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Remedial and Supervisory Measures in Tax Proceeding
Košut, Martin ; Houdek, Martin (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis deals with remedies (ordinary, extraordinary and supervisory), especially in terms of Act no. 280/2009 Coll., The Tax Code, as amended. The aim of this thesis is to find, characterize, systematically describe and explain the remedies that are available to all persons involved in tax proceedings, including proceedings in administrative justice. Furthermore, relevant jurisprudence of the Supreme Administrative Court is described, which deals with appeals.
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Action for protection against unlawful interference
Procházková, Františka ; Pítrová, Lenka (advisor) ; Rajchl, Jiří (referee)
Action for protection against unlawful interference Abstract This thesis which is called "The action against unlawful interference" deals with the procedure of judicial protection against unlawful interference, instruction or coercion of administrative authority and its effectiveness, particularly concerning the protection of public rights. The thesis is divided into seven chapters with an introduction and a conclusion. The introduction sums up the aims of this work and briefly presents the content of each chapter. The first chapter describes the term interference as understood by the Code of Administrative Judicial Procedure and by legal theory. In this chapter, there is also a list of case law examples of unlawful interference. The second chapter contains a brief summary of the history of administrative judicial procedure in this region. The third chapter summarises the protection against unlawful interference legislation which is enacted in Article 82 and following of the Code of Administrative Judicial Procedure. The fourth chapter presents the problematic application of legal action against unlawful interference. The negative consequence of using the term administrative decision in the material sense and disunited judicial practise of the court's obligation to instruct about the possible change of type...
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Procceding of Action against Decision of Administrative Authority
Kozelka, Pavel ; Pítrová, Lenka (referee)
Proceeding of Action against Decision of Administrative Authority Abstract The aim of the dissertation is to analyse the legal regulation providing protection of public subjective rights through the procedure of an action against a decision of an administrative authority, regulated by the Administrative Procedure Code, and to assess whether the legal regulation provides sufficient legal protection of public subjective rights, with a recommendation for its modification. The thesis deals with the foundations of the administrative justice system and its principles by looking at the historical development of the procedure of an action against a decision of an administrative authority and then analysing specific institutes of the administrative justice system. The analysis of the organisation of the administrative justice system, which significantly contributes to both the quality and the speed of judicial protection provided by the court, cannot be overlooked. For this reason, the thesis also includes an analysis of the organisation and approach of the Supreme Administrative Court, which decides on cassation appeals against final decisions of courts adjudicating in the administrative justice system, and related issues, including the compensation of costs in the administrative justice system, not only from a de...
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Proceeding of Action against Decision of Administrative Authority
Kozelka, Pavel ; Prášková, Helena (advisor) ; Pomahač, Richard (referee) ; Kryska, David (referee)
Proceeding of Action against Decision of Administrative Authority Abstract The aim of the dissertation is to analyse the legal regulation providing protection of public subjective rights through the procedure of an action against a decision of an administrative authority, regulated by the Administrative Procedure Code, and to assess whether the legal regulation provides sufficient legal protection of public subjective rights, with a recommendation for its modification. The thesis deals with the foundations of the administrative justice system and its principles by looking at the historical development of the procedure of an action against a decision of an administrative authority and then analysing specific institutes of the administrative justice system. The analysis of the organisation of the administrative justice system, which significantly contributes to both the quality and the speed of judicial protection provided by the court, cannot be overlooked. For this reason, the thesis also includes an analysis of the organisation and approach of the Supreme Administrative Court, which decides on cassation appeals against final decisions of courts adjudicating in the administrative justice system, and related issues, including the compensation of costs in the administrative justice system, not only from a de...
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Decision, Unlawful Interference and Failure to Act under the Code of Administrative Justice and Types of Administrative Actions
Peroutka, Jan ; Vedral, Josef (advisor) ; Adamec, Martin (referee)
Decision, Unlawful Interference and Failure to Act under the Code of Administrative Justice and Types of Administrative Actions SUMMARY This thesis deals with the concepts of decision, failure to act and unlawful interference by which administrative authorities may unlawfully interfere in subjective public rights; and with types of legal actions that may be used to resists these acts and/or delays by administrative authorities, as well as the relationships between those and the possible choice. According to lawmakers, the introduction of different types of actions was intended to ensure that nobody was deprived of the right of access to court. This undoubtedly increased individual procedural guarantees; however, there still might have been cases where a lawsuit was dismissed solely on procedural grounds - i.e., choosing the incorrect type of action, as courts applied the doctrine of strict inadmissibility. The Supreme Administrative Court has reacted to this and, together with the Constitutional Court of the Czech Republic, overcame this doctrine. The primary objective of this thesis is to analyse how the current case law regarding the choice of action type is applied, whether it actually leads to the intended goal in all cases and whether there might be room for an overall review of the administrative...
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A comparison of administrative judiciary in the Czech Republic and Belgium
Tomis, Rostislav ; Mikule, Vladimír (advisor) ; Sládeček, Vladimír (referee)
of the thesis Author: Rostislav Tomis Department: Department of Administrative Law and Administrative Science Title: A comparison of the administrative judicial system in the Czech Republic and Belgium Supervisor: doc. JUDr. Vladimír Mikule Year: 2010 This thesis studies and describes the current model of the administrative justice system used in the Kingdom of Belgium. The basement of the thesis consists in the institutional and material view-points, the organization of administrative justice as well as the material aspect. Obtained knowledge is compared with the current model of the administrative justice under the law of the Czech Republic. The main purpose of the thesis is to compare the above- mentioned models of administrative justice and to delimitate subsequently certain identical, similar and different elements.
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The Role of the Courts of Administrative Justice at the Process of the Unification of the Legal Norm Interpretation of Public Law
Venclová, Petra ; Mikule, Leoš (advisor) ; Sládeček, Vladimír (referee) ; Skulová, Soňa (referee)
Charles University in Prague Faculty of law Abstract of the dissertation The title of the dissertation: The Role of the Courts of Administrative Justice at the Process of the Unification of the Legal Norm Interpretation of Public Law Supervisor: Doc. JUDr. Vladimír Mikule Author: JUDr. Petra Venclová Prague, March 2012 This dissertation deals with the role of the courts of administrative justice at the process of the unification of the legal norm interpretation in the field of public law. Ambition of this dissertation first lies in the function and meaning of administrative justice in relation of the legal norm interpretation on the level of interpretation practice of administrative body, second in capturing the process of unification of judicial activities of administrative courts in formal position as instrumental presumption for full development of material conception which has axiological content and might offer the answer to the question of legal- philosophical direction of administrative judiciary. This work is divided into three chapters on the basic level. The first chapter explains dualism in law within the meaning of dichotomy between private and public law. The administrative law as a part of public law is defined in the relationship to the private law through the different methods and aims of...
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Review of secondary legislation before the administrative courts
Wagner, Martin ; Sládeček, Vladimír (advisor) ; Rychlý, Tomáš (referee)
The relationship between constitutional and administrative justice might be defined as very close. In many fields of their jurisdiction, including the judicial review of legal regulations, there is no strict line of demarcation. Contrary to the control of constitutionality of laws that unambiguously belongs to constitutional courts, the judicial review of legal regulations other than laws (secondary legislation) may be under certain circumstances performed also by administrative justice. Pursuant to the Article 87, paragraph 3, letter. a) of the Constitution of the Czech Republic, a law may stipulate that in respect of repeal of legal regulations, which are in violation of the law, rulings shall be issued by the Supreme Administrative Court in place of the Constitutional Court. Notwithstanding the foregoing, such constitutional delegation has not been applied till now and mentioned review of secondary legislation still belongs to constitutional justice. The major objective of this study is to analyse specifics, advantages and imperfections of secondary legislation review performed by administrative courts. In the first part, the thesis focuses on historical development of models of administrative justice (with special attention to judicial review of legal regulations) and also mentions related...
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