National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Time and its reflection in law
Kučerová, Barbora ; Hendrychová, Michaela (advisor) ; Šustek, Petr (referee)
Time and its reflection in law Aim of this Master's degree thesis is to explain time as a quantity which influence human's life more than any other and that is one of the most relevant legal events which cause certain consequences in law. The aim of this work is to capture time as a quantity that influences human life more than any other, and that is one of the most legally relevant facts with which the law attaches certain legal consequences. The thesis is divided into nine chapters; the first four are devoted to philosophical and historical introduction to the concept of "time", while the remaining five are focused on the influence of time in the context of the current Civil Code. The first chapter follows the perception of time from the beginning of mankind, deriving primarily from the work of a major Romanian historian and philosopher of the last century - Mircea Eliade. The second chapter is dedicated to time as divisible quantity and describes the different ways to divide time through the day on a longer term units - years. The third chapter discusses the concept of time in ancient Rome from the perspective of the great scholars of his time - Isidore of Seville and Ambrosia Theodosius Macrobius. It describes not only the Roman division of time, but also the development of the Roman calendar...
Time limits in tax administration
Alexa, Karel ; Marková, Hana (advisor) ; Novotný, Petr (referee) ; Karfík, Zdeněk (referee)
Time limits in tax administration Time limits have an irreplaceable role in law. They are of a crucial importance especially in situations where a certain act (exercise of a right or a fulfillment of obligation) is limited by time so that after a certain time expiration it is possible to state that such an act was not performed and thus to draw legal consequences hereof. The main purpose of a time limit is the demarcation of the state of uncertainty as to whether the act will be performed or not and thus to determine either the legal consequence of the performance of the act or the consequences of the default of time. It is clear that the tax proceedings legislation also needs its time limits. Quite frequently it is necessary to set a certain time period for the performance of an act. This time period is set by a time limit. Otherwise it would be only possible to state that an act has already been performed or not yet been performed. It would however not be possible to state that the act was supposed to be performed, i.e. if a person who could have acted or was supposed to act, in fact did not act, the whole process of administration of taxes would come to a deadlock. The aim of this thesis is, firstly, to generally analyze the concept of time limits. The legal sciences deal with the general...

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