|
|
Methodology for Setting a Transfer Price between Associated Enterprises
Trögnerová, Martina ; Pecinová, Jana (referee) ; Brychta, Karel (advisor)
Master thesis deals with the issue of international taxation of transfer prices between related parties. Diploma thesis defines the basic theoretical concepts of transfer pricing with a focus on international and domestic law. The analytical part of the thesis is devoted to the analysis of the case law, the subject of which is transfer pricing. The practical part is based on acquired knowledge to elaborate a methodological tool to transfer pricing. The present findings are applied to a model example.
|
|
|
Interference with bodily integrity
Kostková, Tereza ; Dvořák, Jan (advisor) ; Janoušková, Anežka (referee)
1 Interference with bodily integrity Abstract This master's thesis deals with the interference with bodily integrity of a person, focusing mainly on interference with bodily integrity in the provision of health services. The main aim of this thesis is to theoretically analyse the issue of interference with bodily integrity in the light of current Czech legislation and relevant conclusions of judicial practice of Czech and European courts. The sub-objective is then to explain the basic theoretical concepts, introduce sources of law in the field of interference with integrity and to provide a possible de lege ferenda solution to the practical problem of the defendant health care provider's burden of proof. The thesis is divided into six parts. The first part deals with human integrity and its protection in general. Specifically, it deals with the general aspects and general principles of the protection of the right to integrity. The second part identifies the basic theoretical concepts that will be used extensively in the context of the whole thesis, namely the notion of interference with integrity, the notion of the patient, the physician, and their relationship with each other. The third part introduces international, European and the Czech sources of legal regulation in the field of interference with...
|
|
|
Duty to assert and duty to prove in civil procedure
Krechlerová, Karolína ; Sedláček, Miroslav (advisor) ; Frintová, Dita (referee)
Duty to assert and duty to prove in civil proceedings Abstract The rigorous thesis deals with the duty to assert and the duty to prove in civil court proceedings with a focus on the burden of proof, its division and transfer between the participants in the proceedings. The work focuses mainly on litigation. The issue of the rules of division of the burden of proof is still relevant, because for the success of a party to the dispute it is absolutely essential to fulfill the duty to assert and the duty to prove and subsequently bear the burden of assertion and the burden of proof. The aim of the thesis is to analyze in detail the procedural obligations and burdens that are carried by the participants in civil proceedings. The focus of the work is the question of the division of the burden of proof between the parties to the proceedings and its transfer between the parties to the dispute. The rigorous work is divided into an introduction, seven chapters and a conclusion. The introductory chapter describes general interpretations of evidence and the principles of civil procedure. The second chapter is devoted to the history of court proceedings and the development of the functioning of justice in the Czech Republic to state the context of the current concept of procedural obligations of the parties to court...
|
|
|
Burden of proof
Sudek, Matouš ; Macková, Alena (advisor) ; Pohl, Tomáš (referee)
Thesis title: Burden of proof The subject of the diploma thesis is the institute of the burden of proof, with emphasis on the manifestations of individual constitutive components of the burden of proof, especially in civil contentious declaratory proceedings. Attention is also paid to the concept of non liquet. The author deals with the comparison of the basic principles governing the contentious and non-contentious declaratory proceedings and the concepts, or institutes, inherently linked to the burden of proof. The third part of the thesis focuses on the institute of the burden of proof in other selected types of civil proceedings, as well as on the comparison of the institute of the objective burden of proof with the principle of in dubio pro reo governing criminal proceedings. The fourth chapter deals with the different forms in which the rules of the burden of proof are found in the Czech legal system - the basic rule of the burden of proof, which is not explicitly regulated in the Czech legal system, explicit statutory rules of the burden of proof, statutory rebuttable presumptions, as well as judicial development of the rules of the burden of proof. In relation to the last mentioned form, the thesis moves to the issue of the so- called reversal of the burden of proof. The possibility for the...
|
|
|
Burden of proof in civil procedure
Loutchan, Petr ; Macková, Alena (advisor) ; Pohl, Tomáš (referee)
Thesis title: Burden of proof in civil procedure This paper deals with burden of proof. The aim of this thesis is to provide a broader framework for this burden, since it is absolutely crucial in order to form a proper understanding of this topic. The first chapter mentions principles that are common to all legal procedures and those that are applicable only within civil procedure. These general procedural principles need to be interpreted in accordance with the European Convention on Human Rights, which is binding upon Czech law. They also serve as a tool for a deeper integration of European law. The principles that are only applicable within civil procedure are usually presented in pairs consisting of principles of opposite meaning and are never really used in their pure form. The second chapter deals with basic rules of Evidence. It mentions the definition of Evidence, it makes a clear distinction between logical methods of proving and procedural ones, followed by definition of the purpose of Evidence. It also mentions topics that do not need to be proven, since there is some type of presumption governing these issues or they are somehow known to the court. This chapter emphasizes tools that simplify the process of proving. It also defines basic terms of Evidence. It does not try to be a complex...
|
|
|
Evidence in civil proceedings (selected problems)
Zezulka, Ondřej ; Winterová, Alena (advisor) ; Smolík, Petr (referee)
The object of this master's degree thesis is to present a view of the evidence in civil proceedings. The document concerns the process of evidencing from both theoretical and practical point of view as it provides factual and material information which is crucial for the meritory decision of a court. The thesis is divided into three main chapters. There is also an introductory part situated in the very beginning of the paper which concerns the main reasons why the author chose this particular topic and describes overall importance for society. Furthermore, the thesis is ammended by a conclusion at the end of the paper. It comprises a subjective evaluation of the current legal basis and proposes possibilities of improvement of the Czech Civil Procedure Code. The first chapter focuses on the general description of the process of evidencing. It provides a legal definition of the concept of evidencing in connection with an explanation of other basic terms such as the subject of evidence, principles of evidence, a legal concentration etc. The role of the court, its main tasks and the level of maximum permitted initiative in civil proceedings are also taken into account. The second chapter concentrates on procedural obligations of the parties to litigation. Legislature imposes a certain procedural...
|
|
|
Proving a negative
Škop, Miroslav ; Kühn, Zdeněk (advisor) ; Žák Krzyžanková, Katarzyna (referee)
This thesis deals with the subject of proving negatives, i. e. proving non-existence of an object, a status or a process. The author of the thesis provides the reader with the definition of a negative and with a list of negatives mentioned in the case law of Czech public authorities. Also, the author analyses selected case law of Czech courts and describes proving negatives in specific cases. The thesis is divided into six chapters. The first chapter provides the definition of a negative. In this chapter the author points out potential problems linked to the identification of a negative, especially to the difference between a fact, a negative statement and a legal assessment. The second one addresses the possibility of a negative becoming the subject of proving as a practical way of finding of facts. The chapter also brings a brief analysis of proving a negative abroad, specifically in Slovakia, the Great Britain and the United States of America. The third, the fourth and the fifth chapter deal with the subject of proving negatives in civil proceedings, administrative proceedings and criminal proceedings respectively. In each of these chapters the author summarises the principles of proving related to corresponding type of proceedings and demonstrates proving negatives on specific cases (regarding...
|
|
|
Formal Burden of Proof of Public Prosecutor in Criminal Proceedings
Pudilová, Anežka ; Šelleng, Dalibor (referee)
The legal concept of formal burden of proof of public prosecutor has been discussed for more than 17 years of legislative work on the new Criminal Procedure Code and an increased attention was also paid to it before by the legal science, at the same time with the enforcement of adversary elements of court proceedings. The legal concept in question was established and developed as part of the Anglo-Saxon type of criminal proceedings where trial is based on a dispute between the parties. This involves the exclusive procedural responsibility of public prosecutor to clarify the facts relevant to the indictment filed. Although it is possible to give a brief description of the legal concept in question in a single sentence, its enactment would affect the overall nature of the proceedings before the court and would also be reflected in other stages of the criminal proceedings. The aim of the dissertation was to analyse the prerequisites and consequences of the enactment of the formal burden of proof of public prosecutor in the Czech criminal proceedings. Given the origin of the legal concept, the crucial question was whether its adoption would necessarily constitute a total departure from the legal principles which the existing Criminal Procedure Code is based on or whether it is possible and appropriate...
|
|
|
Formal Burden of Proof of Public Prosecutor in Criminal Proceedings
Pudilová, Anežka ; Gřivna, Tomáš (advisor) ; Bohuslav, Lukáš (referee) ; Kalvodová, Věra (referee)
The legal concept of formal burden of proof of public prosecutor has been discussed for more than 17 years of legislative work on the new Criminal Procedure Code and an increased attention was also paid to it before by the legal science, at the same time with the enforcement of adversary elements of court proceedings. The legal concept in question was established and developed as part of the Anglo-Saxon type of criminal proceedings where trial is based on a dispute between the parties. This involves the exclusive procedural responsibility of public prosecutor to clarify the facts relevant to the indictment filed. Although it is possible to give a brief description of the legal concept in question in a single sentence, its enactment would affect the overall nature of the proceedings before the court and would also be reflected in other stages of the criminal proceedings. The aim of the dissertation was to analyse the prerequisites and consequences of the enactment of the formal burden of proof of public prosecutor in the Czech criminal proceedings. Given the origin of the legal concept, the crucial question was whether its adoption would necessarily constitute a total departure from the legal principles which the existing Criminal Procedure Code is based on or whether it is possible and appropriate...
|
|
|
Proving a negative
Škop, Miroslav ; Kühn, Zdeněk (advisor) ; Žák Krzyžanková, Katarzyna (referee)
This thesis deals with the subject of proving negatives, i. e. proving non-existence of an object, a status or a process. The author of the thesis provides the reader with the definition of a negative and with a list of negatives mentioned in the case law of Czech public authorities. Also, the author analyses selected case law of Czech courts and describes proving negatives in specific cases. The thesis is divided into six chapters. The first chapter provides the definition of a negative. In this chapter the author points out potential problems linked to the identification of a negative, especially to the difference between a fact, a negative statement and a legal assessment. The second one addresses the possibility of a negative becoming the subject of proving as a practical way of finding of facts. The chapter also brings a brief analysis of proving a negative abroad, specifically in Slovakia, the Great Britain and the United States of America. The third, the fourth and the fifth chapter deal with the subject of proving negatives in civil proceedings, administrative proceedings and criminal proceedings respectively. In each of these chapters the author summarises the principles of proving related to corresponding type of proceedings and demonstrates proving negatives on specific cases (regarding...
|
guest ::
