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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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The Coordination of Social Security System in the European Union in the Case of Pensions (2016)
Měska, Ondřej ; Brabec, Petr (advisor) ; Barák, Vladimír (referee)
The thesis presents a complex analysis of the social security system in the European Union with a special emphasis on the pension systems, or better, their coordination. The existing level of pension systems coordination has been a result of a long development process that is reflected in a sophisticated legislation. The thesis also introduces a case study in which an individual has gained a working experience from five EU countries and applies for the retirement pension in the last of these countries. This case study has been prepared in order to review the overall pension system functionality as well as to demonstrate its weeknesses. In the final part of the thesis, the author summarizes his recent conclusions and finds the EU system to be very elaborate in the field of legislation and its overall coordination. However, the system hardly allows to an ordinary citizen to calculate his/her expected retirement amount that would i.e. enable him/her to anticipate his/her standard of living as a retiree.
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Citizenship of the EU and Benefits of Financial Character Arising Therefrom
Patková, Lucie ; Šlosarčík, Ivo (advisor) ; Weiss, Tomáš (referee)
The bachelor thesis deals with the problems of citizenship of the European Union and it focuses on its economical aspects. The first part summarises development of concept of the Union citizenship up to now and offers a brief description of particular rights that are covered in the concept of citizenship of the EU. The second part of the thesis concentrates on current issue of economical results arising from the Union citizenship for the citizens as well as for the member states and their social security systems. Chapter focusing on economical dimension of the citizenship rights is divided into two parts - the first one deals with the citizenship and financial benefits arising therefrom with a view to economically active persons in the EU, the second one with a view to persons who are economically inactive. A valuable and essential source primarily to the second part of the thesis is practice of the Court of Justice of the European Union, which forms and extends the Union citizenship. The bachelor thesis concludes that deepening European integration changed considerably the traditional approach in access to financial benefits arising mainly from the social security systems of member states.
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