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Tax Havens
Štefanides, Jan ; Štefl, Michal (referee) ; Kopřiva, Jan (advisor)
The diploma thesis deals with the issues of tax havens and opportunities of their utilization for the Czech entrepreneurs relating income taxes. The thesis focuses on analysis of the Czech legislation and international agreement binding for the Czech Republic and their interpretation in the case law of the European Court of Justice and the Highest administrative court of the Czech Republic. The thesis includes practical example of the utilization of tax havens.
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Tax Havens
Štefanides, Jan ; Štefl, Michal (referee) ; Kopřiva, Jan (advisor)
The diploma thesis deals with the issues of tax havens and opportunities of their utilization for the Czech entrepreneurs relating income taxes. The thesis focuses on analysis of the Czech legislation and international agreement binding for the Czech Republic and their interpretation in the case law of the European Court of Justice and the Highest administrative court of the Czech Republic. The thesis includes practical example of the utilization of tax havens.
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The Importance of ECJ Case Law for the Free Movement of Goods on the EU Internal Market
Jakabovičová, Lucia ; Adámková, Vlasta (advisor) ; Žamberský, Pavel (referee)
The paper aims to embrace the establishment, development of rules and functioning of the freedom of movement of goods on the internal market of the EU and the impact which the European Court of Justice (ECJ) case law had in this domain and still has today. It opens with the description of the internal market and the freedom of movement of goods, the role of the internal market for the European integration, the development of this freedom in the context of the internal market development and basic characteristics of the freedom of movement of goods. Thereafter, the focus shifts to the legal rules of the internal market and freedom of movement of goods, to the CJEU as one of the main European institutions, its role, competences, composition and the different types of proceedings in front of this Court as well as the changes brought by the Lisbon Treaty. The final part is devoted to the analysis of the chosen ECJ decisions that are considered to be the most significant for the free movement of goods. The paper provides comprehensive overview of the topic implying that the ECJ case law played an important role in the domain of free movement of goods and significantly influenced its functioning.
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Hindrances to Free Movement of Workers in European Court of Justice Cases
Černá, Martina ; Grmelová, Nicole (advisor) ; Soušková, Milena (referee)
The aim of my thesis is to acquaint the reader with the problematic of free movement of workers, both from the theoretical point of view and from practical point of view based on the European Court of Justice cases. In the theoretical part of the thesis, I focus on the characteristics of internal market and definition of free movement of persons and workers. I mention individual law regulations that significantly influence the problematic of free movement of persons. Further, I describe different exceptions from free movement of workers, mutual recognition of academic qualifications and social security regarding the movement of workers. And at last in my practical part, I analyze individual cases of ECJ which have had the most significant impact on the development of free movement of workers.
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Hindrances to Free Movement of Workers in European Court of Justice Cases
Mašková, Jitka ; Grmelová, Nicole (advisor) ; Filipinská, Lucie (referee)
The aim of my master thesis is to analyze hindrances to free movement of workers both from the theoretical point of view and in relation to the European Court of Justice cases. In the first part of the thesis I summarize the development of European integration and general principles of free movement of persons. Then the attention is paid to free movement of workers itself. The definition of a worker, primary and secondary legislation governing free movement of workers and the scope of free movement of workers are presented as well. Moreover, derogations from the principle of free movement of workers are discussed. The next part of the thesis is dedicated to the description of the European Court of Justice, its composition and various types of proceedings. In the last part of the thesis the most significant ECJ cases concerning hindrances to free movement of workers are selected and analyzed.
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Place of business in tax laws
Alexiová, Karolína ; Svátková, Slavomíra (advisor) ; Říhová, Lucie (referee)
This work aims at the problems of the place of business in tax laws, and it is divided into three parts. At the beginning this place of business is defined out of point of commercial law, in the first place out of point of the VAT law and the law of income tax with mentioning European court yard juridicature and international contracts about prevention of double taxation. Another part of this work deals with limitation of criteria and analysis of parameters important for establishing a place of business out of point of the VAT law and permanent place of business out of point of the income tax law. The last part focuses on comparison between the place of business and permanent place of business according to the chosen criteria. There is also summary concerning the establishment of the place of business out of point of two taxes and their impact on reality.
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Vliv judikatury Evropského soudního dvora v oblasti přímých daní
Krejsa, Jan ; Vítek, Leoš (advisor) ; Pavel, Jan (referee)
V práci byla analyzována judikatura ESD v oblasti přímých daní a formulovány specifické zásady. ESD postupuje ve třech krocích: zjišťuje, zda existuje omezení EU práva, posuzuje, zda jde o srovnatelné postavení rezidentů a nerezidentů, a nakonec konstatuje, zda může být rozdílné zacházení ospravedlněno naléhavými důvody veřejného zájmu. V práci byla provedena komparace uplatňování judikatury v členských státech. Vliv judikatury ESD byl potvrzen v rozdílné míře; zpravidla dochází k vyvažování aktivního a pasivního přístupu na straně legislativy nebo justice. I přes zjevný vliv judikatury zůstávají v právních předpisech ustanovení, která jsou rozporu s evropským právem.
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