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Increasing of Effectiveness of Managerial Work in Judiciary
Weiserová, Michaela ; Hrabcová,, Dana (referee) ; Pokorný, Jiří (advisor)
This diploma thesis deals with the analysis of the actual state of manpower and managerial activity at the Supreme Administrative Court (SAC) as the highest judicial authority. Based on the findings from the questionnaire survey and in-depth interviews with the managers of the SAC changes in the management of the SAC are proposed that shall lead to the intended aim, i. e. increase efficiency of managerial work.
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A Service for Verification of Czech Attorneys
Jílek, Radim ; Glembek, Ondřej (referee) ; Szőke, Igor (advisor)
This thesis deals with the design and implementation of the Internet service, which allows to objectively assess and verify the reliability and diligence of Czech lawyers based on publicly available data of several courts. The aim of the thesis is to create and put into operation this service. The result of the work are the programs that provide partial actions in the realization of this intention.
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The Extension of the Unacceptability of Cassation Complaint (in 2021)
Hejtmánek, Vojtěch ; Pomahač, Richard (referee)
The diploma thesis deals with institute of the unacceptability of cassation complaint as a filtering mechanism used by the Supreme Administrative Court for the selection of cassation complaints. The thesis briefly explains the theoretical base of the institute and its transformation due to the adoption of the amendment to the Code of Administrative Justice in 2021. The text continues with the critical assessment of the effectivity and rationality of the amendment from its theoretical and empirical perspective. The empiric evaluation is based on the author's own statistical research about ruling of cassation complaints. The author completes the thesis with presenting his ideas and suggestions to adjust the institute de lege ferenda.
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An analysis of decision-making of the Supreme Administrative Court regarding corporate income tax
Andrášová, Hana ; Kohajda, Michael (advisor) ; Boháč, Radim (referee)
Analysis of the decision-making of the Supreme Administrative Court in the matters of corporate income tax The aim of this thesis is a comprehensive analysis of the decision-making of the Supreme Administrative Court in the matters of corporate income tax. This tax is applied to every legal entity and its correct calculation has a significant impact on the future of such entities. Because the tax legislation in the Czech Republic is quite complicated, there are often mistakes in its interpretation. If these mistakes are not corrected during the proceedings before an administrative body, there is no other option than to turn to an administrative court. The Supreme Administrative Court is the last instance to which one can apply within the administrative justice system. It is therefore important that the Supreme Administrative Court ruled predictably, and without any unnecessary delay. The thesis consists of an introduction, three chapters, conclusion, appendices and bibliography. In the introduction, the author briefly introduces the reader to the issue of the decision-making of the Supreme Administrative Court in the matters of corporate income tax and outlines the reasons why she chose the topic and the goals that should be achieved in this thesis. The first chapter deals with a general introduction to the...
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Analysis of the tax case law of the Supreme Administrative Court
Vildová, Iveta ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
Analysis of the tax case law of the Supreme Administrative Court This work presents the decision making of the Supreme Administrative Court in tax matters from a statistical point of view. The theoretical part describes the importance of judicial decisions in the Czech Republic and the position of the Supreme Administrative Court as the highest instance in tax matters. As the main function of the Supreme Administrative Court is mentioned the unification of the administrative courts practice. The second part works with data obtained from an online database of the Supreme Administrative Court and graphically illustrates selected issues of different tax types. The second part is divided into sections that perform ratios of decision types and results of judgements. The paper also mentions the influence of preliminary rulings executed before Court of Justice of the European Union or the severity of judgements of the Constitutional Court. The third part focuses on the concept of limitation period in tax law. At the beginning there are mentioned experts opinions on taxes, tax system and its impact on the whole economic condition of the state. Further the tax procedure is discussed and finally the issue of limitation period in Tax Code and Code of Tax and Fees Administration is analyzed. This part also...
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Decision, intervention and inaction of an administrative authority and choice of a type of action
Otta, Šimon ; Vedral, Josef (advisor) ; Staša, Josef (referee)
Decision, intervention and inaction of an administrative authority and choice of a type of action The topic of the thesis is the analysis of the basic triad of types of actions applied in administrative judiciary, i.e. action against the decision, intervention and inaction of the administrative authority, as well as their blurred boundaries and the problems arising therefrom. The aim of the thesis is to present the given matters comprehensively, therefore it discusses not only the types of actions themselves, but also the administrative judiciary as such, the basic terms distinguishing the individual types of actions and an attempt to present possible solutions eliminating the problems arising from the necessity of choosing the type of action. The thesis consists of an introduction, three chapters and a conclusion. The first chapter is devoted to administrative judiciary and is further divided into six subchapters. The first subchapter is devoted to the basic types of administrative judiciary, on the basis of which the term of administrative judiciary itself is defined in the following text of this subchapter, which is followed by an introduction of the purpose of administrative judiciary in the third subchapter. The fourth subchapter is then devoted to the history of administrative judiciary and...
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A Service for Verification of Czech Attorneys
Jílek, Radim ; Glembek, Ondřej (referee) ; Szőke, Igor (advisor)
This thesis deals with the design and implementation of the Internet service, which allows to objectively assess and verify the reliability and diligence of Czech lawyers based on publicly available data of several courts. The aim of the thesis is to create and put into operation this service. The result of the work are the programs that provide partial actions in the realization of this intention.
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An empirical analysis of legal reasoning in the decisions of the Supreme Administrative Court of the Czech Republic 2004 - 2011
Mlynařík, Václav ; Kühn, Zdeněk (advisor) ; Wintr, Jan (referee)
The main aim of this thesis is to provide follow up for primary research that was published in the article of Marcin Matczak, Matyas Bencze and Zdeněk Kühn "Constitutions, EU Law and Judicial Strategies in the Czech Republic, Hungary and Poland," and to find out, in what extend it is possible to consider decision-making process of Czech administrative courts to be formalistic, or whether there have been any significant changes in strategies of adjudication since the primary research took place. First part of this thesis introduces organisational structure of Czech administrative courts, elaborates on the position of Supreme Administrative Court within that structure and shortly sums up its history. Second part of this thesis deals with theoretical questions regarding legal reasoning, both in general and with emphasis on judicial application of law, taking into account diverse ideologies and strategies that were formed developed by the doctrine. Final part of this thesis introduces outcomes of the follow up research that provided for quantitative analyses of case law of administrative courts in the years of 2003 to 2011. Matczak, Bencze and Kühn reviewed case law published in the official journal of administrative courts' decisions between 1999 and 2004 by marking usage of interpretational standards divided...
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Analysis of the tax case law of the Supreme Administrative Court
Vildová, Iveta ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
Analysis of the tax case law of the Supreme Administrative Court This work presents the decision making of the Supreme Administrative Court in tax matters from a statistical point of view. The theoretical part describes the importance of judicial decisions in the Czech Republic and the position of the Supreme Administrative Court as the highest instance in tax matters. As the main function of the Supreme Administrative Court is mentioned the unification of the administrative courts practice. The second part works with data obtained from an online database of the Supreme Administrative Court and graphically illustrates selected issues of different tax types. The second part is divided into sections that perform ratios of decision types and results of judgements. The paper also mentions the influence of preliminary rulings executed before Court of Justice of the European Union or the severity of judgements of the Constitutional Court. The third part focuses on the concept of limitation period in tax law. At the beginning there are mentioned experts opinions on taxes, tax system and its impact on the whole economic condition of the state. Further the tax procedure is discussed and finally the issue of limitation period in Tax Code and Code of Tax and Fees Administration is analyzed. This part also...
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