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Tax Havens
Štefanides, Jan ; Štefl, Michal (referee) ; Kopřiva, Jan (advisor)
The diploma thesis deals with the issues of tax havens and opportunities of their utilization for the Czech entrepreneurs relating income taxes. The thesis focuses on analysis of the Czech legislation and international agreement binding for the Czech Republic and their interpretation in the case law of the European Court of Justice and the Highest administrative court of the Czech Republic. The thesis includes practical example of the utilization of tax havens.
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Jurisdiction rules in Brussels I bis Regulation
Onderka, Lukáš ; Pfeiffer, Magdalena (advisor) ; Pauknerová, Monika (referee)
Jurisdictional rules in the Brussels Ibis Regulation Abstract The master thesis is devoted to the field of private international law, specifically its part of international procedural law. The subject is the rules of special jurisdiction laid down in the Brussels I bis Regulation. These are jurisdictional rules which provide for the jurisdiction of courts other than those designated by the defendant's State of residence. The thesis focuses on only two special jurisdictional rules, namely the jurisdictional rule establishing the jurisdiction of the court dealing with a dispute arising out of a contract and the jurisdictional rule establishing the jurisdiction of the court dealing with a dispute arising out of a tort. The thesis is divided into an abstract part, the main aim of which is to explain the basic concepts to the reader, to describe the theoretical division of jurisdictional rules and to define the scope of the Brussels I bis Regulation, in particular the substantive scope in relation to arbitration proceedings. In the following parts of the thesis, it describes in detail the jurisdictional norms enshrined in Articles 7(1) and 7(2) of the Brussels I bis Regulation and the predecessors of these legal provisions enshrined in the Brussels Convention and the Brussels I Regulation, and looks for the...
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Tax Havens
Štefanides, Jan ; Štefl, Michal (referee) ; Kopřiva, Jan (advisor)
The diploma thesis deals with the issues of tax havens and opportunities of their utilization for the Czech entrepreneurs relating income taxes. The thesis focuses on analysis of the Czech legislation and international agreement binding for the Czech Republic and their interpretation in the case law of the European Court of Justice and the Highest administrative court of the Czech Republic. The thesis includes practical example of the utilization of tax havens.
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Public authorities in the case law of the European Court of Justice
Mrňák, Petr ; Svátková, Slavomíra (advisor) ; Zídková, Hana (referee)
In my thesis I analyzed the characteristics of the legal concepts of bodies governed by public law and the activities in which they engage as public authorities, as used by law (both European and national) governing value added tax. I also analyzed the case law of the European Court of Justice relating to the issue of the bodies governed by public law and the activities in which they engage as public authorities in terms of value added tax. The characteristics of the concepts have been evaluated and sorted logically. In a separate part I examined the bodies governed by public law and their activities from an economic point of view. I have pondered whether it is necessary that these entities have a special position in the system of value added tax.
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