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Infringement of intellectual property in the environment of computer networks
Jeřábek, Tomáš ; Žikovská, Petra (advisor) ; Dobřichovský, Tomáš (referee)
Title: Intellectual Property Rights Infringements in Computer Networks Environment The focal point of the presented thesis is a description of relevant legislation and case law and an analysis of various kinds of liability. The legislation has been described starting on the level of international treaties, including the TRIPS Agreement and the WIPO Internet Treaties, through European directives and finally closing with the Czech national law, the Copyright Act in particular and other selected norms of both civil and criminal law. The thesis deals with foreign regulations in France and the United States known for their consistency in copyright protection. The Czech Supreme Public Prosecutor Office guidance note has been discussed shortly followed by an analysis of civil, administrative and criminal liability. Case law spans the decisions from the Czech Constitutional Court, Supreme Court and Supreme Administrative Court, then the European Court of Justice judgement in the Scarlett case and a several foreign decisions, especially Dutch judgements in matters of the professional association BREIN and the American Betamax case.
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Controversial issues of self-defence in Czech case law
Houzar, Petr ; Vokoun, Rudolf (advisor) ; Bohuslav, Lukáš (referee)
The focus of the thesis is set on the controversial issues connected with a legal institute of Czech criminal law called "self-defence", and how these controversial issues were dealt with within judicial practice. The first chapter serves as an introduction to the whole topic. The second chapter describes the concept of self-defence, as well as its prerequisites. The self- defence was classed into the system of criminal law. The goal of the third chapter is to define preconditions which are necessary in connection with application of the self-defence institute. The main parts of this chapter describe firstly attacking, first of all and secondly defence. Subsections of this chapter analyse the term of attacking itself, the attacker and his characteristics, the term of harmfulness of such attacks towards society. As for the second part of the third chapter it focuses on the defence itself, its proportionality etc. The fourth chapter is about the role of judicial practice within the context of Czech legal system. This chapter serves as a relevant contribution to the main part of the thesis, which is chapter five. Chapter five introduces specific cases, especially those which were at some point controversial. The specific case is briefly described and the controversial issue is named and further...
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The Case of Law in the Field of Value Added Tax and its Impact on Legislation
Havlíková, Barbora ; Toman, Petr (advisor) ; Zídková, Hana (referee)
Harmonization of tax systems of the European Union member states has been going on since 1950s. This trend is followed to this day in order to achieve one of the primary objectives of the European Union, single domestic market. The harmonization of tax systems allows free movement of capital, goods, and services. Value added tax is harmonized through the EU Directives that have unified tax object, tax base and partly tax rates. The Court of Justice of the European Union also plays a vital role in the harmonization, because the European case law complements the interpretation of the directives and creates a comprehensive impact throughout the harmonization. This thesis analyses the judgments of the Court of Justice of the European Union, which have been implemented in the VAT Act, and examines at the same time impact of the implementation. The first implementation took place in the amendment of the VAT Act in 2006. The biggest changes occurred in the amendment of the VAT Act in 2012 and it was mainly in the realm of the conditions for exemption from VAT without deduction and the possibility of claiming a deduction. Finally, time frame of the implementation was also researched, judging from the outcomes of the research, one can say that the Czech Republic responds quite flexibly to the publication of the European case of law and the implementation takes place shortly following verdict of The Court of Justice of the European Union.
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Role of accounting in cases of property and economic crimes in the Czech Republic
Procházka, Tomáš ; Molín, Jan (advisor) ; Králíček, Vladimír (referee)
Diploma thesis focuses on property and economic crimes in the Czech Republic. There are presented selected property and economic crimes which are associated with accounting and in where accounting plays a role. The first part of the thesis presents basic definitions related to crimes according to criminal law. There are introduced definitions as a criminal act, facts of the case, subjects of criminal proceedings and stages of criminal proceedings. The second part of the thesis deals with accounting and its application in an investigation process. This part emphasizes connection between accounting and evidence check. The third part is focused on an analysis of property and economic crimes in the Czech Republic, referring to the recent studies concerning this issue. This part describes property offenses and economic crimes that can be associated with accounting. The final part of the thesis analyses selected property and economic crimes based on judicature of the Supreme Court of the Czech Republic.
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Specific accounting cases and their VAT treatment
Krutinová, Klára ; Skálová, Jana (advisor) ; Molín, Jan (referee)
This diploma thesis deals with business transactions in terms of their accounting and VAT treatment according the statutory regulations in the Czech Republic. Firstly, accounting and VAT essentials are defined, the status of VAT in the European context is described as well. The thesis focuses not only on accounting of VAT in general, but it also shows some specific cases. The thesis deals with the right to deduct input VAT in connection with tax evasions in more detail. This issue was described using judicature. In the end, the possible ways how to deal safely with business partners are also discussed.
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Analysis of selected judicial decisions in the field of landscape character
Honzová, Markéta
The paper deals with analysis of selected judicial decisions in the field of landscape character and its legal aspects. Special attention has been paid to decisions of Supreme Administrative Court which significantly affect the application of law. Landscape character is subject of litigation quite often, especially because of absence of implementing decree to protect landscape and broad definition of the term in relevant legislation. Analyzed decisions relate mainly to possibility of using expert opinions for landscape character assessment, as well as the absence of implementing decree, evaluation of economics benefits of intentions, statement of nature protection authority in construction proceedings etc.
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VAT frauds
Kohoutová, Tereza ; Skálová, Jana (advisor) ; Říhová, Lucie (referee)
The main aim of the dissertation thesis is a case of the right deduct to input VAT which let companies to be involved into carousel frauds. The thesis analyses the related cases and examines in which conditions it may be legitimate to entitle the right to deduct recognize and when it is not. It also discusses the possible ways how to deal safely with partners. Moreover, it also examines which steps need to be taken into the consideration to reduce tax evasion on VAT which have been done recently in the Czech Republic.
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Definition of the tax base of value added tax
Fikoczková, Karin ; Finardi, Savina (advisor) ; Kouba, Tomáš (referee)
The judicature of the Court of Justice of the European Union and the Supreme Administrative Court concerning tax base is processed in this diploma thesis. The correct determination of the tax base is one of the most important areas of the value added tax. The purpose of diploma thesis is evaluating problematic areas of the tax base which the Court of Justice of the European Union and the Supreme Administrative Court discussed. The methods of qualitative analysis of judgments, synthesis knowledge and comparison of Czech and European decision-making practice were used to reach the purpose. Issues of consideration, others taxes and fees included to tax base, reinvoicing, grants, discount coupon, free of charge transactions, barter trades, determination tax base of associates and specific situation such as tips and wins are analyzed in this thesis.
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VAT in case law
Luchkina, Yulia ; Singerová, Jana (advisor) ; Skálová, Jana (referee)
This thesis deals with the issue of value added tax in the Czech Republic and analysis of selected judgments of the Supreme Administrative Court. The first part focuses on the definition of VAT and its history in the European Union. The next section discussed the VAT in the Czech republic, defined legislative adjustment, the person to whom the law applies, described the subject and discussed about rates. The practical part is devoted to analysis of the Supreme Administrative Court in matters relating to value added tax, which relate to different issues. Work includes graphs, tables and diagrams for easier display issues of VAT in the Czech republic.
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