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Case-law for Missing VAT in Carousel Frauds
Procházka, Vojtěch ; ČR), (Odvolací finanční ředitelství (referee) ; Brychta, Karel (advisor)
The Master‘s thesis deals with the issue of missing VAT in carousel frauds in case-law of the Court of Justice of the European Union and the Supreme Administrative Court of the Czech Republic. Partial issues are identification of missing VAT and subjects in fraudulant supply chain whose right to deduct input VAT can be denied along with question of sanctional or reparational character of denial of right to deduct input VAT. The thesis contains recommended procedure for tax payers to minimize risks related to deduction of VAT.
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Case-law for Missing VAT in Carousel Frauds
Procházka, Vojtěch ; ČR), (Odvolací finanční ředitelství (referee) ; Brychta, Karel (advisor)
The Master‘s thesis deals with the issue of missing VAT in carousel frauds in case-law of the Court of Justice of the European Union and the Supreme Administrative Court of the Czech Republic. Partial issues are identification of missing VAT and subjects in fraudulant supply chain whose right to deduct input VAT can be denied along with question of sanctional or reparational character of denial of right to deduct input VAT. The thesis contains recommended procedure for tax payers to minimize risks related to deduction of VAT.
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The Role of the Grand Chambers of the Supreme Courts and of the Plenum of the Constitutional Court in Judicial Law-Making
Kadlec, Ondřej ; Kühn, Zdeněk (advisor) ; Šimíček, Vojtěch (referee) ; Wintr, Jan (referee) ; Tryzna, Jan (referee)
The Role of the Grand Chambers of the Supreme Courts and of the Plenum of the Constitutional Court in Judicial Law-Making Abstract Grand Chambers (GCs) are considered to be the most authoritative judicial bodies within multi-panel supreme courts. They are said to secure the unity, continuity, and quality of these courts' decision making. This thesis explores these claims in relation to GCs of three Czech highest courts - the Supreme Court, the Supreme Administrative Court, and the Constitutional Court. What is the role of the GCs in the decision-making of these Courts and how do the GCs fulfil their role? The thesis addresses these questions from both doctrinal and empirical angles. Doctrinally, it analyses with respect to all three courts the criteria for selecting GC cases, the character of GC decisions, and the status of GC precedents. Empirically, it explores how many and what type of cases the case-selection mechanism generates and how the GC's decisions influence the decision- making of other Court formations. On the basis of this analysis, the main argument of the thesis is that courts' use of GCs influences the way the multi-panel courts develop the law. The three key parameters of any GC that the thesis identifies are (i) the justification of its authority, (ii) the means of asserting its authority...
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Protection of personal rights and the name of an individual and protection of good reputation, trade name and privacy of legal entities in media including analysis of judgements
Rozmánková, Anna ; Křesťanová, Veronika (advisor) ; Holcová, Irena (referee)
Protection of personality rights of individuals and the protection of reputation, name and privacy of legal persons in media, including case law analysis Abstract The thesis deals with the issue of protection of personality rights of individuals as well as personal rights of legal persons in media. Current decision-making practice of the European Court of Human Rights and Czech courts shall be considered as integral to this thesis. The thesis analyses not only theoretical questions relating personality rights of individuals and personal rights of legal persons, but it also reflects practical repercussions on legal remedies. It focuses mainly on reasonable compensation, defamation as well as the right to reply and supplementary statement. With regard to theme's timeliness the thesis also reflects on legal framework of exemption from internet service provider's liability in so-called new media under the Act No. 480/2004 Sb., about Certain Services of Information Companies, as subsequently amended. The thesis is divided into seven chapters and thematically related subheadings, and its introduction and final part. The first chapter defines the essential terms relating personality rights, personal rights and media. The second chapter provides the overview of relevant sources of law. The third chapter defines...
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Court case-law regarding elections
Záleský, David ; Antoš, Marek (advisor) ; Kudrna, Jan (referee)
This theses deals with analysis of cases that were held mainly before the Constitutional Court and the Supreme Administrative Court of the Czech Republic with regard to the election process and political parties. It focuses mainly on the analysis of topics that are often criticised by small political parties as harmful to the free and fair election process. Specifically, these topics include election threshold, setting electoral districts, methods for allocating seats, subsidising political parties from the national budget, financial restrictions on candidacy, and access to media. The thesis briefly summarizes relevant theoretical premises, which is followed be presenting the bases of criticism of the specific institutes, and finally the courts' opinions are analysed as well. With each of the institute, the main goal of the theses is to show how the courts interpret them. Specifically, it focuses on finding a line between what courts still deem acceptable, and what is perceived by them as too damaging to the fair and free election process.
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Case-law of the Court of Justice of EU in the field of the environmental protection (in the area of access to environmental decision-making)
Müller, Jan ; Franková, Martina (advisor) ; Snopková, Tereza (referee)
: This thesis aims to analyze the case-law of the Court of Justice of the European Union in the field of legal protection of access to environmental decision making, with prejudice to the EIA process, consequently to ascertain the compliance of the legal order of the Czech Republic with the law of the European Union in the area of study and therefore assess the possibilities of the future developments in this matter. To do so, this thesis firstly describes the basic properties of access to environmental decision making and its legal basis both in the international law and the law of the European Union. Secondly, the pertinent statutes of the Czech Republic are analyzed in this regard on the basis of the Case C-368/09, Comission v. Czech Republic and then conclusion is reached that even after the amendment of Act No. 100/2001 Coll., on the ascertaining of effects on the environment, Czech Republic does not comply with the requirement to correctly transpose the European Union law. The analysis proceeds with next step to ascertain whether Czech Republic complies at least with the requirement to implement the European Union law accordingly. This goal is accomplished by analyzing the caselaw of the Court of Justice dealing with legal problems pertaining to the legal orders of Federal Republic of Germany...
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The economic analysis of law in case-law
Hubková, Pavlína ; Kühn, Zdeněk (advisor) ; Tryzna, Jan (referee)
OF THE DIPLOMA THESIS The Economic Analysis of Law in Case-Law Pavlína Hubková According Richard Posner, "economics is a powerful tool for analyzing a vast range of legal questions but most lawyers have difficulty connecting economic principles to concrete legal problems." This diploma thesis focuses on the clash between law and economics and on those difficulties lawyers may have when applying economic analysis of law. It tries to identify borders between two fields of study and problems or obstacles which are faced by judges. In concrete, the thesis deals with the economic analysis of law in the domain of competition law. The thesis is divided into a theoretical part and an empirical part. The theoretical part includes four chapters. The first chapter characterizes the economic analysis of law in general, it provides with a short history of this approach to law, opinions of its proponents as well as critics and a summary of utility of economics in law. The second chapter then refers specifically to the role of economic analysis in judicial decision-making. Competition law as an "explicitly economic field" is presented in the third chapter. The core of the thesis is to be found in the next chapter which focuses on the problems and obstacles which judges have to face and potentially overcome when...
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New approaches to legal reasoning as used in case-law
Peterka, Bohumil ; Kühn, Zdeněk (advisor) ; Wintr, Jan (referee)
New Approaches to Legal Reasoning as Used in Case-Law - Summary The phenomenon of legal interpretation and argumentation theory has become increasingly popular in the Czech Republic. The thesis first aims to summarize theories (or methodologies) of three Anglo-Saxon scholars, Neil MacCormick, Ronald Dworkin and William N. Eskridge. In the thesis, three respective theoretic chapters are dedicated to theories of legal interpretation as presented by each of them. After exploring philosophic backgrounds of the theories briefly, main focus was put on sets of different interpretation methods and interpretive arguments these scholars find most relevant. Subsequently, I tried to analyse the arguments and to examine role different legal arguments play in the process of interpretation as described in works of the three scholars. Each theory is eventually explicated on a convenient law case mentioned in one of its author's books. The second aim of the thesis is to apply the theories as summarised in the theoretical part on Czech law cases to find out whether the theories are successfully applicable considering differences of Czech (continental) legal system and common-law-based legal orders as well as whether such application might prove helpful to a Czech law interpret. For that reason several important Czech "hard"...
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