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Posting of Employees and Related Tax Aspects
Absolonová, Radka ; Bělušová, Kristýna (referee) ; Brychta, Karel (advisor)
The thesis focuses on the posting of employees and the related obligations of the employer. The first part of the thesis defines the basic concepts of the issue. The second part of the thesis is devoted to the analysis of the current situation, which is followed by the last part of the thesis. The proposal part consists of a methodological procedure, thanks to which the employer is better oriented in the sequence of activities when posting an employee and a model example demonstrating the posting of employees within the European Union and a third-country contracting state.
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Posting of workers in the European Union
Ptáčková, Leona ; Hůrka, Petr (referee) ; Štefko, Martin (referee)
This rigorosum thesis is devoted to the topic of temporary posting of workers by their employers (undertakings established in the Member states of European Union) on the territory of another Member state in the framework of the transnational provision of services. The aim of this thesis is to present summary analysis of the posting of workers, especially from the point of view of employment law and social security law. Major attention is devoted to the terms and conditions of employment of posted workers in the hosting states. Text of this thesis is divided into seven chapters. Introductory chapter is generally focused on definition of posting of workers in the framework of European Union law, particularly in the relation with a freedom of transnational provision of services and free movements of persons. Following chapter analyzes in detail legal regulation contained in the Directive 96/71/EC of the European Parliament and of the Council concerning the posting of workers in the framework of provision of services that is in this field primary source of law. European law is indispensably connected with the case law of the European Court of Justice that through its judicial decisions helps to interpret and complete European law. The essential decisions of European Court dealing with posting of...
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Analysis of the Position of the Czech Republic Concerning the Revision of Posted Workers Directive 1996/71/EC
Bein, Nikola ; Šlosarčík, Ivo (advisor) ; Tomalová, Eliška (referee)
This thesis focuses on the position of the Czech Republic towards the proposal of the revision of the Posting of Workers Directive, which was introduced by the European Commission in March 2016. Although the Czech Republic's statement was negative in March 2016, the Czech position supported the proposal during final voting in the Council in June 2018. The thesis aims at identifying causes of the position change using the Advocacy Coalition Framework and at confirming the main proposition, that change of the position may be explained by an existence of advocacy coalitions which tried to enforce their beliefs. The thesis concludes that the main proposition may be confirmed only partially. Although the existence of two advocacy coalitions with opposing beliefs was identified, it is not possible to claim absolutely that this is the true reason of the change. Two hypothesis were defined. First one is based on existence of the external sources whose presesnce was confirmed, as well as their dominant influence on the change. Therefore, this hypothesis was confirmed. The second hypothesis was disproved. The second coalition was much weaker and rather passive than the first one, so there was no need to overcome the "hurting stalemate" situation at the national level. The change was not absolute. It should...
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Posting of workers in the framework of the European Union
Franc, Jakub ; Štefko, Martin (advisor) ; Tomšej, Jakub (referee)
This thesis deals with the institute of the temporary posting of workers in the framework of the provision of services between the member states of the European Union. It aims to describe in detail and to analyse the legal regulation of the issue and to highlight the uncertainties that occur during the realisation of the posting. The first part deals with the primary law of the European Union and with the related jurisprudence of the Court of Justice of the European Union, while emphasising the link to the internal market and the freedom to provide services. The second part deals with the detailed analysis of the Directive 96/71/EC of the European Parliament and of the Council of 16 December 1996 concerning the posting of workers in the framework of the provision of services which represents the basic regulation of the posting of workers at the European level. It is followed by the third part which deals with the later adopted Directive 2014/67/EU of the European Parliament and of the Council of 15 May 2014 on the enforcement of Directive 96/71/EC concerning the posting of workers in the framework of the provision of services which seeks to prevent fraudulent practices and provide better information on the labour law conditions to be applied to posted workers. Part four deals with the proposal for...
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Comparative analysis of the Czech and French law of employment of foreigners and posting of workers and analyses of the relevant legal terminology
BROŽOVÁ, Kateřina
The aim of this bachelor thesis is to compare Czech and French legislations concerning posting of workers, and to make a bilingual glossary of the terms from this field. This piece of writing is divided into a theoretical part and a practical one. The theoretical part incorporates a brief introduction to the labour law and the law of the European Union. Furthermore, the legislations of posting of workers within the European Union, the Czech Republic and France are described. Based on this description, the theoretical part is terminated by a comparative analysis of Czech and French legislations. The practical part contains a brief introduction to the language of law. The core of the practical part is an analysis of the key terms in the field of posting of workers, especially their translation from Czech to French. The practical part is terminated by a Czech-French glossary containing the terms whose translations have been looked up. The whole work is finished by a French summary.
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Posting of workers in the European Union
Ptáčková, Leona ; Hůrka, Petr (referee) ; Štefko, Martin (referee)
This rigorosum thesis is devoted to the topic of temporary posting of workers by their employers (undertakings established in the Member states of European Union) on the territory of another Member state in the framework of the transnational provision of services. The aim of this thesis is to present summary analysis of the posting of workers, especially from the point of view of employment law and social security law. Major attention is devoted to the terms and conditions of employment of posted workers in the hosting states. Text of this thesis is divided into seven chapters. Introductory chapter is generally focused on definition of posting of workers in the framework of European Union law, particularly in the relation with a freedom of transnational provision of services and free movements of persons. Following chapter analyzes in detail legal regulation contained in the Directive 96/71/EC of the European Parliament and of the Council concerning the posting of workers in the framework of provision of services that is in this field primary source of law. European law is indispensably connected with the case law of the European Court of Justice that through its judicial decisions helps to interpret and complete European law. The essential decisions of European Court dealing with posting of...
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Harmonisation of business environment in the EU: cross-border provision of services and related barriers
Joklová, Kateřina ; Němcová, Ingeborg (advisor) ; Jeníček, Vladimír (referee) ; Nezval, Pavel (referee) ; Kubečková, Magdaléna (referee)
This doctoral thesis discusses temporary movements of service providers in the EU Internal Market. Movements such as posting of workers of cross-border movements of self-employed persons constitute one of the pillars of freedom to provide services. As granted by the Treaty on functioning of the European Union, businesses may temporarily conduct entrepreneurial activities in another EU Member State without being established there. Typical cases include installation of equipment purchased by a resident of another EU country, short-term construction works, trainings of personnel in foreign companies etc. Posted workers remain employed by a company in their country of origin and do not seek access to labour markets in the host state. Self-employed persons run their business activities based on a trade license issued in the country of origin and do not set up a business in the country of destination. Nevertheless, in contrast to freedom of establishment, such activities need to be of a temporary -- not repeating, irregular, not continuous - character. In practice, this definition is rather vague and there is no clear frontier between temporary movements and freedom of establishment. Temporary character of postings raises the question how to obtain statistics on numbers of persons providing services through temporary movements or volume of corresponding services. Given the level of integration, there are no statistics based on traditional movements' observing such as visa or work permits. Lack of information about providers' flows may lead to difficulties in estimating the impact of related barriers as well as benefits from further liberalization. The Services Directive 2006/123/EC is the most recent norm regulating provision of services in the Internal Market. Since the final version does not contain the most progressive provisions such as country of origin principle, we may examine whether it is targeted at barriers faced by the businesses during temporary movements. Taking in account all above mentioned topics, this thesis provides complex multi-disciplinary analysis of conditions for provision of services with temporary movements of natural persons in the Internal Market. In particular, it tests following hypotheses: 1. Due to depth of integration and subsequent abolition of visa and work permit requirements; there is a lack of statistical resources on provision of services with temporary movements of natural persons. With existing tools, reliable statistics cannot be obtained. 2. Lack of statistical data on temporary movements prevents us from quantifying impacts of remaining barriers to temporary postings. 3. Nevertheless, there is evidence on persisting discriminatory barriers to postings by most vulnerable businesses - Small and Medium Enterprises (SMEs). 4. The implementation of Services Directive in its final version has only a limited impact on elimination of barriers which hinder temporary postings by SMEs. The first and second hypotheses were rejected, hypothesis three and four confirmed. Movement of providers, as well as its impact on labour markets of host countries may be estimated via E 101 or A 1 forms issued by national social security authorities. Subsequently, indices of restrictiveness may be constructed following to data collection at national levels or databases. Data mining from SME feedback database proved that Member States still maintain barriers such as license requirements, work permit requirements or lengthy procedures on recognition of qualifications. During the reference period 2006-9 the SMEs mostly complained about problems related to value-added tax, qualification issues or labour law provisions applicable on postings of workers. Such areas are, however, exempt form the scope of the Services Directive. Given the complexity of analysis, findings of this thesis may be used both in practice and academic field.
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