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Taxable amount of value added tax according to the ECJ judicature
Juppová, Tereza ; Svátková, Slavomíra (advisor) ; Roženský, Vojtěch (referee)
The thesis deals with the determination of the taxable amount of the value added tax. It is based on domestic law on VAT and the European legislation represented by the Council Directive 2006/112/EC and by the judicature of the European Court of Justice. The aim of this thesis is to point out the problematic parts in determination of the taxable amount which were solved by the European Court of Justice by request of the EU member states and also which were identified during the analysis of relevant legislation.
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Hindrances to Free Movement of Workers in European Court of Justice Cases
Mašková, Jitka ; Grmelová, Nicole (advisor) ; Filipinská, Lucie (referee)
The aim of my master thesis is to analyze hindrances to free movement of workers both from the theoretical point of view and in relation to the European Court of Justice cases. In the first part of the thesis I summarize the development of European integration and general principles of free movement of persons. Then the attention is paid to free movement of workers itself. The definition of a worker, primary and secondary legislation governing free movement of workers and the scope of free movement of workers are presented as well. Moreover, derogations from the principle of free movement of workers are discussed. The next part of the thesis is dedicated to the description of the European Court of Justice, its composition and various types of proceedings. In the last part of the thesis the most significant ECJ cases concerning hindrances to free movement of workers are selected and analyzed.
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Preliminary reference procedure within the scope of European judicial system
Zvárová, Daniela ; Pavlok, Jan (advisor) ; Koucká, Jiřina (referee)
The thesis deals with the preliminary reference procedure. There is outlined not only the characteristic of this procedure or its evolution, but also the interpretation of the term "court or tribunal of a Member State" or the Exceptions to the Duty to Refer. The following chapters are concerned with the statistical curiosities of the preliminary reference procedure or the ways of how to make this procedure more efficient. The last chapter is analysing the preliminary reference procedure from the Czech law's point of view. It deals with some Czech institutions as courts of the Member State, procedural aspects of this procedure or study of the Czech preliminary references. It also contains some cases of The Constitutional Court of the Czech Republic regarding with this procedure.
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The cases of ECJ in the field of direct taxation and their influence on national tax policies
Bittnerová, Gabriela ; Vítek, Leoš (advisor) ; Kužela, David (referee)
The thesis is devoted to the most relevant cases of European Court of Justice in the field of direct taxation and their influence on national tax policies. Different member states are willing to implement the law of European Union at different levels. The thesis evaluate the impact of ECJ cases on national tax systems of France and The Netherlands. It has several parts. First part describes historical milestones in coordination of direct taxation, second part describes the ECJ and its function and structure. Follows the analysis of most important cases. Last part evaluate the impact of cases on French and Dutch tax system.
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