the basic theoretical concepts of transfer pricing with a focus on international and domestic law. The analytical part of the thesis is devoted to the analysis of the case law, the subject of which is transfer pricing. The practical part is based on acquired knowledge to elaborate a methodological tool to transfer pricing. The present findings are applied to a model example.
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Daňové aspekty soudních sporů v oblasti převodních cen
Volný, Karel
The aim of this thesis is to deduce the consequences of the tax aspects of transfer prices to the taxpayer based on the analysis of selected lawsuits in the area of transfer pricing and case law in this area issued by the Supreme Administrative Court of the Czech Republic (or the EU Court of Justice). The literature review describes the basic concepts, relationships and the transfer pricing legislation. My research deals with the analysis of selected lawsuits as well as with derivation of conclusions from analysing these lawsuits which provide the reader with an overall guide - what has been the court in certain field solving, what has been decided and what should the taxpayer and the tax administrator beware of. Conclusion of the case law is related to specific areas of its usage (rent, production, loans) as well as to the common universal principles - for instance allocation of the burden of proof, the importance of expert opinions or the procedure of calculation of prices.
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The crime of money laundering - a reversal of the burden of proof: Study 5.320
Mylková, Petra
Práce se zabývá tématem zajišťování výnosů pocházejících z trestného činu praní špinavých peněz. Problémem postihování pachatelů v těchto případech je nutnost prokázání nezákonného původu majetkového prospěchu orgány činnými v trestním řízení. Některé evropské země (zejména Německo a Nizozemí) proto do své právní úpravy zavedly ustanovení přispívající k ulehčení důkazního břemene a k usnadnění postupů orgánů činných v trestním řízení v těchto případech. Práce zkoumá míru důkazního ulehčení v právních řádech vybraných evropských zemí ve vztahu k trestnému činu praní špinavých peněz a další opatření, která tyto státy zavádějí ve snaze o efektivnější a účinnější postihování těchto trestných činů.
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