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Utilization of Tax Losses in CJEU Case Law
Hálová, Lenka ; Bělušová, Kristýna (referee) ; Brychta, Karel (advisor)
The bachelor's thesis deals with the admissibility of the tax loss in the context of the basic freedoms of the EU between the parent, subsidiary and grandchild companies. In the theoretical part, the basic terms are defined, which are necessary for the solved problem. In the analytical part, freedom of establishment is defined in more detail and selected judgments of the Court of Justice of the European Union are analyzed here. The proposal part contains a proposal for a methodical procedure for assessing the admissibility of losses for the parent company that were incurred by its subsidiaries or second-tier subsidiary companies.
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Relocation of the Registered Office of a Company with a Focus on the Relocation of the Head Office of a European Company
Maršíčková, Linda ; Brodec, Jan (advisor) ; Dobiáš, Petr (referee)
Main purpose of this thesis is an assessment of the possibility of companies to transfer their seat from several points of view. It is distinguished between situations of companies with regard to the relocation of head office contrary to the relocation of registered office. At first, the migration issue is analyzed in general, then from the perspective of EU law. Due to insufficiently resolved scope of the freedom of establishment, especially with respect to the transfer of registered office, the thesis focuses on the European Company. For the time being, it can be considered as the most advanced result of the common effort of EU member states to achieve a supranational company form. It was not a random choice to dedicate part of this thesis to the European Company since the possibility to move its registered office freely across the EU is one of the main attributes granted to the European Company form. The analysis of relocation process, including consideration of potential difficulties results in comparison with actual opportunities of "national"companies in this respect. With regard to the structure of thesis it is divided into four parts and a separate conlusion. First part deals with the matter of the EU common market, with an emphasis on each of four freedoms. Especially the primary and...
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Right of establishment in international private law
Štaňko, Andrej ; Pauknerová, Monika (advisor) ; Brodec, Jan (referee)
Right of establishment in International Private Law Private companies act in the international context more intensively than any time before. There are many ways how to act on the international market. One solution is to establish a branch or a representation office instead of establishing a brand new company. The right to act in the international context using branch companies and transfer of seat is known as the freedom of establishment. The thesis covers main issues concerning the freedom of establishment and also discusses the case law issued by the Court of Justice of the European Union. The comparative view of the seat and incorporation principles is used in the thesis. With a greater detail to the Czech law, the issue of the foreign companies' recognition is discussed. The Czech law recognizes foreign companies even in the form in which it is no longer possible to establish new company in the Czech Republic. In this regard basic elements of the bare trust are discussed. The case law of the the Court of Justice of the European Communities opened Europe's corporate space and allowed the competition between the national jurisdictions to begin. Author compares situation arised on the European market with the situation in the US. As an evidence of the distinction between different US states'...
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Companies in Private International Law with a Special Focus on the Relocation of the Seat of a Company within the European Union
Čuboňová, Jitka ; Pauknerová, Monika (advisor) ; Brodec, Jan (referee)
The purpose of my thesis is to analyse the current legal situation, both from the Czech and European legislation point of view, concerning the transfer of the seat of a company within the area of the European Union. As evident from the title, the paper focuses on the topic from the European perspective primarily and the issue of the relocation of the seat from, or into, a non-member state is not dealt with in details. The thesis consists of four chapters. The first one introduces a necessary terminology connected with the relocation of the company's seat. Firstly the terms "personal status" on the one hand and "nationality" of the company on the other hand are compared. Then the incorporation theory and the real seat theory are briefly outlined, as well as the conflict that may arise between these doctrines. The second chapter relates to the relevant Czech legislation in this matter which is currently in force. The chapter is divided into three subchapters. The first one concerns the analysis of the important topic related paragraphs of the International Private Substantive and Procedural Law Act, the second one aims at interpreting the substantial provisions of the Commercial Code, finally the Conversion of the Companies and Cooperatives Act is reviewed with the special focus on the recent...
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Relocating registered office of a business corporation within the European Union
Jirková, Pavla ; Kunertová, Tereza (advisor) ; Svobodová, Magdaléna (referee)
The idea of internal market is one of the basic concepts of the European integration. The internal market of the European Union is a single market in which the free movement of goods, services, capital and persons is ensured. This thesis focuses on the free movements of legal persons in the European Union, namely freedom of establishment and the possibility of cross-border transfer of a company's registered office. This business focused freedom is regulated mainly by primary law in Articles 49 a 54 TFEU and its main objective is to enable the exercise of economic activities even in the territory of other Member States. The aim of this thesis is to investigate the regulation and development of case law regarding freedom of establishment of companies and give their comprehensive analysis. Furthermore, the thesis points out the fact that the choice of company's seat and its change is often associated with advantageous conditions laid down by national legislation. Companies often choose countries which have minimum requirements for their establishment and existence. States are aware of this behavior. Consequently, some of them reduce their legal standards and try to attract companies into their territory. This may cause the battle of jurisdictions. The thesis consists of the initial and final part and...
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Investment Policy of the European Union - protection of foreign direct investment
Štamberk, David ; Šmejkal, Václav (referee)
Investment Policy of the European Union - protection of foreign direct investment Abstract One of the changes brought about by the Lisbon Treaty is the explicit inclusion of foreign direct investment and its protection in the common commercial policy of the European Union. This is one of the areas of exclusive competence of the EU. The European Union has subsequently stated negotiating bilateral agreements governing, inter alia, investment issues. However, it has not been spared from controversy and negative publicity that has been accompanying especially the TTIP and the CETA. This work aims to analyse the investment policy of the EU and mutual interaction of its institutions with the Member States and third parties. After general introduction to the topic of international investment law and EU law (chapters II. and III.), it is devoted to the issue of protection of foreign investment in the internal market. Its regime is then compared with the BIT regime (chapter IV.). Attention is then focussed towards the EU's external relations in the field of investment protection. Its competence is subjected to further analysis (chapter V.) and current results of efforts of the Commission and the EU as such are also discussed (chapter VI.). It is so in the light of possible impacts of foreign investment in terms of...
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Investment Policy of the European Union - protection of foreign direct investment
Štamberk, David ; Šmejkal, Václav (referee)
Investment Policy of the European Union - protection of foreign direct investment Abstract One of the changes brought about by the Lisbon Treaty is the explicit inclusion of foreign direct investment and its protection in the common commercial policy of the European Union. This is one of the areas of exclusive competence of the EU. The European Union has subsequently stated negotiating bilateral agreements governing, inter alia, investment issues. However, it has not been spared from controversy and negative publicity that has been accompanying especially the TTIP and the CETA. This work aims to analyse the investment policy of the EU and mutual interaction of its institutions with the Member States and third parties. After general introduction to the topic of international investment law and EU law (chapters II. and III.), it is devoted to the issue of protection of foreign investment in the internal market. Its regime is then compared with the BIT regime (chapter IV.). Attention is then focussed towards the EU's external relations in the field of investment protection. Its competence is subjected to further analysis (chapter V.) and current results of efforts of the Commission and the EU as such are also discussed (chapter VI.). It is so in the light of possible impacts of foreign investment in terms of...
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Recognition of the professional qualification as a tooll for pursuing of the profession in the EU member states
Tesař Rašková, Zuzana ; Štangová, Věra (advisor) ; Brádlerová, Libuše (referee)
The main objective of this work is to analyse the system of recognition of professional qualifications within the EU as a tool to access and pursue a certain profession. It is an important condition for the realization of one of the fundamental EU freedoms, which is free movement of labour. Regardless of the adoption of the Professional Qualifications Directive in 2005, the area of recognition of professional qualifications has quite a long history in the EU. From a legal point of view this legislation is important because it provides the functionality of the free movement of labour. Mobility of qualified professionals in the European Union is still at a relatively low level. To some extent, these skills shortages could be filled by people with professional qualifications obtained outside the EU, who however currently face major problems in having their qualifications recognized. To take full advantage of the freedom of movement, their qualifications must be easily recognized in other Member States. It is therefore essential that the Professional Qualifications Directive sets out clear and simple rules for the recognition of professional qualifications. Millions of professionals in Europe benefit from these rules nowadays. It is estimated that the system of automatic recognition on the basis of...
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Investment Policy of the European Union - protection of foreign direct investment
Štamberk, David ; Tomášek, Michal (advisor) ; Balaš, Vladimír (referee) ; Křepelka, Filip (referee)
Investment Policy of the European Union - protection of foreign direct investment Abstract One of the changes brought about by the Lisbon Treaty is the explicit inclusion of foreign direct investment and its protection in the common commercial policy of the European Union. This is one of the areas of exclusive competence of the EU. The European Union has subsequently stated negotiating bilateral agreements governing, inter alia, investment issues. However, it has not been spared from controversy and negative publicity that has been accompanying especially the TTIP and the CETA. This work aims to analyse the investment policy of the EU and mutual interaction of its institutions with the Member States and third parties. After general introduction to the topic of international investment law and EU law (chapters II. and III.), it is devoted to the issue of protection of foreign investment in the internal market. Its regime is then compared with the BIT regime (chapter IV.). Attention is then focussed towards the EU's external relations in the field of investment protection. Its competence is subjected to further analysis (chapter V.) and current results of efforts of the Commission and the EU as such are also discussed (chapter VI.). It is so in the light of possible impacts of foreign investment in terms of...
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Relocating registered office of a business corporation within the European Union
Jirková, Pavla ; Kunertová, Tereza (advisor) ; Svobodová, Magdaléna (referee)
The idea of internal market is one of the basic concepts of the European integration. The internal market of the European Union is a single market in which the free movement of goods, services, capital and persons is ensured. This thesis focuses on the free movements of legal persons in the European Union, namely freedom of establishment and the possibility of cross-border transfer of a company's registered office. This business focused freedom is regulated mainly by primary law in Articles 49 a 54 TFEU and its main objective is to enable the exercise of economic activities even in the territory of other Member States. The aim of this thesis is to investigate the regulation and development of case law regarding freedom of establishment of companies and give their comprehensive analysis. Furthermore, the thesis points out the fact that the choice of company's seat and its change is often associated with advantageous conditions laid down by national legislation. Companies often choose countries which have minimum requirements for their establishment and existence. States are aware of this behavior. Consequently, some of them reduce their legal standards and try to attract companies into their territory. This may cause the battle of jurisdictions. The thesis consists of the initial and final part and...
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