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Comparation of Personal Income Tax in Czech Republic and Finland
Rulíšková, Pavla ; Beranová,, Michaela (referee) ; Brychta, Karel (advisor)
This diploma thesis is focused on taxation of personal income of dependent activity in the Czech republic and Finland. First, the basic context of primary freedoms in European union are defined. Then the relevant legislation concerning taxation of chosen income category in the Czech republic and Finland are described. Using these informations we calculate and compare the tax burden of several model taxpayers in these two countries.
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Limits of restrictions on fundamental rights and freedoms in connection with vaccination against COVID-19
Studničková, Alena ; Grinc, Jan (referee)
Limits of restrictions on fundamental rights and freedoms in connection with vaccination against covid-19 The thesis deals with the limits of restrictions on fundamental rights and freedoms in connection with vaccination against the covid-19 disease. Its goal is, firstly, to assess the compliance of the introduction of mandatory vaccination against covid-19 in the Czech Republic with the constitutional order, or to define the conditions that the legislation would have to meet in order to be considered constitutionally compliant, and secondly, to evaluate the legality of extraordinary measures issued for the purpose to get rid of the covid-19 epidemic. The text contains an outline of the legal regulation of compulsory vaccination in the Czech Republic, supplemented by an analysis of the relevant jurisprudence of the Constitutional Court, which is followed by a description of the regulation of the introduction of compulsory vaccination against the covid-19 disease in December 2022 and an evaluation of its constitutionality at the time of publication and at the time of completion of the work from the author's point of view. The next part is devoted to extraordinary measures related to vaccination against the covid-19 disease in the field of labour relations, education and services, where the emphasis...
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Legislative Development of Labor Mobility in the European Communities
Šubrt, Michael ; Lukešová, Anna (advisor) ; Šlosarčík, Ivo (referee)
This bachelor thesis examines the legislative development of labor mobility within the European Communities. The key research question is formulated as: "What has been the development of labor mobility within the European Communities and what legislative changes has this phenomenon undergone?" That makes this thesis a historical single-case study focused on one particular European policy. To explain the development, this thesis analyses primary sources (e.g., the primary and secondary European legislation and international treaties) but it also considers secondary legislation and the broader context. The main article is divided into four subchapters, each dedicated to the development in particular periods: before the establishment of the European Economic Community, after the Treaties of Rome, after the Single European Act, and finally after the establishment of the European Union by the Maastricht Treaty. The conclusion provides a summary of the findings.
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European Mobility from the Perspective of European Integration
Šubrt, Michael ; Lukešová, Anna (advisor) ; Kasáková, Zuzana (referee)
This bachelor thesis examines the institutional development of European mobility in the European Communities and the European Union. The phenomenon of mobility is understood as freedom of movement for workers, which evolved into the freedom of movement for all European Union citizens. The key research question is formulated as: "Where and when might the origin of the European mobility be found?" and "How has it evolved since?" That makes this thesis a historical case study focused on one particular European policy. To explain the development, this thesis analyses primary sources (e.g. the European legislation) and secondary literature. The historical section is divided into six subchapters, which describe the development in particular periods: before the establishment of the European Economic Community, after the Treaties of Rome, after the Single European Act, after the establishment of the European Union by the Maastricht Treaty, after the Amsterdam Treaty and finally after the Treaty of Lisbon reforms. In the final discussion, the ascertained knowledge is confronted with some of the European integration theories (e.g. the theory of major historical breaks or neofunctionalism).
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Limits of restrictions on fundamental rights and freedoms in connection with vaccination against covid-19
Studničková, Alena ; Wintr, Jan (advisor) ; Kindlová, Miluše (referee)
Limits of restrictions on fundamental rights and freedoms in connection with vaccination against covid-19 The thesis deals with the limits of restrictions on fundamental rights and freedoms in connection with vaccination against the covid-19 disease. Its goal is, firstly, to assess the compliance of the introduction of mandatory vaccination against covid-19 in the Czech Republic with the constitutional order, or to define the conditions that the legislation would have to meet in order to be considered constitutionally compliant, and secondly, to evaluate the legality of extraordinary measures issued for the purpose to get rid of the covid-19 epidemic. The text contains an outline of the legal regulation of compulsory vaccination in the Czech Republic, supplemented by an analysis of the relevant jurisprudence of the Constitutional Court, which is followed by a description of the regulation of the introduction of compulsory vaccination against the covid-19 disease in December 2022 and an evaluation of its constitutionality at the time of publication and at the time of completion of the work from the author's point of view. The next part is devoted to extraordinary measures related to vaccination against the covid-19 disease in the field of labour relations, education and services, where the emphasis...
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Concept of free movement of persons and workers in the EU and their correlation
Šafránková, Kristýna ; Kunertová, Tereza (advisor) ; Scheu, Harald Christian (referee)
Free movement of persons and workers in the EU and their correlation Abstract This thesis is focused on one of the fundamental freedoms of the internal market. This is the free movement of persons and workers, which define the fundamental right of every citizen of the European Union. The thesis focuses on the free movement of persons and workers from the point of view of theory and practice, with emphasis on the case law of the Court of Justice of the European Union. The subject of the thesis is to map the issue of free movement of persons and workers from the evolution of this freedom, the introduction of citizenship of the EU and the consolidating Directive 2004/38, the definition of worker, to the current situation in the light of covid-19 crisis, that had a huge impact on the freedom of movement. The aim of the thesis is to look at the free movement of persons and workers from the point of view of their correlation and compare their rights. The thesis is divided into 4 chapters, where the first chapter is focused on the historical development of freedom of movement of persons and includes a subchapter dealing with citizenship of the EU. This chapter also regulates the right of residence of EU citizens. The second chapter deals with the definition of a worker, including the view of this term in the light...
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Attitudes Towards Free Movement of Workers from the Perspective of Welfare Regimes
Janáková, Šárka ; Young, Mitchell (advisor) ; Rovná, Lenka (referee)
This Master's Thesis studies the connection between welfare regime clusters, their institutions and public attitudes towards the free movement of workers in the European Union. It aims to analyse, whether welfare regime clusters can serve as a useful tool for understanding the cross- national differences in public opinion on intra-EU labour migrants. To do so the Thesis uses the institutional theory and looks at three dimensions of welfare state institutions - the universality of the welfare state, economic inequalities and job opportunities. The study is conducted on the case of eight (former and current) EU member states, which are divided into four pairs, each representing one of the welfare regimes - conservative, liberal, social democratic and Southern European. The Thesis concluded that neither clustering into welfare regimes, nor institutional dimensions represent a sufficient tool to explain the variations in attitudes between the chosen countries. Insufficiency of clustering was shown in the case of some countries, that are part of the same welfare clusters but show different levels of support for free movements of workers. Additionally, countries with the positions in the studied institutional dimensions which should lead to the most positive attitudes do not reach the predicted degree of...
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Status of a family of EU citizens as derivative beneficiaries of the right to free movement of persons within the EU
Jirsa, Tomáš ; Tomášek, Michal (advisor) ; Forejtová, Monika (referee) ; Svobodová, Magdaléna (referee)
Status of a family of EU citizens as derivative beneficiaries of the right to free movement of persons within the EU This thesis analyses the legal status of an EU citizen and his family members which are derivative beneficiaries of the right of free movement within the EU. For the purposes of analysis, comparison and understanding of the real benefits of European citizenship, the focus of my thesis is on the family members, whether they may be other EU citizens or third country nationals. The thesis also aims to highlight certain rights and general principles in the case law of the CJEU which have taken shape in the case law of the CJEU on the right of the EU citizens to move and reside freely in other Member States as well as in their home Member state. These include in particular the right to respect for private and family life, the principle of the best interests of the child, the principle of proportionality, the principle of non-discrimination and the doctrine of the genuine enjoyment of the substance of the rights attaching to the status of European Union citizen. The first chapter of my thesis serves to introduce the institution of European citizenship, its origins, its development, recalling the key case law that has shaped it, its future development considerations on its reform and...
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The status of migrants in the social sphere
Zábojová, Kristýna ; Zemánek, Jiří (advisor) ; Scheu, Harald Christian (referee)
English summary The status of migrants in the social sphere The aim of the work is to identify and describe the position of two groups of European citizens, a worker and a student, migrating over Europe and exercising their rights. On one hand, there is still some discrimination against the EU citizens, and on the other hand, there is some criticism of the ECJ for its excessive benevolence in decision making. The social area stated in the name of the work is intended not only as the area of social security and labour law, but also as the area of access to education and meeting of the cultural needs of people. The thesis is divided into two parts, general and special. Two introductory chapters comprising the general part of the work are devoted to defining of the terms free movement of persons and the European social rights, and their historical development across the primary legislation. The author notices also the historical circumstances and reasons why the developments lead this way. The relevant present legal regulations in the secondary law are analysed in detail and a possible vision for the future of the EU is introduced. A special section consisting of the third and fourth chapter aims at demonstrating of the true position of the migrants via the selected judicial decisions the ECJ. There is an...
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