National Repository of Grey Literature 47 records found  1 - 10nextend  jump to record: Search took 0.01 seconds. 
Attributes of Tax Deductible Expenses (Costs) in the Case-law of the Czech Administrative Courts
Matrasová, Eva ; Kopřiva, Jan (referee) ; Brychta, Karel (advisor)
This bachelor thesis analyzes selected case law in the field of applied expenses (costs) incurred in achieving, securing and income, which are related to the management and administration of tangible assets. The thesis systematizes the identified case law conclusions and acquired knowledge in the theoretical part of the thesis and provides taxpayers with a tool for more effective assessment of expenses (costs) and their tax deductibility.
Case law of the CJEU and Czech courts on the use of works on the Internet
Chaloupecký, Daniel ; Císařová, Zuzana (advisor) ; Žikovská, Petra (referee)
Case law of the CJEU and Czech courts on the use of works on the Internet Abstract This thesis deals with the issue of the use of copyright works on the Internet and its aim is to compile an overview of the most relevant case law on the subject and to analyse it in appropriate sections. Systematically, it consists of three main chapters. The first is of an introductory, general nature and focuses on the interpretation of the basic concepts of copyright in general and the question of authorship. In the second chapter, the author focuses on the institutes and the European and Czech legislation in force on the use of copyright works, which is viewed through a rather general prism. Already here, however, the Internet aspect of the problem is gradually emphasized and, to increase the reader's comfort, references to previous or subsequent parts are made extensively throughout the work. The sometimes neglected institute of public licenses and open source software is also given prominence. The third, most extensive and central chapter of the thesis, discusses firstly the phenomenon of the World Wide Web and its perception from a legal point of view and continues by describing the most important specifics of the use of copyright works on the Internet. This is followed by a battery of specific uses of copyright works...
Protection of the personal rights in judical decisions of the European Court of Human Rights and the Constitutional Court
Rezler, Tomáš ; Křesťanová, Veronika (advisor) ; Holcová, Irena (referee)
Protection of the personal rights in judicial decisions of the European Court of Human Rights and the Constitutional Court This diploma thesis deals with selected aspects of protection of the personal rights taking into account the conclusions adopted by the jurisprudence. The concept of personality protection is very broad and therefore its comprehensive treatment within one diploma thesis would not be desirable or possible. Therefore, in the presented publication, the author leaves aside the protection of a person's physical integrity and focuses on selected values of moral integrity and the protection that the law provides for them. Particular attention is given to the rights to dignity, honor, privacy and the one's image. As the name suggests, the essential part of the work is the analysis of court decisions, in particular the relevant case law of the European Court of Human Rights and the Constitutional Court of the Czech Republic. The diploma thesis consists of seven parts, which are further divided into chapters. The first part introduces the reader to the topic, defines basic concepts and characterizes the nature of personality protection in the Czech Republic. The second part, on the one hand, deals with the nature of unauthorized interference with personality, and on the other hand,...
Conceptual characteristics of a copyright work in the light of case law
Filipová, Kateřina ; Holcová, Irena (advisor) ; Křesťanová, Veronika (referee)
Conceptual characteristics of a copyrighted work in the light of case law The diploma thesis deals with the analysis of the conceptual characteristics of a copyrighted work enshrined in Article 2 Section 1 of the Copyright Act (the so-called general clause) and it deals with the analysis of other associated provisions necessary for the correct identification of a copyrighted work. The general clause represents a key provision of copyright law and forms an imaginary gateway to the regime (rights and obligations) of the Copyright Act. The goal was to analyze individual conceptual characteristics and evaluate them in terms of abstractness and clarity. Given that the conceptual characteristics are vaguely defined in the law, they were described using the judicial interpretation of Czech courts and the Court of Justice of the European Union, as well as doctrinal interpretation. The acquired knowledge was applied to specific cases, problematic aspects of conceptual characteristics that occur in practice and that could be improved de lege ferenda were also determined. The analysis of conceptual characteristics in the light of case law (jurisprudence) shows that the courts and doctrine interpret the conceptual characteristics relatively consistently, however, the main inconsistency can be found in the...
Attributes of Tax Deductible Expenses (Costs) in the Case-law of the Czech Administrative Courts
Matrasová, Eva ; Kopřiva, Jan (referee) ; Brychta, Karel (advisor)
This bachelor thesis analyzes selected case law in the field of applied expenses (costs) incurred in achieving, securing and income, which are related to the management and administration of tangible assets. The thesis systematizes the identified case law conclusions and acquired knowledge in the theoretical part of the thesis and provides taxpayers with a tool for more effective assessment of expenses (costs) and their tax deductibility.
Infringement of intellectual property in the environment of computer networks
Jeřábek, Tomáš ; Žikovská, Petra (advisor) ; Dobřichovský, Tomáš (referee)
Title: Intellectual Property Rights Infringements in Computer Networks Environment The focal point of the presented thesis is a description of relevant legislation and case law and an analysis of various kinds of liability. The legislation has been described starting on the level of international treaties, including the TRIPS Agreement and the WIPO Internet Treaties, through European directives and finally closing with the Czech national law, the Copyright Act in particular and other selected norms of both civil and criminal law. The thesis deals with foreign regulations in France and the United States known for their consistency in copyright protection. The Czech Supreme Public Prosecutor Office guidance note has been discussed shortly followed by an analysis of civil, administrative and criminal liability. Case law spans the decisions from the Czech Constitutional Court, Supreme Court and Supreme Administrative Court, then the European Court of Justice judgement in the Scarlett case and a several foreign decisions, especially Dutch judgements in matters of the professional association BREIN and the American Betamax case.
Controversial issues of self-defence in Czech case law
Houzar, Petr ; Vokoun, Rudolf (advisor) ; Bohuslav, Lukáš (referee)
The focus of the thesis is set on the controversial issues connected with a legal institute of Czech criminal law called "self-defence", and how these controversial issues were dealt with within judicial practice. The first chapter serves as an introduction to the whole topic. The second chapter describes the concept of self-defence, as well as its prerequisites. The self- defence was classed into the system of criminal law. The goal of the third chapter is to define preconditions which are necessary in connection with application of the self-defence institute. The main parts of this chapter describe firstly attacking, first of all and secondly defence. Subsections of this chapter analyse the term of attacking itself, the attacker and his characteristics, the term of harmfulness of such attacks towards society. As for the second part of the third chapter it focuses on the defence itself, its proportionality etc. The fourth chapter is about the role of judicial practice within the context of Czech legal system. This chapter serves as a relevant contribution to the main part of the thesis, which is chapter five. Chapter five introduces specific cases, especially those which were at some point controversial. The specific case is briefly described and the controversial issue is named and further...
Case Law of the Constitutional Court Relating to Taxation
Křivánek, Michal ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
The thesis deals with the decision-making practices of the Czech Constitutional Court in matters of taxation. The first chapter serves as an introduction to the topic of taxes and their different types, pays attention to the distinction between taxes, fees and other similar payments, and outlines the constitutional foundations on which taxes in broader sense may be imposed. The following section discusses the role of the Constitutional Court, mentions the types of court proceedings related to the field of taxation, and distinguishes between the court review of questions with constitutional law relevance, which the Constitutional Court examines, and of matters of ordinary law without such relevance, which are left to the general courts. The importance of the decision-making agenda of the Constitutional Court and the binding nature of its decisions for different groups of subjects and in different type situations is outlined. The third section then proceeds to analyze the important constitutional principles that are common for the field of tax law, namely the prohibition of genuine ex post facto legislation, and conversely the general permissibility of perceived retroaction, the principle of imposing taxes solely on the basis of law, and the use of the in dubio mitius principle, which is a...
Disputes in trade marks: constants and specificity in judicial
Kučera, Vít ; Horáček, Vít (advisor) ; Horáček, Tomáš (referee)
DISPUTES IN TRADEMARKS - CONSTANTS AND SPECIFICITY IN JUDICIAL Presented diploma work on above mentioned theme is focused on judicial activity of authoritative bodies or courts, which are or were authorized to give judgements in area of trademarks. First part of the work is naturally an introduction, which contains only general information about chosen topic and trademarks. After that brief history presentation of trademarks area follows. Then is the reader familiarized with actual regulations in force. This part is divided into two subchapters - the first one is focused on substantive law, the second on procedural law. In the second part is also closer explained why was chosen this topic of the diploma work, which is related to variety and diversity of case law in this matter. At the same time author presents authoritative bodies or courts, which give decisions in the area of questions - trademarks (brands). Due regards are taken relative to membership of Czech Republic in the European Union, and therefore to its regulations as well. Main chapter of presented diploma work is chapter three. In this chapter comes closer and detailed explanation of three, for the area of trademarks due to opinion of author fundamental, questions - likelihood of confusion, distinctive capability and trademark usage. In...
Contentious issues of the failure to provide aid as reflected in case law of Czech courts
Schöberová, Sandra ; Vokoun, Rudolf (advisor) ; Herczeg, Jiří (referee)
This work deals with failure to provide assistance. This is a very complex and extensive topic related to everyday life each of us. Often there are issues regarding the interpretation of certain concepts. Addressing these questions provides case law. The most contentious issues occur in relation to the areas of health . Failure to provide assistance is not just a matter of law , but relates to many other social sciences and disciplines . Although the failure to provide assistance in this work mainly deal with in terms of criminal law, I outlined a lot of problems incorrectly . Typically it is the ignorance of first aid and, unfortunately, more often by human indifference. Therefore, I consider that the solution to the problem lies more in each of us than in the hands of lawmakers.

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