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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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Remedial and Supervisory Measures in Tax Proceeding
Hajdová, Veronika ; Pagáč, Zdeněk (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis aims on issues of protecting the rights of taxpayers, specifically remedial (ordinary and extraordinary) and supervisory measures in tax proceeding, within the Act no. 280/2009 Coll, The Tax Code, as amended. The aim of this thesis is to find, systematically characterize, describe and explain the remedial measures, including the action in administrative proceeding.
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Reviewing of the administrative acts under the Act on the service relationship of members of the security corps
Paulík, Petr ; Vedral, Josef (advisor) ; Staša, Josef (referee)
Reviewing of the administrative acts under the Act on the service relationship of members of the security corps Abstract The subject of this thesis is an analysis of the provisions of Sections 190 to 194 and 196 of the Act No. 361/2003 Coll., on the service relationship of members of the security corps (referred to as the "Service Act"), as well as comprehensive view of the proceedings on appeals and supervisory remedies conducted under this Act, highlighting problematic aspects and interpretative ambiguities in the application practice, their critical evaluation and proposing possible solutions in the form of proposals de lege ferenda. The first part of the thesis deals with the service relationship of members of security corps in general, summarizes the historical development of the legislation concerned and offers a brief look at the service relationship of members of security forces in neighbouring countries Slovakia and Germany. The second part defines the subject matter of the service relationship proceedings conducted under the Service Act and introduces partial aspects of the proceedings in the form of the definition of a service officer, the specifics of service and the formalities of the decision in the proceedings conducted under the Service Act, and also states the Code of Administrative...
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Comparison of Czech and German legal regulation of appellate review
Vaculínová, Julie ; Dvořák, Bohumil (advisor) ; Holčapek, Tomáš (referee)
Comparison of Czech and German legal regulation of appellate review Abstract The purpose of the master's thesis is to describe and subsequently compare the appellate review in the civil procedure in the Czech and German legal regulations, namely in the light of the upcoming recodification of civil procedure in the Czech Republic. The appellate review is a remedial measure which aims to review the challenged decision of the appellate court from the legal point of view. The role of the appellate review is to unify case law and to ensure justice in individual cases. While in the Czech Republic the appellate review is conceived as an extraordinary remedial measure, in Germany it is a regular legal remedy. This difference determines most of the elements of the appellate review. The thesis is composed of an introduction, seven chapters and a conclusion, including the author's de lege ferenda suggestions. The chapters first introduce the topic, continue with a description of a particular element of the appellate review in the Czech and German legislation, and conclude with a comparison and evaluation of the author. The subchapters addressing the Czech legal regulation also contains de lege ferenda suggestions, particularly with respect to the substantive intent of the Code of Civil Procedure. Chapter One first...
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Appeal
Houdková, Martina ; Mulák, Jiří (advisor) ; Richter, Martin (referee)
Appeal Abstract This Master's thesis introduces the Czech legal regulation of the institute of appeal in criminal proceedings. First of all, it focuses on the subjective and objective conditions of appeal and analyses the course of proceedings before the court of appeal. The main aim of this work is to present the concept of the current legal regulation and thus provide the reader a basic and comprehensive concept of this remedy. This thesis offers a view of the individual points of the current regulation of the institution of appeal through the eyes of experts in the field of criminal law and at the same time presents my own views. The thesis also briefly discusses and evaluates the forthcoming changes to the appeal procedure that are contemplated by the government's draft to recodify the Code of Criminal Procedure, which was presented to the public in the autumn of 2022. Chapter one is a brief excursus into the system and nature of legal remedies, which provides an important introduction to the subject of appeal and an understanding of the institution itself. This is followed by a chapter dealing with the basic and specific principles that substantially affect the appeal process that is built upon them. Knowledge of the various principles and their application in the appeal process is essential for...
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Comparison of Czech and German legal regulation of appellate review with reference to Czech Republic's impending civil procedural law reform
Novotná, Kateřina ; Frintová, Dita (advisor) ; Zahradníková, Radka (referee)
a klíčová slova v anglickém jazyce Název práce: Comparison of Czech and German legal regulation of appellate review with reference to Czech Republic's impending civil procedural law reform Abstract This diploma thesis describes and compares the regulation of civil appellate review under Czech law with the legislation in the Federal Republic of Germany. The first part addresses the chosen topic on a broad level. The introductory section provides an overview of appellate review in both legal systems, a summary of recent recodification efforts, as well as a brief description of the historical development and appellate systems. The next section continues with admissibility. It contains the current Czech and German appellate review's admission regulation. The entire paper is structured so that the Czech law is always described first, followed by the German one, simultaneously comparing both versions and summarizing the results and key differences. The admissibility is divided into objective and subjective, followed by the explanation of additional requirements that both Czech and German appellate reviews must meet. It is also worth noting the assessments of admissibility. In Germany, only courts of appeal can determine whether an appellate review is admissible. In the next section, subjective...
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Appeal in civil procedure
Vaníčková, Zuzana ; Frintová, Dita (advisor) ; Zoulík, František (referee)
The aim of this thesis is to describe and analyse the legal institution of appeal in Czech civil procedure. The goal of this thesis is to provide both - (i.) an overview of the issue of appeal in civil procedure and (ii.) an outline of its practical problems and their solutions. Czech legal order distinguishes ordinary and extraordinary legal remedies. The only ordinary legal remedy according to positive law is the appeal. It represents the most frequently used form of a review of judicial decisions. The legal regulation of the appellate procedure in civil cases is enshrined in Act No. 99/1963 Coll. on the Civil Procedure, as amended. The thesis is divided into thirteen chapters, each of them dealing with different aspects of the legal institution of appeal. The first one focuses on its historical development. The next chapter deals with the importance of this procedural institution within the framework of legal remedies. Thereafter the thesis provides a general (theoretical) explanation of an appeal. It is the only ordinary remedy in Czech civil procedure. The concept of an appeal in our national legal system is based on the appellate principle. In the current Czech civil procedure the complete and incomplete appellate systems are both determined and applied. The remaining chapters are devoted to...
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Planning permission procedure: process, decision and means of defence
Adamusová, Zuzana ; Kopecký, Martin (advisor) ; Frumarová, Kateřina (referee) ; Staša, Josef (referee)
Planning permission procedure: process, decision and means of defence Abstract The topic of the thesis is the planning permission procedure, which is regulated in Act No. 183/2006 Coll., on town and country planning and building code (Building Act) and its goal is to issue one of the types of planning permission. Planning permission procedure follows town and country planning and at the same time other administrative procedures follow planning permission procedure. In many cases successful planning permission procedure is an indispensable and key precondition of the realization of applicant's intention. The thesis deals with the procedure itself, specifically elements of application for planning permission, commence procedure, types of delivery of written instruments, defining of participants of procedure, applying the principle of concentration, conditions and content of binding assessments for issuance of the decision, objections and remarks. Also the thesis focuses on planning permission itself (its elements and content), types of planning permissions, time-limit for issuing of the decision and methods how application should be considered. The thesis deals with issues which are related with supervising and remedial measures. In particular review of binding assessments for issuance of the decision,...
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Appeals in civil proceedings
Horáček, Petr ; Winterová, Alena (advisor) ; Sedláček, Miroslav (referee)
a klíčová slova v anglickém jazyce Title of rigorous thesis: Appellate review in civil procedure Abstract The rigorosum thesis focuses on the extraordinary remedy of "appellate review" (in Czech: dovolání), as stipulated in Act No. 99/1963 Coll., the Code of Civil Procedure, as amended. The remedy is extraordinary in the sense that it allows to contest a final and enforceable court decision. The thesis is divided into seven chapters. The first two chapters focus on the general principles of civil procedure, appellate systems, types of remedies and the history of the concept of appellate review. The second chapter also includes a passage presenting the planned recodification of civil procedure based on the substantive intent of the Civil Procedure Rules drafted in 2017. The third chapter is the core of the thesis and contains, in particular, the conditions for admissibility of appellate review and the requisites of an application for appellate review. The chapter describes who can lodge an application for appellate review, and specifies the place and deadline for filing the application. Two autonomous requisites are essential for an appellate review and the relevant proceedings: (a) definition of the conditions for admissibility of appellate review; and (b) specification of the grounds for appellate...
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