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The Work of the International Law Commission in 2013
Šturma, Pavel
The topics on the Agenda of the ILC in 2013: Subsequent agreements and subsequent practice in relation to the interpretation of treaties, Immunity of State officials from foreign criminal jurisdiction, Protection of persons in the event of disasters, Customary International Law, Provisional application of treaties, and, on a preliminary basis, Protection of the environment in relation to armed conflict.
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Reversed discrimination in the Community contexts
Macháčková, Gabriela ; Zemánek, Jiří (advisor) ; Král, Richard (referee)
Reverse Discrimination in the Community Law Context Gabriela Machačkova The final thesis discusses the issue of reverse discrimination, which arises when nationals/products of a Member State are disadvantaged because they are subject to a national regulatory measure, while foreign (EU) nationals/products are protected from that national measure by virtue of European Community (EC) law. It examines the question of scope of EC Law, specifically focusing on the extent to which nationals of a Member State who have never exercised their Community rights can claim their rights by applying the Treaty establishing the European Community. It addresses the question of extension of the scope of EC law to cover purely internal situations in which no inter-State element is present, and to which the fundamental freedoms (free movement of goods, services, persons and capital) do not apply. First, it reviews the development of European Court of Justice case-law on reverse discrimination and situations which can be regarded as purely internal. The time frame discussed in the thesis ranges from the late 1970s until the present. Reverse discrimination and purely internal situations are analysed in terms of the examples of the Court's jurisprudence. Secondly, as Union Citizenship has been introduced by the Maastricht Treaty,...
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Recognition and Enforcement of Foreign Judgements in the European Union : (International Civil Procedure Law in the European Union - Selected Issues)
Čáslavská, Eliška ; Pauknerová, Monika (advisor) ; Brodec, Jan (referee)
This thesis deals with the topic " Recognition and enforcement of foreign judgements in the European Union (International civil procedure law in the European Union - selected issues). Aim of my thesis is to provide systematic overview of legal rules directly applicable on recognition and enforcement of foreign judgements. The text is divided into eight main chapters, introduction and conclusion. The introduction of the thesis describes purpose of the text that is to compare particular regulations governing these questions and also defines basic terminology important for this topic. Following chapters focus on relevant regulations and have uniform structure. Opening of each chapter explains elementary characteristics of applicable regulation, reception of this regulation and its main goal. Next subchapters contain demarcation of the material competence of regulation, after that follows procedure of recognition and enforcement of foreign judgements. The chapter ends with relations to other instruments. Chapter Two concentrates on the recognition and enforcement of foreign judgements pursuant to Brussels I Regulation (Council Regulation (EC) No 44/2001 on jurisdiction and the recognition and enforcement of judgments in civil and commercial matters) which is the first legal instrument in this area and...
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Double Tax Treaties
Procházková, Andrea ; Černohlávková, Eva (advisor) ; Marková, Michaela (referee)
The thesis deals with issue of international double taxation with respect to taxes on income and capital. The aim of the thesis is to provide a comprehensive overview of the issue of concluding international double tax treaties and to verify, whether the differences in their provisions can be significant enough to affect activities of internationally active entities. The body of the thesis is divided into three chapters. The first chapter explains what double taxation is, how it occurs and the possible ways of its elimination. It also deals with related tax evasion. The second chapter is devoted to bilateral and multilateral tax treates. The emphasis is on OECD and UN model conventions and related issues of exchange of information, non-discrimination and dispute resolution. The third chapter focuses on the approach of the Czech republic to enter into tax treaties. Its main part is devoted to a comparison of tax treaties which the Czech republic has concluded with the United States of America, Slovakia and Germany.
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Design of consumer competition for the company D.P.K
Knápková, Erika ; Vávra, Oldřich (advisor) ; Skokanová, Dagmar (referee)
This paper deals with specific consumer competition. The first part is devoted to defining consumer competitions in the integrated marketing communication, legislative arrangements and tax liability of the organizer. The second part outlines competition itself. Source data are internal materials and my business survey. Based on these data is selected date and place of competition and price attractive to customers. There are also determined complete contest rules. Greater attention is attached to the communications campaign, which focuses primarily on advertising on the Internet. We also can not forget the use of POS materials. The conclusion is the complete list of costs necessary to organize the campaign and evaluation of potential benefits of competition.
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An accounting representation of foreign currency operations in the tourist industry area
Křivánková, Jana ; Procházka, David (advisor) ; Roubíčková, Jaroslava (referee)
The main goal of this bachelors thesis is to represent foreign currency operations and rate differences according to the Czech legislation in contrast with International Financial Reporting Standards IFRS/IAS while directing at the tourist industry area. The first part of this work covers the introduction into the tourist industry area and its history in the Czech Republic including factual information. The introducing part is followed by theoretical definition of the Czech legislation in comparison with International Financial Reporting Standards IFRS/IAS, both focusing on foreign currency. Several particular examples are represented subsequently in each chapter. The conclusion of this thesis is dedicated to the comparison between both aforementioned systems and different possible consequences in final accounts.
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