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Trader’s Application for a Refund VAT from EU Countries
Moravec, Petr ; Penka, Miroslav (referee) ; Kopřiva, Jan (advisor)
The bachelor‘s thesis considers harmonization of value added tax in the European Community. It targets the refundation of VAT. The thesis analyses influence of communitary law on national law and the diferences between legislations of individual states. Issue of the thesis is describe conditions and examination of the claim to refundation. It describes whole procedure of tax subjects in the proces of refundation from the states of European Union.
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Czech and European law of corporate groups - background and prospects
Chaloupka, Jiří ; Černá, Stanislava (advisor) ; Patěk, Daniel (referee)
Law of corporate groups deals with legal issues arising from the economic unity of the corporate group as a whole and the separate legal personalities of its individual members. This leads to a conflict between the interests of a parent company and the interests of its subsidiary. By using a comparative method, I analyzed in this thesis the laws of Germany, France, Great Britain and the U.S. to see how these countries regulate corporate groups and how they deal with the problems associated with them. Generally, legal approaches to the regulation of corporate groups can be divided into two groups - the German model that creates a complex system of special rules regulating corporate groups, and a model that regulates only specific aspects of corporate groups and leaves the solution of all other problems to the general regulation of corporations and judicial decisions. In the German model, it is possible to prefer the interests of the whole group at the expenses of the interests of a subsidiary under certain conditions, whereas the majority of legal systems adhere to the duty of loyalty. Moreover, the majority of legal systems prefer to provide instruments for the direct protection of subjects endangered by the creation of a corporate group, while German law focuses mainly on protection of the subsidiary....
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Legal aspects of human rights in the law suit
Šejnost, František ; Bohuslav, Lukáš (advisor) ; Pelc, Vladimír (referee)
The legal aspects of human rights in the court proceedings Abstract In the introductory part, this rigorous thesis deals with some legal aspects of human rights and fundamental freedoms in national, Community and international law, substantive and procedural institutes of their protection, including special cases of collision with international humanitarian law in armed conflicts. In the next part, the rigorous thesis deals with discriminatory legal norms and their application in administrative and judicial proceedings, including legal remedies under national law. In the final part, the rigorous thesis deals with the decision-making activities of the obliged entities in providing information under the Act on Free Access to Information, including the legal means of the judicial protection against illegal administrative acts of the competent administrative authorities. Keywords: Human rights, fundamental freedoms, discrimination, equal treatment, national law, Community law, international law, obliged entities, administrative body, court.
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Czech and European law of corporate groups - background and prospects
Chaloupka, Jiří ; Černá, Stanislava (advisor) ; Patěk, Daniel (referee)
Law of corporate groups deals with legal issues arising from the economic unity of the corporate group as a whole and the separate legal personalities of its individual members. This leads to a conflict between the interests of a parent company and the interests of its subsidiary. By using a comparative method, I analyzed in this thesis the laws of Germany, France, Great Britain and the U.S. to see how these countries regulate corporate groups and how they deal with the problems associated with them. Generally, legal approaches to the regulation of corporate groups can be divided into two groups - the German model that creates a complex system of special rules regulating corporate groups, and a model that regulates only specific aspects of corporate groups and leaves the solution of all other problems to the general regulation of corporations and judicial decisions. In the German model, it is possible to prefer the interests of the whole group at the expenses of the interests of a subsidiary under certain conditions, whereas the majority of legal systems adhere to the duty of loyalty. Moreover, the majority of legal systems prefer to provide instruments for the direct protection of subjects endangered by the creation of a corporate group, while German law focuses mainly on protection of the subsidiary....
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Liability for value added tax
LACINOVÁ, Anita
In my diploma thesis I dealt with the institute of liability for value added tax. It is a relatively new device in a fight against the tax evasion, which has been added to Czech legislation due to European directive on VAT. One of the biggest problems in the fight against tax evasion are carousel frauds
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Trader’s Application for a Refund VAT from EU Countries
Moravec, Petr ; Penka, Miroslav (referee) ; Kopřiva, Jan (advisor)
The bachelor‘s thesis considers harmonization of value added tax in the European Community. It targets the refundation of VAT. The thesis analyses influence of communitary law on national law and the diferences between legislations of individual states. Issue of the thesis is describe conditions and examination of the claim to refundation. It describes whole procedure of tax subjects in the proces of refundation from the states of European Union.
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A Comparison of the European Court of Justice and the European Court for Human Rights
ŽŮRKOVÁ, Petra
The theme of my Bachelor work is A comparison of the Court of Justice of the European Communities and the European Court of Human Rights. The aim of this thesis is to compare two Courts which have fully different legal basis. This thesis consist of three main chapters. The first two parts describe each one of the Courts separately. In these chapters I focused on historical development of the Courts, sources of law, organization of the Courts and procedure before the Courts. The last part shows the comparison of those two Courts.
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Community law of the Structural funds
Ječná, Jiřina ; Štěpánek, Petr (advisor) ; Černý, Pavel (referee)
This bachelor thesis focuses on an issue of the Structural funds according to a legislation of the European Union. This issue is significant for a progress of economy of Member States and thus all the Community. The Member States have a possibility to obtain public contributions for their preferred areas. The first part of the thesis is dedicated to a definition and main characteristics of the Community law. The following part offers a summary of a content of regulations, concerning the Structural funds, which are implemented in the Member States with a direct effect. The aim of the last chapter is to demostrate an interpretation of chosen Czech operational programmes and their conformity or diversity with the law.
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Problematika ústavnosti Evropské unie
Pešek, Pavel ; Jeníček, Vladimír (advisor) ; Jelínek, Jiří (referee)
Práce se zabývá charakteristikou evropského práva jako autonomního právního řádu a zkoumá tu jeho část, která může nabývat ústavní povahy. Dále analyzuje Smlouvu o Ústavě pro Evropu a její možný dopad na evropské právo. Práce se v závěru zabývá budoucím vývojem konstitucionalizace evropského práva.
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