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Value added tax evasion through chain and carousel frauds and their reflection in judical decisions
Hlinková, Denisa ; Vybíral, Roman (advisor) ; Boháč, Radim (referee)
This dissertation titled Value added tax evasion through chain and carousel frauds and their reflection in judicial decisions pursues a very actual topic. The main part of this dissertation depictss the tax evasions, primarily a description and explanation of structures of carousel and chain groups, which are participating in the tax evasions in the sphere of the value added tax most frequently. This dissertation submits also some schemes serving for better understanding operating and organization of these bussiness structures, which are taking part in these illegal activities. The next chapter focuses on the judicial decisions, mainly those of the Supreme Administrative Court of the Czech Republic and the Court of Justice of the European Union. The role of a judicial authority is inalienable in this sphere, because it helps to form a legislation, and a mandatory interpretation of an unclear or ambiguous terms, which are very often is very importanr too. Mainly, the work of the Court of Justice of the European Union is a key for the interpretation of terms of the EU law. Regarding national differences it is necessary to unify the interpretation of the EU law so much, that the functioning of the inner market of the European Union will not be endangered. In the last chapter the dissertation...
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Formalism in Law
Brezina, Peter ; Kühn, Zdeněk (advisor) ; Maršálek, Pavel (referee) ; Škop, Martin (referee)
The theme of this thesis is "formalism in law" as a concept that permeates an essential part of modern legal thinking. This work shows that it is usually perceived as a critical concept, but without a clear and steady meaning. In recent times, however, the discussion involving this concept changed so that it now includes individuals positively acknowledging themselves as formalists. An overview of this debate (only marginally concerning the Czech environment yet, however) forms the bulk of the thesis. The second essential part of it is a separate rethinking of the place of formalism in law, in all its aspects - in interpretation and application of law, in the creation of law, even in legal education and legal scholarship. This thesis consists of three unequal parts, the first of which is further divided into three sections. The first part deals with the formalism as a topic of discussion in legal philosophy during the entire 20th century, and the intention is to present this debate to Czech readers. Its first section is devoted to a topic typically linked to criticism of formalism in law in Western legal scholarship, as it presents the American legal realism of the interwar period. It shows it as a strong and visible culmination of earlier critical efforts visible on both sides of the Atlantic...
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Analysis of selected judicial decisions in the field of landscape character
Honzová, Markéta
The paper deals with analysis of selected judicial decisions in the field of landscape character and its legal aspects. Special attention has been paid to decisions of Supreme Administrative Court which significantly affect the application of law. Landscape character is subject of litigation quite often, especially because of absence of implementing decree to protect landscape and broad definition of the term in relevant legislation. Analyzed decisions relate mainly to possibility of using expert opinions for landscape character assessment, as well as the absence of implementing decree, evaluation of economics benefits of intentions, statement of nature protection authority in construction proceedings etc.
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Institucionální a právní rámec celoživotního učení
Slezáková, Pavlína ; Vostrovská, Zdenka (advisor) ; Krebs, Vojtěch (referee)
Diplomová práce se zabývá problematikou uplatňování konceptu celoživotního učení jako priority vzdělávací politiky a rozvoje lidských zdrojů v podmínkách České republiky, s důrazem na oblast dalšího vzdělávání. Úvodní kapitoly práce se zaměřují na definiční a teoretické vymezení problematiky s poukázáním na souvislosti, které staví celoživotní učení do popředí zájmu mezinárodních organizací i vlád jednotlivých zemí. Stěžejní částí práce je kapitola čtvrtá, zabývající se legislativním a institucionálním zabezpečením celoživotního učení v České republice. Největší pozornost je věnována analýze nejnovějších aktivit vedoucích k naplňování principu celoživotního učení ? jedná se především o vznik Strategie celoživotního učení ČR, přijetí zákona o uznávání výsledků dalšího vzdělávání, s ním spojený projekt Národní soustava kvalifikací atd. Poslední část práce je zaměřena na podporu celoživotního učení ze strany Evropské unie ve formě významné finanční spoluúčasti na projektech ČR v oblasti vzdělávání.
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