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Market access approach in relation to the internal market
Machovičová, Tereza ; Kunertová, Tereza (advisor) ; Svobodová, Magdaléna (referee)
The market access approach refers to a way of interpretation of the notion of restriction to free movement advanced by the Court of Justice of the European Union. The rationale behind the concept, as it emerged from the landmark judgment in Commission v. Italy (Trailers), is that any measure that hinders access to the market is prima facie considered as a restriction to free movement and is therefore held incompatible with EU law unless the Court finds it justified and proportionate. Applying the market access approach the Court seems to have departed from its previous case law as it does not require a measure to be discriminatory in any way. Instead, a measure is already found to constitute a restriction if it is liable to discourage economic operators from accessing the market of a Member State or making such access less attractive or more difficult. On one hand, this interpretation allows the Court to strengthen integration and contribute to establishing the internal market free from any obstacles. On the other hand, it considerably extends the scope of the notion of restriction to free movement and therefore the scope of EU law in general. Particularly, the market access approach allows the Court to strike down an immense amount of national measures and thus intrude into national regulatory...
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Free-lance professions under the law of the EU
Veverová, Jana ; Scheu, Harald Christian (advisor) ; Král, Richard (referee)
Free-lance professions under the law of the EU The free-lance professions under the law of the EU serve for the topic of the present thesis. They represent a special category of occupations playing though a significant role in the daily life of the society and in the economic events of both the state and the European Union. They distinguish from other forms of businesses by the "liberty" of carrying out, i.e. the independence on the direct state supervision. It is impossible to find among EU member states neither the identical term of a free-lance profession, nor the categories of the professions considered to be included. The term might regard advocates, architects, but also journalists, writers, artists etc. Neither do the EU member states agree on the content of individual activities, or usually performed duties. As some of these occupations are significantly linked to the public interest, the member states tend to increase their regulations. The first part of the thesis deals with differences of conceptions in individual member states, as well as with their common basis. The aim of the EU is to overcome the discrepancy of national regulations and to unify the conception. The common basis served as an inspiration for the definition of the free-lance professions on the European level. The EU law adjusts...
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Income tax in the context of hamonization of direct taxes in the European Union
Zajíčková, Miroslava ; Bakeš, Milan (advisor) ; Novotný, Petr (referee) ; Karfík, Zdeněk (referee)
- 1 - Abstract The issue of income tax is a topic that is current, whatever the political organization of the country, because it is a fact significantly affecting the political, economic and social conditions, from many different aspects. Individual load, as well as corporate income taxes is one of the key elements that most impact on people and affect their economic behavior, social and political decision-making standard. Income tax in the tax systems is one of the most important taxes, because it is burdening the income of individuals and legal entities, tax payers. Through a greater or lower tax burden on personal and corporate income it is possible to use the legislation in the area of income tax and its setting, in the period of economic stagnation, as an instrument for economic recovery. In the area of tax systems and tax systems of specific countries in the last decade we recorded a relatively significant development. The shift, consisting mainly in the approximation of national tax laws, is in our legal system particularly evident after the enter of Czech Republic to the European Union in 2004. In connection with the gradual expansion of the European Economic Community, of the customs union, common market between Member States and European Union development into as we know it today, with 27 Member...
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Theoretical and practical aspects of building an internal market in the European Union
Ševčíková, Michaela ; Kučerová, Irah (advisor) ; Hřích, Jan (referee)
The thesis deals with theoretical and practical aspects of building an internal market in the European Union. It makes a theoretical reflection of European economic integration, identifies the forms of economic integration and analyses individual theoretical concepts. The thesis concentrates on analyzing the fundamental strategic documents which influenced the process of building an internal market. The thesis investigates the four basic freedoms - freedom of movement of goods, services, labour and capital - which are necessary preconditions for an effective functioning of an internal market. It analyses achievement of an internal market in practice, identifies its most fundamental obstacles and offers possible solutions that would remove them. The paper also offers a comparison of efficiency of economies of the European Union, the United States and China.
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Free movement of goods and integration of the Czech republic
Šíšová, Lenka ; Šlosarčík, Ivo (advisor) ; Šmídová, Michaela (referee)
Diploma thesis "Free movement of goods and integration of the Czech republic" deals with the matter of free movement of goods in the European internal market and studies the development of the Czech integration in this area during her association with the EU. The diploma thesis monitors the period 1989-2006 and aims to evaluate whether the process was continual during the period or if it changed. The diploma thesis also evaluates if there were some significant problems during the process of the integration and searches for their reasons. Diploma thesis decomposes the problem into several partial problems, of which the most important are: goods flows between Czech Republic and the EU (mostly territorial and commodity structure..), technical aspects (technical harmonization, standards and norms, law convergence), economic context (GDP, balance of payments, etc.).
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The EU Policy to Fight Public Sector Corruption in the Member and in the Candidate States: an Instrument to Reduce Corruption or a Cause of a Paradoxical Membership Effect?
Svobodová, Dora ; Šlosarčík, Ivo (advisor) ; Potůček, Martin (referee)
The tiploma thesis "The EU policy to fight public sector corruption in the member and in the candidate states: an instrument to reduce corruption or a cause of a paradoxical membership effect?" deals with the conception, the development and the current state of the EU anticorruption policy in the member and in the candidate states. It provides an introduction into the issue of corruption and its control, with a particular emphasis on the corruption in the post-communist countries of Central and Eastern Europe. The thesis explains the interest of the EU in this phenomenon and provides an overview of the EU instruments to fight corruption in the member and in the candidate states. At the same time, it compares the effectiveness of the two dimensions of the EU anticorruption policy. Exemplified by the case of the post-communist states that entered the EU in 2004, the thesis analyzes whether the EU accession is connected with weakening of obligations that arise from this policy. Due to possible negative consequences of such a paradoxical membership effect, the thesis searches for possibilities how to reduce it and how to prevent it in the future. The thesis also provides for a brief case study on corruption and anticorruption in the Czech Republic from the application for the EU membership until now.
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Subsidiarity in EU law
Krátký, Jiří ; Tichý, Luboš (advisor) ; Pítrová, Lenka (referee)
Subsidiarity in EU law English Summary / Abstract The upcoming 30th anniversary of the Maastricht treaty is an opportunity to celebrate but also to critically evaluate the overall success of this significant political step towards deeper European integration. The Maastricht treaty incorporated the Principle of Subsidiarity as a general principle of law into the EU legal system. The Principle of Subsidiarity was intended as a safeguard against a creeping centralization and federalization of the alliance and a means of regulating the exercise of the Union's non-exclusive powers. Thirty years of experience is a good time to evaluate the success and fulfillment of that mission. This is all the more pertinent in 2021 as the EU finds itself on the threshold of a new public debate about the future of Europe. The Principle of Subsidiarity underwent several textual changes on the way to being anchored in the Treaties. Despite these changes the case law of the ECJ has remained for unclear reasons underdeveloped in comparison with other issues and areas of judicial review. The original emphasis placed on a judicial review of the fulfillment of substantial conditions and ex-post control of the principle has lately shifted to the ex-ante procedural one. Unfortunately, even this change did not bring the expected results....
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Blockchain at the European Level
Drašković, Teodora ; Kunertová, Tereza (advisor) ; Vondráčková, Aneta (referee)
Blockchain at the European Level Abstract The objective of this master thesis is to provide a basic overview of the blockchain technology, its features and its potential utilization, including an overview of European legal regulations that might be applicable to the technology, under certain conditions. In the first chapter, the master's thesis sets forth the legal framework of the EU primary law that establishes or can establish the EU's competence to act in the matters of blockchain technology, depending on its legal qualification (especially in the context of the internal market - namely the free movement of services and capital). The second and third chapters provide essential description of features of blockchain and cryptocurrency and related services. A more detailed description is provided in Annexes I-IV of this thesis. Further, the legal status and applicable regulation of cryptocurrencies are assessed at the European and national levels and in terms of other global jurisdictions. The assessment also includes the recent CJEU's judgment in the case Hedqvist, according to which bidirectional exchange services (purchase of cryptocurrency for fiat currency and vice versa) are to be exempted from VAT obligation under the VAT directive. In line with the CJEU's reasoning and the Advocate General's...
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Selected Legal Aspects of the Digital Single Market
Stárková, Anna ; Svoboda, Pavel (advisor) ; Vondráčková, Aneta (referee)
The master's thesis "Selected Legal Aspects of the Digital Single Market" delineates the legislative reaction of the European Union ("EU") to technological development for the Jacques Delors' encompassing overhaul of Europe's The master's thesis answers the on by identifying the DSM's theoretical and conceptual framework, DSM. The second part delineates the DSM's foundations arket's regulatory framework is DSM's foundations to assess the state of play of the DSM through the EU's most advanced - strengthening of the status of the free flow of data in the internal market's architecture, which
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Market access approach in relation to the internal market
Machovičová, Tereza ; Kunertová, Tereza (advisor) ; Svobodová, Magdaléna (referee)
The market access approach refers to a way of interpretation of the notion of restriction to free movement advanced by the Court of Justice of the European Union. The rationale behind the concept, as it emerged from the landmark judgment in Commission v. Italy (Trailers), is that any measure that hinders access to the market is prima facie considered as a restriction to free movement and is therefore held incompatible with EU law unless the Court finds it justified and proportionate. Applying the market access approach the Court seems to have departed from its previous case law as it does not require a measure to be discriminatory in any way. Instead, a measure is already found to constitute a restriction if it is liable to discourage economic operators from accessing the market of a Member State or making such access less attractive or more difficult. On one hand, this interpretation allows the Court to strengthen integration and contribute to establishing the internal market free from any obstacles. On the other hand, it considerably extends the scope of the notion of restriction to free movement and therefore the scope of EU law in general. Particularly, the market access approach allows the Court to strike down an immense amount of national measures and thus intrude into national regulatory...
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