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Principle of the legality of taxation
Šmejkal, Viktor ; Bakeš, Milan (advisor)
The tax might be identifiable with a tax-law relationship or make it subject to such a relationship, i.e. it could be definable as a public obligation of a participant in the legal relationship, or might be able to both approaches. The starting point is the economic definition of taxe and precisely the functional definition used in economic theory and financial science, neatly summarized commonly available knowledge about the principles of tax, operand the analysis of the economic construction of the tax in terms of legal doctrine, by the structural elements of the tax, since the legal definition of tax lies on them. Contrary to what is commonly recognized, tax procedural rules in Czech Republic contain a general legal definition of tax. Refuted can be the view that this definition is merely a legislative abbreviation. After a relatively long exploration of the concept tax, forced by an insufficiency of theoretical knowledge on this subject, tax jurisdiction of the state is examined as the ability to impose taxes and at a same time the general requirement of legality on all levels of exercising that power of every sovereign state. KEY WORDS Tax - Legality - Tax principles - State - Tax sovereignty - Protection of property
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Principle of the legality of taxation
Šmejkal, Viktor ; Bakeš, Milan (advisor) ; Novotný, Petr (referee) ; Radvan, Michal (referee)
The tax might be identifiable with a tax-law relationship or make it subject to such a relationship, i.e. it could be definable as a public obligation of a participant in the legal relationship, or might be able to both approaches. The starting point is the economic definition of taxe and precisely the functional definition used in economic theory and financial science, neatly summarized commonly available knowledge about the principles of tax, operand the analysis of the economic construction of the tax in terms of legal doctrine, by the structural elements of the tax, since the legal definition of tax lies on them. Contrary to what is commonly recognized, tax procedural rules in Czech Republic contain a general legal definition of tax. Refuted can be the view that this definition is merely a legislative abbreviation. After a relatively long exploration of the concept tax, forced by an insufficiency of theoretical knowledge on this subject, tax jurisdiction of the state is examined as the ability to impose taxes and at a same time the general requirement of legality on all levels of exercising that power of every sovereign state. KEY WORDS Tax - Legality - Tax principles - State - Tax sovereignty - Protection of property
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The recognition of professional qualifications within the free rendition of services in the law of the European Union
Hradil, Jan ; Svoboda, Pavel (advisor) ; Pomahač, Richard (referee) ; Šmejkal, Viktor (referee)
The recognition of professional qualifications in the framework of the free provision of services in EU law - Summary 30/03/2010 1 The Recognition of Professional Qualifications in the Framework of the Free Provision of Services in EU law Jan Hradil It took the Community fifty years and a great deal of direction from the Court of Justice to create a single horizontally applicable legal framework of the free movement of services. Rules on the recognition of professional qualifications form an essential part of this framework as qualification requirements are a pre-condition to the exercise of regulated professions or activities in the Member States. In fact, qualification requirements and related requirements as to other types of aptitudes or competences often constitute the greatest obstacles to the cross-border provision of services of regulated professions. Indeed, this is one of the reasons why for a long time in certain sectors rules on qualification recognition constituted the only existing secondary law framework of the free movement of services. The legal framework governing qualification recognition has been subject to dynamic development which can be seen as a four-stage process. During the first stage, which roughly corresponds to the transitional period for the realization of the freedom of...
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