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The effect lump-sum expenses on the tax liability of taxpayer
Vondrušková, Lenka ; Finardi, Savina (advisor) ; Vančurová, Alena (referee)
The bachelor thesis concerns lump-sum expenses. In particular, their rates and restrictions, which have been implemented on this matter. The effect of the lump-sum expenses on the taxpayers levy is analyzed in the thesis through model examples. These examples illustrate the decisions of taxpayers given the option to apply either lump-sum or real expenses. The model situations demonstrated that the lumps-sum expenses are more popular as their rates increase, but on the contrary the imposed restrictions have an adverse impact on the taxpayers.
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The Supreme Court and its role within judiciary
Stočesová, Dita ; Macková, Alena (advisor) ; Pohl, Tomáš (referee)
93 Supreme Court and Its Role in the Court System Summary The target of my diploma work titled "Supreme Court and Its Role in the Court System" is in particular to inform the readers about the activities, functions and composition of the supreme body of judicial power and to analyse the individual unifying functions of the Supreme Court, i.e. crucial functions from the viewpoint of unification of the decision-making practice of courts of lower instance. I believe that this work provides a complex view of these issues to the readers and contributes to understanding of the essence of this supreme judicial institution and enables the readers to make their own ideas how the Supreme Court is successful in pursuing its mission in a legal state. My diploma work consists of six chapters. The first chapter contains a definition of the Supreme Court of the Czech Republic and a historical outline of its most important stages in the development of decision-making activities since the establishment of the Czechoslovak Republic. The second chapter includes information for the reader about the internal organization of the Supreme Court, which enables the reader to better understand which collective bodies decide on individual matters under the powers of the Supreme Court of the Czech Republic and what is the composition...
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Co-operation of kindergartens and school counselling service departments in the area of the postponement of compulsory school attendance
Stejskalová, Marta ; Kitzberger, Jindřich (advisor) ; Hladký, Jaromír (referee)
TITLE: Co-operation of kindergartens and school counselling service departments in the area of the postponement of compulsory school attendance AUTHOR: Marta Stejskalová DEPARTMENT: Centre Of School Management SUPERVISOR: RNDr. Jindřich Kitzberger ABSTRACT: Co-operation of kindergartens and school counselling service departments in the area of the postponement of compulsory school attendance is very important. Parents' decision whether the compulsory school attendance will be postponed or not, should never become a formal matter, whereas parents can cause their children considerable difficulties in the future education and subsequent life just through their unadvised approach. My final thesis consists of four chapters and is divided into theoretical and empirical parts. The theoretical part is based on the theoretical resources and the general characteristics of pre-primary education, school counselling service departments, also from the experiences of senior staff of kindergartens in the field of compulsory school attendance. It is based on the legal definitions of pre-primary education and school counselling service departments. The aim of the practical part of the final thesis was to map /through the quantitative research survey/ the problems of co-operation among the kindergarten, professional...
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F. D. Roosevelt's attitude towards opening the second front
Calta, Jan ; Stellner, František (advisor) ; Koura, Jan (referee)
The core of this work is aimed on the British - American alliance during the Second world war and the effort of allies carry out the massive cross - channel invasion. All this matters are reflected from the view of american president Roosevelt. In the first part is analyzed non - belligerent period of american neutrality before the attack at Pearl Harbor and the Roosevelt's effort prepare the american society for the entry to the war. The second part described the period from the american entry to the war until the first invasion in North Africa. The attention is aimed first of all on the diplomatic talks, where the Grand strategy was created. The influence of american public opinion on the Roosevelt's attitude is also reflected. The last part deals in the period from the invasion in North Africa until the final decision about opening the second front on the conference in Tehran in december 1943. In this period gradually prevailed the power of USA on the Grand strategy.
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Economic impossibility to perform: change of circumstances in new Czech civil code
Petrásek, Matěj ; Patěk, Daniel (advisor) ; Eichlerová, Kateřina (referee)
Economic impossibility to perform Change of circumstances in new Czech civil code The topic of this thesis is the institute of economic impossibility to perform, or respectively change of circumstances. This institute of civil law is a part of new Czech civil code. This code shall be in effect on 1st January 2014. Similar institute has not been codified in our legal systém before. The economic impossibility is an institute focused on dynamics of surrounding circumstances of a concluded agreement. It solves exceptional cases in which unexpected events occur that adversely affect the functioning or equitable balance of the agreement. The uncodified nature of the institute does not mean that the cases were not solved before. Actually on contrary. After the 1st and the 2nd World War, especially after the first one, the czechoslovakian courts had to decide many cases related to this matter. In the first chapter of this thesis I have defined economic impossibility and related terms. After that I have shortly presented a history of institute of commercial impossibility and in chapter three I have focused intensively on a doctrine of the Czech first republic (1918 - 1938). In chapter four I have surveyed "old", still effective, civil code in a light of new Supreme court's decision. In chapter five I have summed up...
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The International Civil Procedural Law in the European Union - Selected Issues. Allianz SpA and Others v West Tankers Inc. - (a Case study)
Bartošková, Kristína ; Pauknerová, Monika (advisor) ; Brodec, Jan (referee)
(EN) The aim of this thesis is to analyse a decision of the Court of Justice of the European Union ("ESD") in the case of Allianz SpA (formerly Riunione Adriatica Di Sicurta SpA) and Others v West Tankers Inc. ("West Tankers"), in which the Court ruled that an anti- suit injunction, issued to enforce an arbitration agreement, is incompatible with the Council Regulation (EC) No 44/2001 on jurisdiction and the recognition and enforcement of judgments in civil and commercial matters ("Brussels I Regulation"). The thesis is divided into eight chapters, whereas as to the methodology, a case study approach is applied. The first chapter is an introduction to the legal context of the dispute, with determination of the relevant law and legal concepts. The most important legal concept is the power to grant an anti-suit injunction, which could be defined as an order preventing a party from beginning or continuing to commence legal proceedings in another forum. The second chapter deals with the use of anti-suit injunctions by the English courts prior West Tankers decision with a special emphasis on its compatibility with the Brussels I Regulation. Also, we will introduce the abusive delaying tactics of "torpedo actions", as well as the problems caused by the interpretation of the arbitration exception...
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Evidence (disclosure) in civil proceedings
Trojan, Tomáš ; Macková, Alena (advisor) ; Pohl, Tomáš (referee)
As a topic of my thesis I chose one of the fundamental topics of the civil procedure, because in the evidence in civil proceedings the court gets the grounds for a fair decision in the matter. Although it may seem classical, the topic is still very important because of modern trends and frequent amendments of the Civil Procedure Code. The issues related to evidence procedure are not only interesting, but also essential for practice, because the final judgment relies upon various pleadings of the parties and activity of the court. Due to its extent and significance, the topic cannot be fully covered by one thesis, and thus during elaboration of the thesis I divided it in two sections. The first section examines the general problems connected with evidence in civil proceedings and the second section deals with selected issues of evidence in civil proceedings, respective burdens and phases of the evidence procedure. In the first section I tried to define the term evidence and the subject of the evidence by finding what does and what does not belong therein. This section also addresses identical statements of the parties. Further I focused on institutes that facilitate the evidence in civil proceedings. Among these I examined legal fictions which allow to bring in a decision even where some statements...
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Protection of personal rights in civil procedure
Gumuláková, Monika ; Macková, Alena (advisor) ; Pohl, Tomáš (referee)
The aim of this dissertation is to describe and analyse individual stages of a civil process for the protection of personal integrity. The civil process is a unique stream, within which there is a protection of personal rights offered to individuals. Immaterial damage caused by unauthorized interference in such important personal right such as rights of personal integrity without doubt are, is often correctly replaced only by the judicial decision. For this reason, it requires knowledge of both the substantive civil law, which underlines the protection of the rights of personal integrity, as well as civil procedure law, in which the substantive law is being implemented. The content of this dissertation is the analysis of the various parts of the judicial process from filing an action for protection of personal integrity to the court's decision, enforcement and execution in matters of protection of personal integrity. The dissertation illustrates the complex picture into the issues of civil proceedings in the matters of protection of personal integrity and quotes directly from court decisions in each of the stages of the proceedings. Given the general arrangements for the protection of personal integrity the report of judgment and decisions is one of the main sources of knowledge during the civil...
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Right to information on the environment
Hubálková, Magdalena ; Franková, Martina (advisor) ; Stejskal, Vojtěch (referee)
PRÁVO NA INFORMACE O ŽIVOTNÍM PROSTŘEDÍ | 1 Right to information on the environment ABSTRACT The objective of this thesis is to outline a regulation of the right to environmental information. There are many various reasons for ensuring broad access to environmental information. Apart from necessity of open and transparent government and the general right to know condition of the environment people are living in, the access to environmental information is also recognised as one of the regulatory instruments of the environmental policy. The access to relevant information is a vital assumption for public participation in environmental protection activities, as only broad awareness of environmental matters can develop deeper understanding of the issue and influence the future behaviour and decisions of general public. The thesis is composed of four parts which are further divided into chapters and where appropriate also into subchapters. The first introductory part focuses on bases and reasons for legal regulation of the access to environmental information and contains of two chapters. First chapter concerns the general right to information as one of the internationally accepted human right and the second analyses reasons and development of special treatment of information on environment. Part Two of...
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