|
|
Enhanced Cooperation in the EU
Flašíková, Martina ; Svobodová, Magdaléna (advisor) ; Říha, Michal (referee)
Enhanced Cooperation in the EU Abstract The subject of the master's thesis is the concept of enhanced cooperation in the EU. It is one of the key tools for achieving differentiated integration, which is often perceived as the future of the European Union. The thesis is aiming to provide a comprehensive overview of the rules governing enhanced cooperation and its current use in practice. The evaluation of the enhanced cooperation mechanism is carried out mainly by comparison with the intergovernmental cooperation, which is often used as a replacement for enhanced cooperation. The master thesis offers a picture of enhanced cooperation as a mechanism that is imperfect but still provides a better alternative to intergovernmental cooperation. Recommendations for specific steps to improve the current legislation state and therefore to increase the use of enhanced cooperation have been formulated in the conclusion of this thesis.
|
|
|
Enhanced Cooperation in the EU
Černý, Filip ; Scheu, Harald Christian (referee)
Enhanced Cooperation in the EU Abstract Enhanced cooperation has been a widely discussed in the context of the further possible development of the European integration and its direction. It represents a mechanism which introduces elements of flexible integration into the EU law. This thesis aims to provide a complete view of the process of enhanced cooperation. The first part focuses on the definition of flexibility and its theoretical concepts. The following parts of the thesis are then fully focused on enhanced cooperation as a specific legal instrument regulated by the Treaties. First of all, it mentions its historical development from the Treaty of Amsterdam to the Treaty of Lisbon and the changes it has undergone. After that there is the analysis of the legal provisions on enhanced cooperation itself. It discusses the whole process of establishing enhanced cooperation and the conditions necessary for that. There are also discussed special rules for activation of enhanced cooperation in the area of the common foreign and security policy and the police and judicial cooperation in criminal matters. Furthermore, a substantial part of the work is devoted to the application of enhanced cooperation in practice. Five cases of enhanced cooperation established so far are analysed in that part. In each case, the...
|
|
|
Enhanced Cooperation in the EU
Černý, Filip ; Svobodová, Magdaléna (advisor) ; Král, Richard (referee)
Enhanced Cooperation in the EU Abstract Enhanced cooperation has been a widely discussed in the context of the further possible development of the European integration and its direction. It represents a mechanism which introduces elements of flexible integration into the EU law. This thesis aims to provide a complete view of the process of enhanced cooperation. The first part focuses on the definition of flexibility and its theoretical concepts. The following parts of the thesis are then fully focused on enhanced cooperation as a specific legal instrument regulated by the Treaties. First of all, it mentions its historical development from the Treaty of Amsterdam to the Treaty of Lisbon and the changes it has undergone. After that there is the analysis of the legal provisions on enhanced cooperation itself. It discusses the whole process of establishing enhanced cooperation and the conditions necessary for that. There are also discussed special rules for activation of enhanced cooperation in the area of the common foreign and security policy and the police and judicial cooperation in criminal matters. Furthermore, a substantial part of the work is devoted to the application of enhanced cooperation in practice. Five cases of enhanced cooperation established so far are analysed in that part. In each case, the...
|
|
|
Perpectives of harmonization of direct income taxes within the European Union
Vondráčková, Aneta ; Tomášek, Michal (advisor) ; Bakeš, Milan (referee) ; Forejtová, Monika (referee)
The theme of this dissertation thesis is: The perspectives of harmonization of direct income taxes in the European Union. The reason for choosing this topic was firstly the current issue, which offers a wide scope for research and polemic over new approaches and solutions in the European and international tax law. The European Union is a supranational organization founded on the principle of conferral of powers. The ideas of the approximation of the laws are not only its own, but occur throughout the world community, because thanks to the harmonization of certain legislation the benefits of international trade can maximize. The idea of exclusion from economic cooperation today is practically unrealistic. In the European Union the harmonization of laws is directly related to the development of the internal market. The European Union has a long-term goal to create a market that acts as a market of one country. The instrument of harmonization seeks to eliminate differences in legal systems so as not to impede the implementation of the four fundamental freedoms of the internal market. Taxation is a very specific and also sensitive area. The area of taxation is traditionally perceived as a sovereign expression of state sovereignty. The aim of this thesis is the attempt to find the best solutions how to...
|
|
|
Tax on financial transactions
Rychtaříková, Jana ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
The goal of the diploma thesis is the characterization of the tax on financial transactions with its origins. The main content lies primarily in the description of the tax on financial transactions within the frame of the enhanced cooperation of some of the member states of the European Union and assessment of the assumed impacts of its implementation. The first chapter describes in more detail the development in the international field after the financial crisis which attracted attention to the various ways of taxation of financial sector. Options that were considered are briefly summarized in this chapter and then the detailed attention is paid to the path chosen by the European Union, i.e. the tax on financial transactions. The second chapter of the thesis examines the aspects of the enhanced cooperation and its specifics in comparison with the whole-union system. The chapter is finished with the case of the European Court of Justice where the claim of Great Britain disputing the conformity of the Council's decision approving the enhanced cooperation with the law and the principles of functioning of the European Union is decided. The main elements of the tax are analyzed in the third and the fourth chapter in accordance with the directives on which they are based. These two chapters which are more of the...
|
|
|
Differentiation of European Integration Process
Svobodová, Tereza ; Dubský, Zbyněk (advisor) ; Druláková, Radka (referee)
The main task of the thesis entitled Differentiation of European Integration Process is historical excursus into the development of the policy of differentiation and flexibility within the European integration member countries. The thesis points out the comparison of the speeches delivered by leading representatives that helped forming theoretical basis of this european policy. The thesis then also characterises the main models of differentiated collaboration and evaluates their present contribution and future utilisation. With help of theoretical foundings the thesis then analyses three particular examples of differentiation in existing European integration process.
|
guest ::
