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Reasoning in the judgements of European courts
Vilímková, Veronika ; Tomášek, Michal (advisor) ; Kühn, Zdeněk (referee)
This thesis concerns the topic of legal reasoning in the judgements of European courts. The first part of the paper presents the analysis of the theoretical aspects of legal reasoning, specifically the legal obligation for this practice, as well as an examination of the origins and arguments for the existence of this obligation. Furthermore, the way that the legal reasonings are embedded in the law of the Czech Republic, and in EU legislation, is discussed and examined in detail. The final part of the paper consists of a comparison of legal reasonings of the Czech courts and the European Court of Justice. The relevant aspects of the legal reasoning are explained with regard to the practice of two European courts: European Court of Justice and Supreme Administrative Court of the Czech Republic, respectively.
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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 Action for failure to act governed by Art. 265 TFEU
Hrabalová, Jana ; Grmelová, Nicole (advisor) ; Hubková, Pavlína (referee)
This thesis deals with the action for failure to act which is governed by Art. 265 TFEU. The purpose of the action for failure to act is a defence against unlawful failure to act of institutions and bodies of the EU. I describe an action for failure to act, define the conditions of admissibility, compare the action for failure to act to the action for annulment and analyse the decisions of the CJEU. The aim of the work is based on theoretical findings and analysis relevant decisions of the CJEU to determine the reasons for the low success rate of the action and try to formulate rules for bringing an action so that the present action was successful.
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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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Legislation and sactions of money laundering in European Union
Havlová, Berenika ; Grmelová, Nicole (advisor) ; Žák, Květoslav (referee)
The bachelor thesis is focused on legislation of money laundering in European Union. The work is divided into 4 parts - first chapter is devoted to legislation of money laundering outside the EU, second chapter is concentrated on European legislation concerning this topic. Then there is a system of sanctions and penalties for money laundering in general and those of 3 selected EU member countries described in the third chapter. The practice of European court of Justice is shown on specific judgements as a practical part of this thesis in last chapter. The aim of this thesis is to answer a question of whether the European Union is successful in fight against money laundering.
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Fundamental human rights in the European Union
HORECKÁ, Eva
The aim of this thesis is the development of the protection of human rights in the European Union, the analysis of the current state and coherence in the context of the legal regulations of the Czech Republic, including the enforcement of human rights in connection withthe judgements.
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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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