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Freedom of worship - its constitutional and statutory regulation and reflection in the caselaw of the Constitutional Cour
Popelková, Martina ; Hofmannová, Helena (advisor) ; Suchánek, Radovan (referee)
This thesis aims to analyze legislation of the Czech legal order concerning religious freedom. The work is divided in two parts. The first part of the thesis deals with the definition of religious freedom in the first place. Afterwards the thesis describes the Constitutional law relating to the religious freedom (especially the Article No. 15 and No. 16 of the Charter of the Fundamental Rights and Freedoms of the Czech Republic), international conventions relating to the theme (e.g. The Universal Declaration of Human Rights, The International Covenant on Civil and Political Rights and the International Covenant on Economic, Social and Cultural Rights etc.) and further statutory provisions and legislative rules guaranteeing religious freedom in the Czech Republic. Major part of the thesis relating to the statutory provisions and legislative rules deals with the act No. 3/2002 Coll., on Freedom of religion and the status of churches and religious societies, as amended. The act No. 3/2002 Coll. constitutes basis of regularization of the freedom of religion in the Czech Republic. Various provisions of the act No. 3/2002 Coll. were subject to review of the Constitutional Court of the Czech Republic due to their unconstitutionality. The second part of the thesis discusses various decisions of the...
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The matter of the restitution of the church property after 1989
Karola, Petr ; Kudrna, Jan (advisor) ; Pavlíček, Václav (referee)
The theme of the thesis: ,,The matter of the restitution of the church property after 1989", has been chosen due to the interesting public debate about this topic, which is very interesting, topical, sharp and clearly very controversial. The importance of the issue adds its development, while there are still continually opened new aspects and perspectives of this topic. The topic is significant by ambivalence of opinions, basically a certain helplessness and by the sharp clashes of the different opinions of the professional community. The cause is very simple. It is a problem with very complex historical and legal background. The diploma thesis attempts to uncover the background of the preparation of the restitution process and of the separation of the church and state after the 1989 including their historical background and important constitutional aspects. My goal was to describe a path which led to the enactment of the law about the property settlement with the churches and religious societies in 2012. The intention of this paper is not to cover all aspects of this topic, after all that is impossible in frame of one diploma thesis, but it should provide the reader a formally complex material which clarifies the causes and consequences of the enactment of the Act no. 428/2012 coll., about the...
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Land ownership of churches and its particularities
Biznárová, Katarína ; Franková, Martina (advisor) ; Žákovská, Karolina (referee)
Land ownership is specific not only for the unique features of the land but also because it constitutes an extremely important legal institute that affects the existence and functioning of the society. Land ownership is historically inherently connected with the churches and has also been the subject of frequent disputes. The property of churches was also subject to continuous public oversight, which was intensified during the period of the reform of the Josef II, Holy Roman Emperor and subsequently intensified in the course of the 20th century, when numerous limitations of ownership right toward land were made. In this thesis I focus on the specifics of land ownership of churches, their description and historical development. In conclusion of my work I discuss the process of the settlement between Czech state and churches in relation to lands that have been the subject of proprietary wrongdoing and, all on the basis of the long-awaited Act No. 428/2012 Coll., on property settlement with churches and religious societies. Due to my previous work experience at the law firm, where I was able to participate in the assessment of the requests for historically expropriated land and other immovable property applied by authorized persons, I decided to break down the subject matter in my diploma thesis more...
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Land ownership of churches and its particularities
Biznárová, Katarína ; Franková, Martina (advisor) ; Damohorský, Milan (referee)
Land ownership is specific not only for the unique features of the land but also because it constitutes an extremely important legal institute that affects the existence and functioning of the modern human society. Land ownership is historically inherently connected with the churches and has also been the subject of frequent disputes. The property of churches was also subject to continuous public oversight, which was intensified during the period of the reform of the Josef II, Holy Roman Emperor and subsequently intensified in the course of the 20th century, when numerous limitations of ownership right toward land were made. In this thesis I focus on the specifics of land ownership of churches, their description and historical development. In conclusion of my work I discuss the process of the settlement between Czech state and churches in relation to lands that have been the subject of proprietary wrongdoing and, all on the basis of the long-awaited Act No. 428/2012 Coll., on property settlement with churches and religious societies. Due to my previous work experience at the law firm, where I was able to participate in the assessment of the requests for historically expropriated land and other immovable property applied by authorized persons, I decided to break down the subject matter in my diploma...
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"The matter of the restitution of the church property after 1989"
Karola, Petr ; Kudrna, Jan (advisor) ; Pavlíček, Václav (referee)
The theme of the thesis: ,,The matter of the restitution of the church property after 1989", has been chosen due to the interesting public debate about this topic, which is very interesting, topical, sharp and clearly very controversial. The importance of the issue adds its development, while there are still continually opened new aspects and perspectives of this topic. The topic is significant by ambivalence of opinions, basically a certain helplessness and by the sharp clashes of the different opinions of the professional community. The cause is very simple. It is a problem with very complex historical and legal background. The diploma thesis attempts to uncover the background of the preparation of the restitution process and of the separation of the church and state after the 1989 including their historical background and important constitutional aspects. My goal was to describe a path which led to the enactment of the law about the property settlement with the churches and religious societies in 2012. The intention of this paper is not to cover all aspects of this topic, after all that is impossible in frame of one diploma thesis, but it should provide the reader a formally complex material which clarifies the causes and consequences of the enactment of the Act no. 428/2012 coll., about the...
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The matter of the restitution of the church property after 1989
Karola, Petr ; Kudrna, Jan (advisor) ; Pavlíček, Václav (referee)
The theme of the thesis: ,,The matter of the restitution of the church property after 1989", has been chosen due to the interesting public debate about this topic, which is very interesting, topical, sharp and clearly very controversial. The importance of the issue adds its development, while there are still continually opened new aspects and perspectives of this topic. The topic is significant by ambivalence of opinions, basically a certain helplessness and by the sharp clashes of the different opinions of the professional community. The cause is very simple. It is a problem with very complex historical and legal background. The diploma thesis attempts to uncover the background of the preparation of the restitution process and of the separation of the church and state after the 1989 including their historical background and important constitutional aspects. My goal was to describe a path which led to the enactment of the law about the property settlement with the churches and religious societies in 2012. The intention of this paper is not to cover all aspects of this topic, after all that is impossible in frame of one diploma thesis, but it should provide the reader a formally complex material which clarifies the causes and consequences of the enactment of the Act no. 428/2012 coll., about the...
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The Economy of Churches and Religious Societies in the Context of so-called Church Restitution
Novotná, Pavla ; Deverová, Lenka (advisor) ; Dohnalová, Marie (referee)
This diploma thesis is focused on the issue of the economy of churches and religious societies in the context of so-called church restitution. The first section focuses on the position of churches and religious societies within civil society, the legislative framework of churches and religious societies, the church restitution and their current form, as well as the economy of churches and religious societies. The empirical section attempts to answer the outlined research questions. It explains the consequences of church restitution for the selected sample of churches in relation to the church economy, and it focuses on the church entrepreneurship in the context of church restitution.
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Freedom of worship - its constitutional and statutory regulation and reflection in the caselaw of the Constitutional Cour
Popelková, Martina ; Hofmannová, Helena (advisor) ; Gronský, Ján (referee)
This thesis aims to analyze legislation of the Czech legal order concerning religious freedom. The work is divided in 4 parts. The first part of the thesis deals with the definition of religious freedom in the first place. Afterwards the thesis describes the Constitutional law relating to the religious freedom (especially the Article No. 15 and No. 16 of the Charter of the Fundamental Rights and Freedoms of the Czech Republic), international conventions relating to the theme (e.g. The Universal Declaration of Human Rights, The International Covenant on Civil and Political Rights and the International Covenant on Economic, Social and Cultural Rights etc.) and further statutory provisions and legislative rules guaranteeing religious freedom in the Czech Republic. Major part of the thesis relating to the statutory provisions and legislative rules deals with the act No. 3/2002 Coll., on Freedom of religion and the status of churches and religious societies, as amended. The act No. 3/2002 Coll. constitutes basis of regularization of the freedom of religion in the Czech Republic. Various provisions of the act No. 3/2002 Coll. were subject to review of the Constitutional Court of the Czech Republic due to their unconstitutionality. The second part of the thesis discusses various decisions of the...
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Freedom of worship - its constitutional and statutory regulation and reflection in the caselaw of the Constitutional Cour
Popelková, Martina ; Hofmannová, Helena (advisor) ; Suchánek, Radovan (referee)
This thesis aims to analyze legislation of the Czech legal order concerning religious freedom. The work is divided in two parts. The first part of the thesis deals with the definition of religious freedom in the first place. Afterwards the thesis describes the Constitutional law relating to the religious freedom (especially the Article No. 15 and No. 16 of the Charter of the Fundamental Rights and Freedoms of the Czech Republic), international conventions relating to the theme (e.g. The Universal Declaration of Human Rights, The International Covenant on Civil and Political Rights and the International Covenant on Economic, Social and Cultural Rights etc.) and further statutory provisions and legislative rules guaranteeing religious freedom in the Czech Republic. Major part of the thesis relating to the statutory provisions and legislative rules deals with the act No. 3/2002 Coll., on Freedom of religion and the status of churches and religious societies, as amended. The act No. 3/2002 Coll. constitutes basis of regularization of the freedom of religion in the Czech Republic. Various provisions of the act No. 3/2002 Coll. were subject to review of the Constitutional Court of the Czech Republic due to their unconstitutionality. The second part of the thesis discusses various decisions of the...
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The implementation of economic information system at the level of religious community
Kourová, Miroslava ; Zouhar, Tomáš (advisor) ; Ištvánfyová, Jana (referee)
The thesis deals with the definition of the position of churches and religious societies in the Czech Republic. It focuses on the Act of state property settlement with churches and religious communities and its impact on financing and financial management of these nonprofit organizations. The thesis outlines different options of bookkeeping for churches or religious societies, dedicates to the changes caused by the amendment of the Accounting Act and Decree no. 504/2002 Coll., the establishment of Decree no. 325/2015 Coll., which deals with the reintroduction of simple accounting. The paper specifies various tax benefits for nonprofit organizations respectively churches and religious communities and tax obligations related to the economic activity of nonprofit organizations. The thesis identifies revenues and expenses which generate organizational units of The Czechoslovak Hussite Church, how they are budgeted and who supervises them in the organizational structure. The thesis also describes the implementation of a new accounting and information system at the level of the Diocese of The Czechoslovak Hussite Church. This was caused by the acquisition of restituted property and accounting of restitution and received operating grants according to the requirements of government departments. The end of the paper deals with multi-source financing of The Czechoslovak Hussite Church.
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