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The concept of the rule of law in EU law
Tomčiak, Petr ; Kunertová, Tereza (advisor) ; Říha, Michal (referee)
The concept of the rule of law in EU law Abstract The rule of law is a philosophical concept in law defining the relationship between a man and the government. Different legal doctrines approach it in different ways, but in principle the issue of the rule of law in the European Union has become increasingly important in recent decades. The author discusses jurisprudential and theoretical foundations of the rule of law in Europe, then analyses the applicable EU law with a focus on the legal instruments for protection. Primary law refers to the concept of the rule of law already in Article 2 TEU as one of the values on which the Union is founded. Also, the rule of law is a condition for a candidate country to join the EU. The core part of the thesis addresses the instruments for the protection of the rule of law in EU law. First, Article 7 TEU, so-called 'rule of law procedure' is a mechanism by which a declaration that a Member State is at risk of violating EU values, including the rule of law, or perhaps a decision that a serious breach of values has occurred and a sanction can be adopted. The infringement procedure under Article 258 TFEU is often used to the rule of law protection. The Commission can initiate a procedure against a Member State that fails to comply with its obligations under EU law. In case...
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Infringement Procedure according to art. 258 and the following of the Treaty on Functioning of the EU
Očková, Jana ; Zemánek, Jiří (advisor) ; Král, Richard (referee)
of the Rigorosum Thesis This rigorosum thesis deals with the procedure for the failure to fulfill an obligation under the Treaties according to articles 258 and the following of the Treaty on Functioning of the European Union (so called "infringement procedure"). This procedure can be iniciated by the European Commission against the Member States in case of breach of an obligation stemming for them out of the EU law. The thesis aims to describe not only the purpose of the procedure and the procedure itself, but it examines also the functions of the single entities influencing the procedure. These are not only the parties, i.e. the Member States concerned and the Commission, but also the Court of Justice of the EU and the individuals as well. The goal of the thesis is to critically assess the infringement procedure and to point out some of the problematic aspects of the procedure with a possible impact on its effectivity. The thesis has six parts. The first introduces the topic. The second one defines the purpose and the function of the infringement, and its incorporation into the EU law. The third part is devoted to the entities with the influence on the procedure, who are for the purpose of the thesis described as "players" ("aktéři" in Czech). The fourth part describes the course of the...
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Tax discrimination
Tecl, Jan ; Tepperová, Jana (advisor) ; Bušovská, Monika (referee)
The thesis focuses on the discriminatory treatments in the Czech tax law. The aim is to analyze the Czech Income Tax Act and the Value Added Tax Act to identify possible tax discriminations. The thesis studies infringement procedures leaded by the European Commission and it also studies cases of the European Commission against the Czech Republic on this matter and cases that can have impact on the Czech Republic because non discrimination is one of the primary principles of EU law. The identified discriminations should be removed in such a way that the Czech tax legislation does not discriminate against any group of taxpayers
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