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Application of the Convention for Avoidance of Double Taxation between the Czech Republic and Cypriot Republic
Pěta, Jan ; Fojtů, Dagmar (referee) ; Brychta, Karel (advisor)
This bachelor´s thesis convention for avoidance of double taxation between the Czech Republic and the Cypriot Republic and focuses on the taxation of natural persons incomes. It covers the double taxation history and the basic concepts used in the international taxation sphere. Also, methods of tax collection from persons who are not residents of the Czech Republic are clarified. The end of the theoretical part of the thesis explains methods of double taxation prevention. The practical part introduces the case of the resident of Czech Republic who has income both in the Czech Republic and in the Cypriot Republic.
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Application of the Convention between the Czech Republic and the Republic of Austria for Avoidance of Double Taxation
Přechová, Renáta ; Šnajdrová, Jana (referee) ; Brychta, Karel (advisor)
The present thesis deals with the articles of the double taxation agreement concluded between the Czech Republic and the Republic of Austria. Its aim is to highlight the solution of problems concerning the jurisdiction in the state of source and the jurisdiction in the state of residence. It shows how the methods to prevent double taxation are to be applied. It compares the differences in tax obligation of a resident of a country with which the Czech Republic has not concluded an agreement on precluding double taxation with the obligation of a resident of the Republic of Austria, which is a contracting country. It proves the justification of the existence of agreements on precluding double taxation by means of concrete examples and points out the necessity of their continual updating.
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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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The prohibition of discrimination in labor relations
Ciencialová, Andrea ; Štangová, Věra (advisor) ; Brádlerová, Libuše (referee)
In my work I focuse on problem of discrimination and its prohibition in the labour relations. It's necessary to work with this principle in much more wide context than just as principle in above mentioned relations. The principle of discrimination and its prohibition is very close to another pricipl namly principl of equal treatment. Theese two basic principles are premeated in whole legal system and in many basic and important international documents, documents of European law and documents on conctitutional level in many countries, including Czech republic. So, my work deals with this principles on diffrent levels of law and other related matters. The thesis is composed of introduction, seven chapters, each of them dealing with legislation on a different level, other related subjectss and conclusion. The work is arranged logicly from defining basic terminology used in the thesis through the problems with discrimination and its prohibition in international law, law of European Union and in law of Czech republic. Then the discrimination and its prohibition in labour relations concernig some groups of staff and cases related to each individual group. Means of protection against discrimination and the institution of Ombudsman and his help to the wictims of disrimination are mentined in the end of...
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The Equal Treatment and the Prohibition of Discrimination of Employees
Černá, Edita ; Vysokajová, Margerita (advisor) ; Štangová, Věra (referee)
In my thesis I concentrate on the topic of the equal treatment and the prohibition of discrimination. The reason why I have chosen this subject matter is for its topicality and constantly increasing significance. The equal treatment, as well as the prohibition of discrimination, has to be respected in labour relations to create respectable conditions for employees and equal opportunities for job applicants. In practice, these principles support also better productivity in a workplace, because the work environment, where the law is maintained, is the healthy and prosperous one. However, the reality is different and these principles are not always enforced. That is the reason why discrimination or unequal treatment still exist today and it is not phenomenon, which would be typical only for relations between employers and employees or job applicants. Therefore, the international, European and interstate legislation is evolving constantly in this area and it is changing in an effort to reach more efficient application in practice. The aim of this thesis is to analyse applicable legislation of the equal treatment and the prohibition of discrimination and its influence on labour relations. The whole thesis is divided into introduction, four separate chapters, which are subdivided into particular...
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The principle of equal treatment and prohibition of discrimination in labour relations
Šlapanská, Petra ; Vysokajová, Margerita (advisor) ; Štefko, Martin (referee)
The principle of equal treatment and prohibition of discrimination in labour relations Abstract The principle of equal treatment and prohibition of discrimination is considered as one of the most important principles of labor law. The aim of this thesis is to give a comprehensive informational overview on this topic and showcase its projection into legal documents and decision-making practice. The text itself is divided into six chapters, which precede the introduction and conclude the conclusion. The first chapter deals with the key terms such as equality, equal treatment, discrimination and other related concepts. It also contains classification of these terms and their definition. The second chapter focuses on the projection of the equal treatment and non- discrimination principles at the international level. The basis of international organizations such as the United Nations, the International Labor Organization and the Council of Europe are the examined subjects. Detailed descriptions of the various international documents dealing with this matter are discussed further in this chapter as well. The third chapter specifies the regulation at European level, with a comprehensive list of the most important documents of European law, both primary and secondary. The main Treaty on the Functioning of the...
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Age Discrimination in Labour Law
Smolař, David ; Tomšej, Jakub (advisor) ; Morávek, Jakub (referee)
Age Discrimination in Labour Law Abstract Equal treatment and prohibition of discrimination are the core principles of labour law. They are instrumental in ensuring the full realisation of right to gain living by means of work. Age is one of the most common reasons for discrimination in employment whereby rights and opportunities of persons are limited based on the sole criterion of age. Prohibition of age discrimination in Czech labour law is then to a large degree influenced by the law of the European union, as well as by the case-law of the Court of Justice of the European Union. With regard to the above, the objective of the diploma thesis presented herein is to examine in detail the prohibition of age discrimination in the law of the European Union, focusing on the regulation of prohibition of age discrimination in employment and occupation according to Directive 2000/78/EC. The thesis aims to determine the different forms of age discrimination and delimit the prohibition of age discrimination according to Directive 2000/78/ES in the light of the case-law of the Court of Justice of the European Union. The thesis also aims to relate the findings to selected decisions of Czech courts. The thesis consists of an introduction, five chapters divided into subchapters and sections, and a conclusion. The first...
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Prohibition of discrimination against women in labor law relations
Šiková, Kristýna ; Štangová, Věra (advisor) ; Vysokajová, Margerita (referee)
Prohibition of discrimination against women in labor law relations Abstract This diploma thesis deals with the issue of women's discrimination in labor law relations. The aim of this thesis is a complex conception of the issue, especially the examination of women's position in labor law market in the context of selected socio-cultural problems and the historical genesis of women's position, definition of terms related to discrimination and analysis of relevant legislation, including case law. The thesis also deals with historical context, the current situation of women's position in the labor market and also the legal basis of equal treatment and non-discrimination principles. The thesis consists of an introduction, four chapters and a conclusion. Each chapter focuses on various aspects of the position of women in the labor market related to the principles of equal treatment and non- discrimination. The first chapter discusses the historical development of the position of women in society. The chapter is divided into four subchapters. The first subchapter is devoted to the beginnings of the Czech emancipation movement, which laid the foundations for further development of the feminist stream in our country. The second and third subchapter deals with the position of women in the interwar and socialistic...
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Indirect discrimination against contractors in public tenders
Přindiš, Petr ; Horáček, Tomáš (advisor) ; Liška, Petr (referee)
Indirect discrimination against contractors in public tenders ABSTRACT This thesis deals with the legal regulation of public procurement and focuses on the issues of indirect discrimination of contractors in public tenders and the fact that some economic operators cannot participate in procurement procedures due to unjust obstacles to competition laid down by the contracting authorities. One of the main principles of procurement, principle of non-discrimination is described in detail with a use of opinions of stated by the national courts, the Court of Justice of the European Union and in the decisions of the Office for the Protection of Competition in particular. The author of the thesis tries to describe the means of indirect discrimination that occurred in the past procurement procedures within the area of European Union. Discriminatory behavior of the contracting authorities is captured in a comprehensible way and the author shows practical examples to the reader. That all helps to illustrate why the contracting authority's specific behavior was not in compliance with the rules set out in public procurement. It is the analysis of the decision-making practice of the Office for the Protection of Competition, case-law of the national courts and the European Court of Justice that provides an insight into...
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Equal treatment and prohibition of discrimination in labour relations
Dolejš, Jaroslav ; Koldinská, Kristina (advisor) ; Lang, Roman (referee)
This thesis deals with the issue of equal treatment and prohibition of discrimination in labour relations. The principle of equal treatment and non-discrimination is one of the essential principles of labour law. Therefore, this principle is part of labour law at all levels - international labour law, labour law of the European union and national law. The author of this thesis chose this topic for its increasing social significance. The principle of equal treatment and non-discrimination is slowly becoming important social topic even in the Czech Republic. The thesis consists of four main chapters, which are further divided into subchapters. The first chapter briefly describes some of the essential concepts such as equality, discrimination, gender etc. Although these terms are commonly used, their description is important for better understanding of the topic. The other chapters deal with the law currently applicable in the Czech Republic. The second chapter describes the principle of equal treatment and non- discrimination in the documents of international law, esp. international conventions of the United Nations, International Labour Organization and the Council of Europe. The third chapter focuses on the aforesaid principle in the labour law of European Union. For the EU, the principle of equal...
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