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Comparation of Personal Income Tax in Czech Republic and Finland
Rulíšková, Pavla ; Beranová,, Michaela (referee) ; Brychta, Karel (advisor)
This diploma thesis is focused on taxation of personal income of dependent activity in the Czech republic and Finland. First, the basic context of primary freedoms in European union are defined. Then the relevant legislation concerning taxation of chosen income category in the Czech republic and Finland are described. Using these informations we calculate and compare the tax burden of several model taxpayers in these two countries.
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Limits of restrictions on fundamental rights and freedoms in connection with vaccination against COVID-19
Studničková, Alena ; Grinc, Jan (referee)
Limits of restrictions on fundamental rights and freedoms in connection with vaccination against covid-19 The thesis deals with the limits of restrictions on fundamental rights and freedoms in connection with vaccination against the covid-19 disease. Its goal is, firstly, to assess the compliance of the introduction of mandatory vaccination against covid-19 in the Czech Republic with the constitutional order, or to define the conditions that the legislation would have to meet in order to be considered constitutionally compliant, and secondly, to evaluate the legality of extraordinary measures issued for the purpose to get rid of the covid-19 epidemic. The text contains an outline of the legal regulation of compulsory vaccination in the Czech Republic, supplemented by an analysis of the relevant jurisprudence of the Constitutional Court, which is followed by a description of the regulation of the introduction of compulsory vaccination against the covid-19 disease in December 2022 and an evaluation of its constitutionality at the time of publication and at the time of completion of the work from the author's point of view. The next part is devoted to extraordinary measures related to vaccination against the covid-19 disease in the field of labour relations, education and services, where the emphasis...
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Limits of restrictions on fundamental rights and freedoms in connection with vaccination against covid-19
Studničková, Alena ; Wintr, Jan (advisor) ; Kindlová, Miluše (referee)
Limits of restrictions on fundamental rights and freedoms in connection with vaccination against covid-19 The thesis deals with the limits of restrictions on fundamental rights and freedoms in connection with vaccination against the covid-19 disease. Its goal is, firstly, to assess the compliance of the introduction of mandatory vaccination against covid-19 in the Czech Republic with the constitutional order, or to define the conditions that the legislation would have to meet in order to be considered constitutionally compliant, and secondly, to evaluate the legality of extraordinary measures issued for the purpose to get rid of the covid-19 epidemic. The text contains an outline of the legal regulation of compulsory vaccination in the Czech Republic, supplemented by an analysis of the relevant jurisprudence of the Constitutional Court, which is followed by a description of the regulation of the introduction of compulsory vaccination against the covid-19 disease in December 2022 and an evaluation of its constitutionality at the time of publication and at the time of completion of the work from the author's point of view. The next part is devoted to extraordinary measures related to vaccination against the covid-19 disease in the field of labour relations, education and services, where the emphasis...
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Possibilities of Response to Contagious Diseases in EU law: critical assessment and recommendations in the light of the COVID-19 pandemics
Malíř, Jan ; Svobodová, M. ; Křepelka, F. ; Mádr, P. ; Peterka, B.
The present report, the principal output of the TAČR project No TL04000052, critically analyses the possibilities for an EU response to contagious diseases, as they stem from existing EU law and, also, from the new legislative drafts, in particular those related to the European Health Union project. On the grounds of this analysis, further steps are recommended that would be appropriate in the light of the experience of the Covid-19 pandemic, in particular in the area of the division of competences between the EU and the Member States, in the area of early warning and response, in the area of building strategic autonomy, in the area of movement of people at the EU's internal and external borders and in the area of movement of goods.
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Concept of free movement of persons and workers in the EU and their correlation
Šafránková, Kristýna ; Kunertová, Tereza (advisor) ; Scheu, Harald Christian (referee)
Free movement of persons and workers in the EU and their correlation Abstract This thesis is focused on one of the fundamental freedoms of the internal market. This is the free movement of persons and workers, which define the fundamental right of every citizen of the European Union. The thesis focuses on the free movement of persons and workers from the point of view of theory and practice, with emphasis on the case law of the Court of Justice of the European Union. The subject of the thesis is to map the issue of free movement of persons and workers from the evolution of this freedom, the introduction of citizenship of the EU and the consolidating Directive 2004/38, the definition of worker, to the current situation in the light of covid-19 crisis, that had a huge impact on the freedom of movement. The aim of the thesis is to look at the free movement of persons and workers from the point of view of their correlation and compare their rights. The thesis is divided into 4 chapters, where the first chapter is focused on the historical development of freedom of movement of persons and includes a subchapter dealing with citizenship of the EU. This chapter also regulates the right of residence of EU citizens. The second chapter deals with the definition of a worker, including the view of this term in the light...
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Status of a family of EU citizens as derivative beneficiaries of the right to free movement of persons within the EU
Jirsa, Tomáš ; Tomášek, Michal (advisor) ; Forejtová, Monika (referee) ; Svobodová, Magdaléna (referee)
Status of a family of EU citizens as derivative beneficiaries of the right to free movement of persons within the EU This thesis analyses the legal status of an EU citizen and his family members which are derivative beneficiaries of the right of free movement within the EU. For the purposes of analysis, comparison and understanding of the real benefits of European citizenship, the focus of my thesis is on the family members, whether they may be other EU citizens or third country nationals. The thesis also aims to highlight certain rights and general principles in the case law of the CJEU which have taken shape in the case law of the CJEU on the right of the EU citizens to move and reside freely in other Member States as well as in their home Member state. These include in particular the right to respect for private and family life, the principle of the best interests of the child, the principle of proportionality, the principle of non-discrimination and the doctrine of the genuine enjoyment of the substance of the rights attaching to the status of European Union citizen. The first chapter of my thesis serves to introduce the institution of European citizenship, its origins, its development, recalling the key case law that has shaped it, its future development considerations on its reform and...
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The status of migrants in the social sphere
Zábojová, Kristýna ; Zemánek, Jiří (advisor) ; Scheu, Harald Christian (referee)
English summary The status of migrants in the social sphere The aim of the work is to identify and describe the position of two groups of European citizens, a worker and a student, migrating over Europe and exercising their rights. On one hand, there is still some discrimination against the EU citizens, and on the other hand, there is some criticism of the ECJ for its excessive benevolence in decision making. The social area stated in the name of the work is intended not only as the area of social security and labour law, but also as the area of access to education and meeting of the cultural needs of people. The thesis is divided into two parts, general and special. Two introductory chapters comprising the general part of the work are devoted to defining of the terms free movement of persons and the European social rights, and their historical development across the primary legislation. The author notices also the historical circumstances and reasons why the developments lead this way. The relevant present legal regulations in the secondary law are analysed in detail and a possible vision for the future of the EU is introduced. A special section consisting of the third and fourth chapter aims at demonstrating of the true position of the migrants via the selected judicial decisions the ECJ. There is an...
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Right of entry and residence on the territory of member states of the European Union
Vláčil, Jiří ; Král, Richard (advisor) ; Pítrová, Lenka (referee) ; Svobodová, Magdaléna (referee)
This thesis deals with analysis of EU rules on entry and residence on the territory of Member States. These rules are described from the perspective of different groups of people, EU citizens, citizens of EFTA Member States, family members or citizens of Turkey, and also from the perspective of Member States participating in the Schengen Border Area and Member States outside this Area. The core of this thesis consist is the analysis of four key EU rules in this field, namely the Border Code (Regulation 562/2002), the Visa Code (Regulation 810/2009), the 539/2001 Regulation and the 2004/38 Directive, as well as relevant case law of the Court of Justice, that influences the interpretation of the rules in hand significantly. The rules are also assessed from the point of view of principles of legal certainty and legitimacy.
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Separatist tendencies in individual EU Member States and the potential impact on the free movement of persons in the EU
Hřivna, Vít ; Kunertová, Tereza (advisor) ; Pítrová, Lenka (referee)
Separatist tendencies in individual EU Member States and the potential impact on the free movement of persons in the EU This thesis deals with the separatist tendencies within the Member States of the European Union. It is therefore a case when a certain region within a Member State decides to secede from it. This needs to be distinguished from a situation when a whole Member State decides to withdraw from the Union. The aim of this thesis is to analyze the various possible scenarios in the case where there is a separation of that region from the Member State. It deals with it in the context of the regions potential continuity within the Union and furthermore it examines the differences between the two most important cases of possible internal secession in the EU of today: Catalonia and Scotland. The thesis evaluates the most probable scenarios in both cases and the consequent impact of such subjective secession of the regions on citizens and their rights in the EU context, in particular the free movement of persons. The first chapter deals with the definition of separatism and general characteristics of the practical behavior of the regions and the state they secede from in the context of the EU. It looks especially at the relationship between the originar country and the separatist region and...
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