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Citizenship of the EU and Benefits of Financial Character Arising Therefrom
Patková, Lucie ; Šlosarčík, Ivo (advisor) ; Weiss, Tomáš (referee)
The bachelor thesis deals with the problems of citizenship of the European Union and it focuses on its economical aspects. The first part summarises development of concept of the Union citizenship up to now and offers a brief description of particular rights that are covered in the concept of citizenship of the EU. The second part of the thesis concentrates on current issue of economical results arising from the Union citizenship for the citizens as well as for the member states and their social security systems. Chapter focusing on economical dimension of the citizenship rights is divided into two parts - the first one deals with the citizenship and financial benefits arising therefrom with a view to economically active persons in the EU, the second one with a view to persons who are economically inactive. A valuable and essential source primarily to the second part of the thesis is practice of the Court of Justice of the European Union, which forms and extends the Union citizenship. The bachelor thesis concludes that deepening European integration changed considerably the traditional approach in access to financial benefits arising mainly from the social security systems of member states.
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Case law of the Court of Justice of the European Union in the area of environmental protection
Kubeček, Jan ; Žákovská, Karolina (advisor) ; Sobotka, Michal (referee)
Resumé The thesis named Case Law of the Court of Justice of the European Union in the Area of Environmental Protection deals with three types of action in which the judicial protection of the environmental interests is provided. First the chambers of the Court of Justice of the EU are characterised - the Court of Justice, the General Court and the Civil Service Tribunal. Chapters on particular types of action follow. Each of them is attached with analysed related significant cases that the Court of Justice of the EU adjudicated upon. The first type of action is the action for failure to fulfil obligations where the principal questions are possibilities of imposing fines on member states that infringe the EU law. Sanctions are imposed in two forms - a penalty or a lump sum. The second type of action is the reference for a preliminary ruling in which the Court of Justice of the EU interprets the EU law a helps courts of the member states apply the EU law. The final chapter examines the action for annulment in which the fundamental and very disputable question is the question of right of action in environmental matters. After the comparison with other areas of the EU law, in particular the area of the competition law, it results from the thesis's chapters that the Court of Justice of the EU provides a very...
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The Case of Law in the Field of Value Added Tax and its Impact on Legislation
Havlíková, Barbora ; Toman, Petr (advisor) ; Zídková, Hana (referee)
Harmonization of tax systems of the European Union member states has been going on since 1950s. This trend is followed to this day in order to achieve one of the primary objectives of the European Union, single domestic market. The harmonization of tax systems allows free movement of capital, goods, and services. Value added tax is harmonized through the EU Directives that have unified tax object, tax base and partly tax rates. The Court of Justice of the European Union also plays a vital role in the harmonization, because the European case law complements the interpretation of the directives and creates a comprehensive impact throughout the harmonization. This thesis analyses the judgments of the Court of Justice of the European Union, which have been implemented in the VAT Act, and examines at the same time impact of the implementation. The first implementation took place in the amendment of the VAT Act in 2006. The biggest changes occurred in the amendment of the VAT Act in 2012 and it was mainly in the realm of the conditions for exemption from VAT without deduction and the possibility of claiming a deduction. Finally, time frame of the implementation was also researched, judging from the outcomes of the research, one can say that the Czech Republic responds quite flexibly to the publication of the European case of law and the implementation takes place shortly following verdict of The Court of Justice of the European Union.
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Definition of the tax base of value added tax
Fikoczková, Karin ; Finardi, Savina (advisor) ; Kouba, Tomáš (referee)
The judicature of the Court of Justice of the European Union and the Supreme Administrative Court concerning tax base is processed in this diploma thesis. The correct determination of the tax base is one of the most important areas of the value added tax. The purpose of diploma thesis is evaluating problematic areas of the tax base which the Court of Justice of the European Union and the Supreme Administrative Court discussed. The methods of qualitative analysis of judgments, synthesis knowledge and comparison of Czech and European decision-making practice were used to reach the purpose. Issues of consideration, others taxes and fees included to tax base, reinvoicing, grants, discount coupon, free of charge transactions, barter trades, determination tax base of associates and specific situation such as tips and wins are analyzed in this thesis.
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The Member State liability for the infringement of EU law- the legislation of Czech Republic
Gumroian, Kristina ; Grmelová, Nicole (advisor) ; Neděla, Radek (referee)
The institute of Member State liability for damages caused to individuals as a result of a breach of the European Union (EU) law represents the process of strengthening of the individuals rights in the context of European integration. The Czech Republic is obliged to apply defined legal provisions of EU law as it has been an EU member for more than a decade now. Therefore, a larger part of this work deals with the State liability at the EU level. At the same time, the thesis analyzes the specific features of the Czech national legislation related to this particular issue. The main objective of this bachelor thesis is based on the analysis of relevant sources to define and to assess, to which extent is the Czech republic liable for a breach of EU law and moreover to provide a coherent framework of the above-mentioned institutes establishment.
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Effects of judgments of the Court of Justice of the European Union on trade mark law with further analysis of cases concerning the L'Oréal Group
Kubínová, Aneta ; Bič, Josef (advisor) ; Němcová, Ingeborg (referee)
This thesis analyses the effects of judgements of the Court of Justice of the European Union on a particular company represented by the French transnational corporation L'Oréal Group. In the first chapter I explain the system within which the protection of the intellectual property is realised. Firstly, I define the key concepts of the intellectual property, and then I introduce the means of the legal protection of the intellectual property on both national and international level. The analysis of the trademark law of the European Union follows in the second chapter where I examine its presence in both primary and secondary law, where I describe the roles of the Court of Justice of the European Union and the Office for Harmonisation in the Internal Market and where I introduce the most important judicature of the Court of Justice of the EU related to the trademark law. The third chapter is of the highest practical importance as it contains the discussion on the effects of judgements of the Court of Justice of the European Union on the L'Oréal Group in the form of a case study. Firstly I analyse the economic strategy of the group and I assess the importance of trademarks for L'Oréal, then I introduce the most important cases of the Court of Justice of the EU in which L'Oréal has been a party to the dispute. I conclude this chapter with the analysis of the effects of judgements of the Court of Justice of the EU on L'Oréal.
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EU relationship with the European Convention on Human Rights
Heřmanová, Jolana ; Grmelová, Nicole (advisor) ; Levý, Jan (referee)
This thesis deals with the accession of the European Union to the European Convention on Human Rights. This accession is being prepared for several decades, and in 2013 finally got to the stage where a draft of the accession agreement was already finished. Now the European Court of Justice delivered his opinion on this draft. The first part of the text is about protection of human rights in Europe, the second part deals with the Court's opinion no. 2/94 dated 28 March 1996 and the following section deals with the changes introduced by the Lisbon Treaty. The fourth part contains an analysis of the current state of the negotiations and the final fifth part of the thesis deals with the relationship of the Court of Justice to the European Court of Human Rights.
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Charter of Fundamental Rights of the European Union within the case law of the Court of Justice of the European Union
Hudíková, Jana ; Grmelová, Nicole (advisor) ; Michálková, Jitka (referee)
Bachelor's Thesis deals with a document of the Charter of Fundametal Rights of the European union and its role in judicature of the Court of Justice of the European union. In the first part is defined the term of human rights, their division and the development of legal protection within the EU. In this part is analyzed also the document of the Charter of Fundamental Rights of the EU, origin, development, content and structure. The second part deals with specifically selected cases in which was refered to Charter either by General advocate or by the Court of the European union. There was analyzed in these cases the scope of these references. Selected cases are divided on the basis of the non-binding legal period and subsequent binding of the Charter. Cases from the legal binding period relates to article nr. 24 of the Charter of Fundamental Rights of the European Union.
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Infringement risks concering taxation in the Czech republic
Pech, Jan ; Vančurová, Alena (advisor) ; Doležalová, Ivana (referee)
This bachelor's thesis deals with an infringement concerning taxation in the Czech Republic. The main aim is to identify risks associated with the infringement, to estimate their quantification and to propose a solution for their reduction or complete restriction. The first part deals with European law in general and the risks resulting from its disobeying which is important for the practical part of thesis. The next part describes a process of the infringement and a method of determining sanctions. The last part is specifically focused on the Czech Republic, where two solved and three ongoing infringement cases are described. Estimated sanctions and suggested solutions for these cases are also described in this part.
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