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National Repository of Grey Literature 1 records found  Search took 0.00 seconds. 
Legal analysis of "švarcsystém" and related issues
 Řehounek, Miroslav ; Matějka Řehořová, Lucie (advisor) ; Tomšej, Jakub (referee)
Legal analysis of "švarcsystém" and related issues Abstract This thesis aims to provide a comprehensive overview of a labour law phenomenon known as "švarcsystém" in the Czech Republic. This practice can be described as the performance of dependent work as a self-employed person rather than an employee in a regular employment relationship. Though enough attention is paid to its historical roots and its development from the early 1990's, the thesis also later presents ideas on how to deal with this practice. To give the aforementioned and promised "comprehensive overview", the thesis first summarises the developing understanding of what exactly constitutes švarcsystém and where its boundaries lie by analysing the related statute law and case-law up to the time of the thesis' writing. The author describes the latest crucial conclusions of the Czech highest courts on how to distinguish between genuine self-employment and cases of illegal work as that is how švarcsystém is legally understood in the statute-law. What follows is a comparison of an employment relationship and a business relationship of a self-employed person, from both the legal and economic perspective from which the motivation to use this type of legal framework is more clearly visible. The thesis then also pays attention to the downsides of...
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