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Recovery Plan for Europe in Response to the Covid Crisis
Mikulka, Martin ; Kotáb, Petr (referee)
This diploma thesis is focused on the Recovery Plan for Europe, which is also sometimes called NextGenerationEU. This is one of the measures which were taken at the European Union level in response to the coronavirus crisis and its consequences in order to support the economic recovery of the EU Member States. The main aim of the diploma thesis is to analyse the legal- economic aspects of the EU instrument adopted under the title Recovery Plan for Europe, or also NextGeneration EU, and its functioning. The diploma thesis is divided into two large sections. The first one consists of parts 1 to 3 and the second one of parts 4 and 5. The first descriptive-analytical section initially describes the macroeconomic principles of crises and possible response steps to them so that it could be explained how, especially in the fiscal area, it is possible to react to crises from which economies cyclically suffer, taking the specificities of the European Union into account. Afterwards, the traditional EU fiscal instruments, in particular the Multiannual Financial Framework and the EU budget, are described and the extent to which these instruments can be used to respond to crisis situations, such as the coronavirus crisis, is analysed. The impacts of the coronavirus crisis are also subject to a brief discussion....
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Common defence policy in the contex of the EU law
Syruček, Václav ; Říha, Michal (advisor) ; Svoboda, Pavel (referee)
178 Common defence policy in the context of EU law Abstract: This thesis deals with the common defence policy in the context of EU law. The common defence policy is an undefined area of the EU's common defence and security policy. The first part of the work is devoted to the necessary theory of security policy, the theoretical concept of grand strategy, deterrence strategy and a brief history of the security integration of Europe, up to the establishment of the European Union and the increasingly extensive legal regulation of the area of common security and defence policy. Special emphasis is placed on the presentation of less well-known concepts in the Czech Republic, such as the theory of grand strategy, the theoretical approach to the formation of an ends-ways-means strategy and peace research. Peace is seen in the work as an ideal state, which itself, however, needs wider theoretical research. An understanding of peace theory is important for understanding the steps the European Union must take towards potential allies and systemic adversaries in order to ensure the security of its sovereignty, democracy and the lives, health and property of its citizens and residents. Positive peace is built using soft power and international cooperation. Negative peace is maintained through hard power and a strategy...
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EU legal instruments for the protection of whistleblowers
Kalová, Adéla ; Scheu, Harald Christian (advisor) ; Exner, Jan (referee)
EU legal instruments for the protection of whistleblowers Abstract This thesis deals with the issue of protection of whistleblowers within the European Union, with a particular emphasis on the view of Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 on the protection of persons who report breaches of Union law. In the context of the issue, the thesis also analyses the approach of the European Court of Human Rights, which has commented on the protection of whistleblowers many times in the past through its case law. The Court has looked at the issue from the perspective of the European Convention for the Protection of Human Rights, its decisions are nevertheless a relevant source of information for finding answers to the questions of effective provision of legal protection to whistleblowers. The thesis further analyses the transposition of the Directive into the Czech legal system in the form of Act No. 171/2023 Coll., on the protection of whistleblowers. In order to draw conclusions about the compatibility of the transposed Czech legislation with the EU legislation, a comparative analysis with the Austrian, German and Slovak legal systems was carried out as well. The analysis reveals partial differences in the approach to transposition and implementation between these...
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Europeanisation of Czech, Polish, and SLovak media in the context of three crises
Rosenfeldová, Jana ; Vochocová, Lenka (advisor) ; Gregor, Miloš (referee) ; Havlík, Vlastimil (referee)
The dissertation focuses on the level and form of Europeanisation of Czech, Polish and Slovak media in the intense phases of three crises - the migration crisis, the coronavirus pandemic and the war in Ukraine. The theoretical starting points of the thesis are the theories of the public sphere. Its functional variant is considered in the context of the "European communication space" as a means or a necessary condition for eliminating various deficits of the European Union, especially the democratic deficit. Of the various approaches to conceptualizing the European public sphere, the research in this thesis adopts a Europeanization approach, through the lens of which the European public sphere is seen as a network of national public spheres that are increasingly "Europeanized", and which relies on individual national media in its empirical efforts to detect the European public sphere. A parallel quantitative and qualitative content analysis of the content published on Facebook by six Czech, Polish and Slovak mainstream media outlets in the early stages of each crisis identifies different levels of Europeanisation across crises, reflecting the different levels of competences that the EU possessed in each of them. At the same time, it shows that EU issues and actors have managed to gain a foothold...
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HARMONIZATION OF TAXATION OF CORPORATIONS IN THE EU
Skalická, Hana ; Sadovský, Zdeněk (advisor)
After accession to the European Union, tax issues acquired and are still acquiring an entirely new character. A new legal environment is forming both in the Czech Republic and in the European Union. Until now, only indirect taxes have been harmonised, with direct taxes having remained in the domain of each member state. However, we are now feeling pressure to harmonise this area as well. Cases concerning value added tax belong to those that are now most often being resolved in front of the European Court of Justice in Luxembourg. Cases regarding direct taxes are also becoming increasingly important. Will direct taxes be harmonized to the same extent as indirect taxes have? When potential investor is considering his investment into a company, he needs to match comparable figures. Definitely, one of the most important criterions is the amount of profit after taxation followed by payout of dividends. If there are different ways of taxation of corporations in various EU Member States, then there would be no possibility to compare corporations placed in various EU Member States objectively. Therefore, the aim of this thesis is, based on the research in the whole EU regarding taxation of corporations, to suggest a method how to harmonize taxation of corporations, which now prevents companies from trading in a single EU market, and also to minimize corporation’s costs of fulfilment of tax administration requirements of each Member State. This aim has been achieved through the following partial aims: .. An analysis of taxation of corporations in each of all 27 EU Member States, .. An analysis of proposals of the European Commission regarding harmonisation of taxation of companies, .. Suggestion of own method of harmonization of taxation of corporations in the EU. In conclusion, there are emphasized the contributions of this thesis to the science, to the practice and to education.
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Project Financing by EU Funds
Dostál, Tomáš ; MBA, Martin Macháček, (referee) ; Koleňák, Jiří (advisor)
This Diploma thesis is focused on the possibilities of financing a specific project in the company from EU Funds. Theoretical part of this thesis describes an individual funds and policies of European Union. This part also defines the basic informations from Project management. The aim of the practical part is prepare a feasibility study of the project. This project will be co-financed from EU Funds. After that the whole process will be assessed. In the end of the thesis is processed the whole procedure of submission the request from the Business and Innovation Programme through the CzechInvest agency.
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Financing from ESF
Kalousková, Dita ; Krištoforyová, Jana (referee) ; Hanušová, Helena (advisor)
The aim of this master thesis is to make the EU structural funds functioning clear and to show the possibilities of the European social fund utilization in 2007 - 2013 period. The thesis tries to cover systematically the regional policy issues - from its principal to the specific use of its instruments in order to fulfil set objectives. The thesis should give practical information and advice for potential grant applicants and also show the main risks and traps arising in every part of project cycle.
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