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Compensation for damage and non-material damage claimed as a result of tax proceedings
Matějka, Pavel ; Marková, Hana (advisor) ; Martiník, Pavel (referee)
Compensation for damage and non-material damage claimed as a result of tax proceedings Abstract The diploma thesis is devoted to the issue of compensation for damage and non-material damage caused by an illegal decision or incorrect official procedure in the exercise of public authority by the bodies of the Financial Administration of the Czech Republic. Damage or non- material damage may arise as a result of tax proceedings, when a specific natural or legal person, with whom the proceedings were conducted, was in the procedural position of a tax subject. The field of tax proceedings is not simple in itself and in relation to the aforementioned compensation for damage or non-material damage, it is a relatively complex issue, not clarified in detail, and not understandable for everyone at first glance. Any natural or legal person who, from the position of a tax subject, incurs a tax obligation may encounter an illegal decision or an incorrect official procedure of the Financial Administration of the Czech Republic within the framework of life situations. The goal of this diploma thesis is therefore to clearly and comprehensibly approach the problem. This is mainly done by defining key concepts from the field of tax administration, which are relevant for understanding all contexts. This is followed by an...
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Compensation of Non-Material Damage Caused by Excessive Length of Judicial Proceedings - Comparison of Czech and German Legislation
Soukupová, Soňa ; Dvořák, Jan (advisor) ; Elischer, David (referee)
This diploma thesis concerns the legislation governing compensation of non-material damage caused by excessive length of judicial proceedings in the Czech Republic and in the Federal Republic of Germany. In cases where prevention of excessive length of judicial proceedings is impossible, it is important at least to put suitable legislation in place in order to compensate for the arising non-material damage. The aim of this thesis is to make an overview of the respective Czech and German legislation, to compare and evaluate de lege ferenda. The thesis deals in detail with the case law of the ECHR concerning the right to trial within reasonable time since this is the base for both legislations being compared. This thesis consists of five chapters. The first chapter defines non-material damage and provides overview of general legislation governing non-material damage in the Czech Republic and in the Federal Republic of Germany, including its development in both countries. The second chapter concerns conclusions of ECHR case law in this matter, which is the basis for both national legislations. The third and fourth chapters focus on Czech and German legislation. The structure of these chapters is similar, describing which legal regulations govern this matter, their force, evaluation of proceedings...
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Compensation for non-material damage in the event of injury and death in collateral proceedings
Regnerová, Eva ; Šelleng, Dalibor (advisor) ; Mulák, Jiří (referee)
Compensation for non-material damage in the event of health injury and death in adhesive proceedings Abstract The topic of this diploma thesis is compensation for non-material damage in event of health injury and death in adhesive proceedings. This is a complex topic in which the provisions and principles of criminal and civil law intertwine. Adhesive proceedings are an institute of criminal procedural law that allows the injured party to recover damages, non-material damage and unjust enrichment during criminal proceedings without having to proceed in civil proceedings. Non-material damage is an institute of private law; when deciding on the amount of non-pecuniary damage, the court decides on the basis of private substantive legal provisions. The first part of the theis is focused on the position of the injured party in criminal proceedings. The thesis first defines the position of the injured party, his rights, the possibilities of his representation. The main emphasis is placed on the conditions for claiming the injured party's claim, so that for procedural reasons the injured party is not referred to civil proceedings. In the second part of the work, non-material damage is dealt with, first in case of personal injury, in the next part in case of death. In both of these separate chapters, the current...
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Collateral proceedings
Vincík, David ; Jelínek, Jiří (advisor) ; Vokoun, Rudolf (referee)
The presented thesis focuses on the topic of adhesive proceedings, ie on a specific part of criminal proceedings, in which the court decides on damages, non-material damage or the issuance of unjust enrichment. It is these negative consequences that may, and in many cases do, result from the commission of crime. This topic is therefore strongly related to the person of the injured party, as the injured party is entitled to damages, non-pecuniary damage and the issue of unjust enrichment, and it is the injured parties who assert these claims in the adhesive proceedings. Therefore, in its introductory part, the thesis deals with the injured party and their individual rights, especially the right of the injured party to claim damages in general. It further clarifies the difference between the injured party and the victim and also deals with the position of the injured party and the victim in international and European law. The next part of the thesis is completely focused on the issue of adhesive proceedings, notably on its importance and specifics, which clarifies some differences from the form of criminal proceedings, and also on subjects of adhesive proceedings, where it deals with both natural persons and legal entities. Furthermore, the thesis deals with particular substantive claims that can be...
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Non-material damage in the regulation of international transport
Vosečková, Lucie ; Růžička, Květoslav (referee)
198 Non-material damage in the regulation of international transport Abstract The dissertation deals with issues related to the legal regulation of non-material damage arising in connection with international air transport. It has been at the forefront of interest espceially of the European institutions over the last ten years. The first part of the dissertation is devoted to the general theoretical definition of non- material damage as such and to individual types of non- material damage that may arise during air transport. These are bodily harm, emotional harm caused by stress experienced or otherwise uncomfortable, and non-material harm caused by the fact that the passenger does not get to his destination in time due to delays, flight cancellations or denied boarding. The second part is devoted to the comparison of compensation for non-material damage in the Czech Republic and the United States of America, namely the development of the non- pecuniary damage and compensation for this damage. Particular attention is paid to particular titles, which are, according to the relevant legal regulations, replaced and the comparison of the compensation of non-material damage in the decisions of the courts of both countries. The third part is devoted to the regulation of non-material damage and its compensation,...
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Non-material damage in the regulation of international transport
Vosečková, Lucie ; Růžička, Květoslav (referee)
198 Non-material damage in the regulation of international transport Abstract The dissertation deals with issues related to the legal regulation of non-material damage arising in connection with international air transport. It has been at the forefront of interest espceially of the European institutions over the last ten years. The first part of the dissertation is devoted to the general theoretical definition of non- material damage as such and to individual types of non- material damage that may arise during air transport. These are bodily harm, emotional harm caused by stress experienced or otherwise uncomfortable, and non-material harm caused by the fact that the passenger does not get to his destination in time due to delays, flight cancellations or denied boarding. The second part is devoted to the comparison of compensation for non-material damage in the Czech Republic and the United States of America, namely the development of the non- pecuniary damage and compensation for this damage. Particular attention is paid to particular titles, which are, according to the relevant legal regulations, replaced and the comparison of the compensation of non-material damage in the decisions of the courts of both countries. The third part is devoted to the regulation of non-material damage and its compensation,...
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Non-material damage in the regulation of international transport
Vosečková, Lucie ; Pauknerová, Monika (advisor) ; Ondřej, Jan (referee) ; Dolanská Bányaiová, Lucie (referee)
198 Non-material damage in the regulation of international transport Abstract The dissertation deals with issues related to the legal regulation of non-material damage arising in connection with international air transport. It has been at the forefront of interest espceially of the European institutions over the last ten years. The first part of the dissertation is devoted to the general theoretical definition of non- material damage as such and to individual types of non- material damage that may arise during air transport. These are bodily harm, emotional harm caused by stress experienced or otherwise uncomfortable, and non-material harm caused by the fact that the passenger does not get to his destination in time due to delays, flight cancellations or denied boarding. The second part is devoted to the comparison of compensation for non-material damage in the Czech Republic and the United States of America, namely the development of the non- pecuniary damage and compensation for this damage. Particular attention is paid to particular titles, which are, according to the relevant legal regulations, replaced and the comparison of the compensation of non-material damage in the decisions of the courts of both countries. The third part is devoted to the regulation of non-material damage and its compensation,...
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