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Legal protective instruments on tax administation
Kolobov, Ivan ; Marková, Hana (advisor) ; Sejkora, Tomáš (referee)
Legal protective instruments on tax administration Abstract. The goal of this diploma thesis is to analyse individual legal protective instruments on tax administration as well as basic principles of tax administration, relevant case law of administrative courts and Constitutional court of Czech republic, while using deductive, analytic and comparative methods. During the time I was solving this diploma thesis I performed the analysis of protective instruments on tax administration as well as basic principles of tax administration, relevant case law of administrative courts and Constitutional court of Czech republic. The structure of this diploma thesis was chosen in order to reach the goal of this diploma thesis. The first chapter named 'Tax administration' includes the definition of the concept of tax administration, description of object of the tax administration and tax administrator, analysis of individual basic principles of tax administration and the relation of Czech Tax administrative code and Administrative code. The second chapter named 'The legal protective instruments on tax administration' contains the definition of the legal protective instruments, classification of the legal protective instruments into four different classes: Ordinary protective instruments, Extraordinary protective...
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Legal protective instruments on tax administation
Kolobov, Ivan ; Marková, Hana (advisor) ; Sejkora, Tomáš (referee)
Legal protective instruments on tax administration Abstract. The goal of this diploma thesis is to analyse individual legal protective instruments on tax administration as well as basic principles of tax administration, relevant case law of administrative courts and Constitutional court of Czech republic, while using deductive, analytic and comparative methods. During the time I was solving this diploma thesis I performed the analysis of protective instruments on tax administration as well as basic principles of tax administration, relevant case law of administrative courts and Constitutional court of Czech republic. The structure of this diploma thesis was chosen in order to reach the goal of this diploma thesis. The first chapter named 'Tax administration' includes the definition of the concept of tax administration, description of object of the tax administration and tax administrator, analysis of individual basic principles of tax administration and the relation of Czech Tax administrative code and Administrative code. The second chapter named 'The legal protective instruments on tax administration' contains the definition of the legal protective instruments, classification of the legal protective instruments into four different classes: Ordinary protective instruments, Extraordinary protective...
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Protection of Rights in Public Administration
Plisková, Hana ; Sládeček, Vladimír (advisor) ; Průcha, Petr (referee) ; Kopecký, Martin (referee)
1 Abstract The public administration itself is bound by applicable legal provisions. Therefore, in case of breach of individual rights stemming from the legal system of the Czech Republic, every person is guaranteed a strict legal procedure with corresponding legal mechanisms, which aim to remedy the status caused by unlawful action or inaction of the public administration. The object of this dissertation focuses, in particular, on analysis of individual means of protection of rights in public administration (i.e. the issue of the protection of public subjective rights) and their mutual relationships between them at level of legal regulation de lege lata. However, certain space had to be dedicated also to the procedures of public administration in matters related to private subjective rights as even the public administration decides on certain matters of private law. As regards the protection of private rights by public administration I mentioned the dualism of the review of decisions of public bodies and certain examples of public administration deciding on matters of private subjective rights. Further I stressed the issue of civil liability related to the conduct of public administration, i.e. liability for damages caused by unlawful decision and unlawful procedure. Pursuant to the act on liability for...
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Protection of Rights in Public Administration
Plisková, Hana ; Sládeček, Vladimír (advisor) ; Průcha, Petr (referee) ; Kopecký, Martin (referee)
1 Summary The public administration itself is bound by applicable laws rules. Therefore, in case of breach of individual rights stemming from the legal system of the Czech Republic, every person is guaranteed a strictly legal procedure with corresponding legal mechanisms, which aim to remedy of status cause by unlawfull action or inaction of the public administration. Moreover, if conditions laid down by European Convention on the Protection of Human Rights and Fundamental Freedoms are met, an individual has a right to apply to the European Court of Human Rights (Strasbourg) for a revision of a challenged act of public administration, which is considered to be as a final and conclusive from the point of view of national law. The object of this Thesis focuses, in particular, on analysis of individual means of protection of rights in public administration and their mutual relationships between them at level of legal regulation de lege ferenda. Also, it cannot be disregarded the assessment of effect of courts' decisions or doctrine, including stating own knowledge based on the practice particularly in the area of administrative law. The Thesis focuses on the issue of the protection of individual public rights. As a consequence, legal means designed to provide protection of law in objective sense (that is...
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