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Legal and Financial Aspects of the State Aids
Petr, Zbyněk ; Marková, Hana (advisor) ; Boháč, Radim (referee) ; Švarc, Zbyněk (referee)
LEGAL AND FINANCIAL ASPECTS OF THE PROVISION OF STATE AIDS Abstract The subject of the work is to explain the general structure of legal norms applicable to materia state aids, starting with public international law, European law and the subsequent transition to domestic legislation and its comparison with neighbouring jurisdictions of the Slovak Republic and Poland. The first part of the doctoral thesis is to learn about the issues, related to the topic of work, with patterns of thought and reflection as well as the tasks that were set at the beginning of the work and arise from the chosen procedure. This should contribute to a better understanding of the work. The following section defines the concept of state aid as well as basic resources and postulates, related to the principal concept of work. First of all, I focused on international agreements, which first used this concept, and their consequent reflection in the development and shaping of European law, including the area of European Community law and the law of the European Union, which now represents some of the unified systems. Furthermore, there is a comprehensible resumed depth analysis of the mechanisms of decision making processes of the European institutions, whose task is the practical application of standards governing state aid and its...
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Legal and Financial Aspects of the State Aids
Petr, Zbyněk ; Marková, Hana (advisor) ; Boháč, Radim (referee) ; Švarc, Zbyněk (referee)
The dissertation is devoted to the topic of "public support". In practice, however, it is possible to notice expressions like "state support" or "state aid", which are equivalents for the Czech term "public support". I explore the given concept in the international law, European and Czech legislations. Subsequently, I compare it with the laws of Poland and the Slovak Republic. The crucial part of the doctoral thesis focuses on investment aids aimed at the tool of discounts on income taxes, which is evaluated both from the perspective of legal theory and practice. Finally, I scrutinize the case law of the European and Czech courts, which represent the basis, and there is also a comparison with the historical development of the evaluation criteria for compatibility of state aids. Keywords: state aids, regional aids, investment incentives, tax allowance.
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