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Taxation of Incomes arising from the Construction Contract realized in Slovakia
Minář, Michal ; Kučera, František (referee) ; Brychta, Karel (advisor)
This diploma thesis deals with the obligations for implementing the construction project in the Slovakia and its taxation. At first is defined basic terminology, concept of single market of the European Union and the harmonization process of direct and indirect taxation. In the analytical part of the thesis are relevant sources of international, union and national law analyzed. The practical part is focused on specification construction contract, accomplishment all obligations and an exemplary taxpayer's tax liability is calculated.
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Personal status of legal entities in private international law
Doula, Sufjan ; Pfeiffer, Magdalena (advisor) ; Pauknerová, Monika (referee)
In today's world, where globalisation and internationalization becomes part of our daily life, international entrepreneurship turns into a more actual and important issue. The role of law in this system is to set borders and give directions, which reflect the current state of global society. The aim of the diploma thesis Personal status of legal entities in private international law is both to clarify the actual legal situation of determining the personal status of legal entities and to find out the current grade of global legal integration in these aspects, that either encourages or prevents legal entities from international activities. In order to achieve that, firstly, a theoretical definition of the historically evolved theories for determination of personal status of legal entities is given. Subsequently, their main be- nefits and drawbacks are analysed. The first part is concluded with a definition of the scope of the conflict between the two main theories - incorporation theory and real seat theory. Additionally possible ways, how to solve this conflict together with their potential impact, are sought. Further parts of the thesis deal with such terms as recognition of foreign legal entities and cross-border transfer of seat. These all are essential terms that are bound with the per- sonal status of...
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Abuse of European Union law
Matějec, Martin ; Navrátil, Petr (referee)
Abuse of European Union law Abstract The aim of this dissertation is to analyze the principle of the prohibition of abuse of EU law and its applicability in various areas of EU law. The dissertation focuses mainly on the analysis of the case law of the Court of Justice, which plays a crucial role in defining the principle and the scope of its application. The following research questions are set out in the dissertation: 1) What practice constitutes the abuse of law under EU law?; 2) Does the Court of Justice apply only one single principle of the prohibition of abuse of EU law or does it apply various principles to different areas covered by EU law?; 3) If there is only one principle of the prohibition of abuse of EU law, how is this principle applied in various areas of EU law? Is the principle applied always in the same manner or are there areas of EU law that are subject to a more restrictive application of this principle? 4) What are the legal means that can prevent the abusive practices of economic operators or more precisely what are the legal means that can reduce the abuse of law? In order to answer these research questions the dissertation is divided into five parts. The first part defines the notion of abuse of law and the purpose of the principle of the prohibition of abuse of law, which finds...
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Abuse of European Union law
Matějec, Martin ; Král, Richard (advisor) ; Sehnálek, David (referee) ; Šmejkal, Václav (referee)
Abuse of European Union law Abstract The aim of this dissertation is to analyze the principle of the prohibition of abuse of EU law and its applicability in various areas of EU law. The dissertation focuses mainly on the analysis of the case law of the Court of Justice, which plays a crucial role in defining the principle and the scope of its application. The following research questions are set out in the dissertation: 1) What practice constitutes the abuse of law under EU law?; 2) Does the Court of Justice apply only one single principle of the prohibition of abuse of EU law or does it apply various principles to different areas covered by EU law?; 3) If there is only one principle of the prohibition of abuse of EU law, how is this principle applied in various areas of EU law? Is the principle applied always in the same manner or are there areas of EU law that are subject to a more restrictive application of this principle? 4) What are the legal means that can prevent the abusive practices of economic operators or more precisely what are the legal means that can reduce the abuse of law? In order to answer these research questions the dissertation is divided into five parts. The first part defines the notion of abuse of law and the purpose of the principle of the prohibition of abuse of law, which finds...
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Non-contractual liability of the EU
Navrátil, Petr ; Tomášek, Michal (advisor) ; Král, Richard (referee) ; Sehnálek, David (referee)
Non-contractual liability of the EU Abstract The aim of this thesis is to systemize the history of EU non-contractual liability; to analyse in detail the current concept of non-contractual liability of the EU, including procedural and substantive law aspects; to present a brief comparative analysis of selected national legal systems and their role in the regarding the general principles common to the laws of the Member States (and vice versa to reflect on the influence of EU non-contractual liability and its' possible role in the europeanization of administrative law); to contextualise non-contractual liability of the EU (with regard to constitutional, international and national aspects) and to consider compensation for damages caused by the EU as a tool for (un)effective judicial protection of individuals. Research methods are content analysis and comparison. This thesis is divided into seven chapters. The first chapter is introductory and defines the subject of research, the methods used and terminology. The second chapter deals with an analysis of the current state of professional debate on non-contractual liability of the EU. The main part of the thesis focuses on the identification of problems connected to non-contractual liability of the EU and contextualization of those problems. In that regard...
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European Commission as a Guardian of the Treaties
Langhammerová, Šárka ; Plechanovová, Běla (advisor) ; Parízek, Michal (referee)
This bachelor thesis focuses on the behavior of the European Commission in the infringement of proceedings based on article Article 258 et seq. TFEU. The paper seeks to look behind the borders of mere legal framework of infringement proceeding and deals primarily with the political influences, which can affect the Commission's decision on how to act, as well as the theories, which try to explain and predict its reaction on the violation of Treaties by a Member State or different actors. The structure of the paper is as follows. Firstly, this thesis deals with the Commission's position in the system of the EU, with basic information about the Commission, then raises the question of whether the Commission is independent and impartial, or whether it is under some external or internal political pressures. Secondly, the thesis studies the infringement proceedings and the possibilities, procedures and tools available to the Commission to enforce the law and also how the Commission uses these options in practice. Of course, the paper will also cover the limits of this procedure. The Commission's main limitation of its ability to enforce the law is the lack of resources. This problem helps to resolve its discretion power. It can choose in which case of non-compliance to initiate the infingement...
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Personal status of legal entities in private international law
Doula, Sufjan ; Pfeiffer, Magdalena (advisor) ; Pauknerová, Monika (referee)
In today's world, where globalisation and internationalization becomes part of our daily life, international entrepreneurship turns into a more actual and important issue. The role of law in this system is to set borders and give directions, which reflect the current state of global society. The aim of the diploma thesis Personal status of legal entities in private international law is both to clarify the actual legal situation of determining the personal status of legal entities and to find out the current grade of global legal integration in these aspects, that either encourages or prevents legal entities from international activities. In order to achieve that, firstly, a theoretical definition of the historically evolved theories for determination of personal status of legal entities is given. Subsequently, their main be- nefits and drawbacks are analysed. The first part is concluded with a definition of the scope of the conflict between the two main theories - incorporation theory and real seat theory. Additionally possible ways, how to solve this conflict together with their potential impact, are sought. Further parts of the thesis deal with such terms as recognition of foreign legal entities and cross-border transfer of seat. These all are essential terms that are bound with the per- sonal status of...
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