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Citizenship of the European Union: rights of EU citizens and its impact on the legal order of the Czech Republic
Růžek, Lukáš ; Jeřábek, Martin (advisor) ; Šlosarčík, Ivo (referee)
This diploma thesis explores content, purpose and impact of citizenship of the European Union. The European Union is an international organization that affects day-to-day lives of citizens of its Member States. From the beginning of its existence, the European Union (formerly the European Community) has always taken into consideration the interests of its Member States. As it has accrued more power while widening and broadening its competencies, it has made it possible for the European Union to tackle new problems. Eventually, in order to reduce democratic deficit participation of individual citizens became inevitable for the purpose of creation of a genuine link between individuals and the European Union, which helps to ensure its proper governance. Although some rights linked with citizenship had been already incorporated into the law of the European Union, citizenship of the European Union was embedded into the primary law of the European Union by the Maastricht Treaty. Entering into force on 1 November 1993, this represented a milestone for the quality of the relationship between the European Union and citizens of its Member States. Citizenship of the European Union, which is a citizenship sui generis, is characterised by its accessority and additionality to the citizenship of a Member State....
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Citizenship of the European Union: rights of EU citizens and its impact on the legal order of the Czech Republic
Růžek, Lukáš ; Jeřábek, Martin (advisor) ; Šlosarčík, Ivo (referee)
This diploma thesis explores content, purpose and impact of citizenship of the European Union. The European Union is an international organization that affects day-to-day lives of citizens of its Member States. From the beginning of its existence, the European Union (formerly the European Community) has always taken into consideration the interests of its Member States. As it has accrued more power while widening and broadening its competencies, it has made it possible for the European Union to tackle new problems. Eventually, in order to reduce democratic deficit participation of individual citizens became inevitable for the purpose of creation of a genuine link between individuals and the European Union, which helps to ensure its proper governance. Although some rights linked with citizenship had been already incorporated into the law of the European Union, citizenship of the European Union was embedded into the primary law of the European Union by the Maastricht Treaty. Entering into force on 1 November 1993, this represented a milestone for the quality of the relationship between the European Union and citizens of its Member States. Citizenship of the European Union, which is a citizenship sui generis, is characterised by its accessority and additionality to the citizenship of a Member State....
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Transposition and Implementation of selected Provisions of EU Legislation on Value Added Tax in the Czech Law
Houdek, Leoš ; Hajdíková, Taťána (advisor) ; Paikert, Ota (referee)
This thesis contains analysis of selected provisions of the European and Czech legislation on value added tax, with attention to a specific role of invoices in VAT mechanism. The purpose of this thesis is an evaluation of the quality of transposition and implementation of the European law to the Czech legislation and analysis of selected rules and their effect on economic practice. The outcome of this thesis is a proposal of specific amendments to analyzed provisions of both European and Czech VAT law in order to secure businesses' burdens reduction and effective tax collection.
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