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Case-law for Missing VAT in Carousel Frauds
Procházka, Vojtěch ; ČR), (Odvolací finanční ředitelství (referee) ; Brychta, Karel (advisor)
The Master‘s thesis deals with the issue of missing VAT in carousel frauds in case-law of the Court of Justice of the European Union and the Supreme Administrative Court of the Czech Republic. Partial issues are identification of missing VAT and subjects in fraudulant supply chain whose right to deduct input VAT can be denied along with question of sanctional or reparational character of denial of right to deduct input VAT. The thesis contains recommended procedure for tax payers to minimize risks related to deduction of VAT.
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Case law of the CJEU and Czech courts on the use of works on the Internet
Chaloupecký, Daniel ; Císařová, Zuzana (advisor) ; Žikovská, Petra (referee)
Case law of the CJEU and Czech courts on the use of works on the Internet Abstract This thesis deals with the issue of the use of copyright works on the Internet and its aim is to compile an overview of the most relevant case law on the subject and to analyse it in appropriate sections. Systematically, it consists of three main chapters. The first is of an introductory, general nature and focuses on the interpretation of the basic concepts of copyright in general and the question of authorship. In the second chapter, the author focuses on the institutes and the European and Czech legislation in force on the use of copyright works, which is viewed through a rather general prism. Already here, however, the Internet aspect of the problem is gradually emphasized and, to increase the reader's comfort, references to previous or subsequent parts are made extensively throughout the work. The sometimes neglected institute of public licenses and open source software is also given prominence. The third, most extensive and central chapter of the thesis, discusses firstly the phenomenon of the World Wide Web and its perception from a legal point of view and continues by describing the most important specifics of the use of copyright works on the Internet. This is followed by a battery of specific uses of copyright works...
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Protection of the personal rights in judical decisions of the European Court of Human Rights and the Constitutional Court
Rezler, Tomáš ; Křesťanová, Veronika (advisor) ; Holcová, Irena (referee)
Protection of the personal rights in judicial decisions of the European Court of Human Rights and the Constitutional Court This diploma thesis deals with selected aspects of protection of the personal rights taking into account the conclusions adopted by the jurisprudence. The concept of personality protection is very broad and therefore its comprehensive treatment within one diploma thesis would not be desirable or possible. Therefore, in the presented publication, the author leaves aside the protection of a person's physical integrity and focuses on selected values of moral integrity and the protection that the law provides for them. Particular attention is given to the rights to dignity, honor, privacy and the one's image. As the name suggests, the essential part of the work is the analysis of court decisions, in particular the relevant case law of the European Court of Human Rights and the Constitutional Court of the Czech Republic. The diploma thesis consists of seven parts, which are further divided into chapters. The first part introduces the reader to the topic, defines basic concepts and characterizes the nature of personality protection in the Czech Republic. The second part, on the one hand, deals with the nature of unauthorized interference with personality, and on the other hand,...
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Trade usages
Křenek, Jakub ; Pelikán, Robert (advisor) ; Eichlerová, Kateřina (referee)
Trade usages Abstract This thesis deals with trade usages in Czech law. The main focus of the work is the decisions of the highest court system, regional and high courts, and the general question of trade usages in Czech legal science. The introduction defines the issue and points to the limits of the work, which are numerous, given the multidimensional nature of the problem under study and the relatively limited possibilities of legal science to respond adequatelly to all of them. The first part of the thesis defines the notion of trade usages from the perspective of Czech law and international trade law, defines trade usages in relation to similar institutions and further develops the position of custom in the Czech legal system. The second part discusses the issue of case law and its binding force - how the unifying function of the Supreme Court works, the binding force of the Constitutional Court's rulings, how the case law on trade practices works in the individual articles of the supreme court system, and the influence of the European Convention of Human Rights on the quality of judicial decision-making and the manner of publication and correct using of case law in general. The third part discusses the history of trade usages in the Czech legal system, through the legal order of the Austrian monarchy...
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Conceptual characteristics of a copyright work in the light of case law
Filipová, Kateřina ; Holcová, Irena (advisor) ; Křesťanová, Veronika (referee)
Conceptual characteristics of a copyrighted work in the light of case law The diploma thesis deals with the analysis of the conceptual characteristics of a copyrighted work enshrined in Article 2 Section 1 of the Copyright Act (the so-called general clause) and it deals with the analysis of other associated provisions necessary for the correct identification of a copyrighted work. The general clause represents a key provision of copyright law and forms an imaginary gateway to the regime (rights and obligations) of the Copyright Act. The goal was to analyze individual conceptual characteristics and evaluate them in terms of abstractness and clarity. Given that the conceptual characteristics are vaguely defined in the law, they were described using the judicial interpretation of Czech courts and the Court of Justice of the European Union, as well as doctrinal interpretation. The acquired knowledge was applied to specific cases, problematic aspects of conceptual characteristics that occur in practice and that could be improved de lege ferenda were also determined. The analysis of conceptual characteristics in the light of case law (jurisprudence) shows that the courts and doctrine interpret the conceptual characteristics relatively consistently, however, the main inconsistency can be found in the...
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Infringement of intellectual property in the environment of computer networks
Jeřábek, Tomáš ; Žikovská, Petra (advisor) ; Dobřichovský, Tomáš (referee)
Title: Intellectual Property Rights Infringements in Computer Networks Environment The focal point of the presented thesis is a description of relevant legislation and case law and an analysis of various kinds of liability. The legislation has been described starting on the level of international treaties, including the TRIPS Agreement and the WIPO Internet Treaties, through European directives and finally closing with the Czech national law, the Copyright Act in particular and other selected norms of both civil and criminal law. The thesis deals with foreign regulations in France and the United States known for their consistency in copyright protection. The Czech Supreme Public Prosecutor Office guidance note has been discussed shortly followed by an analysis of civil, administrative and criminal liability. Case law spans the decisions from the Czech Constitutional Court, Supreme Court and Supreme Administrative Court, then the European Court of Justice judgement in the Scarlett case and a several foreign decisions, especially Dutch judgements in matters of the professional association BREIN and the American Betamax case.
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