National Repository of Grey Literature 59 records found  1 - 10nextend  jump to record: Search took 0.01 seconds. 
International Taxation of Dividends
Jurčáková, Renata ; Vašíčková, Vladislava (referee) ; Brychta, Karel (advisor)
The Master’s thesis is focused on international taxation of dividends from the perspective of legal entities. With regard to the scope of the topic deals with, the thesis focuses only on taxation of dividends issued by holding companies. The Master’s thesis deals with description and analysis of the relevant legislation, that is international, union and domestic legislation. The knowledge of the analysis is applied in recommendations for holding companies.
Electronic signature in public administration
Ivanchanka, Darya ; Sikora, Marek (referee) ; Zeman, Václav (advisor)
The theme of the bachelor thesis includes the issue of electronic signature and its definition at the theoretical level and subsequently in terms of comparison for selected countries, which are listed in the practical part of the bachelor thesis. The theoretical part deals with the main concepts and problems such as the concept, function and technology of electronic signature, as well as the issue of e-government and public administration, which is also important for the solution of the selected theme. The practical part of the bachelor thesis includes a comparison of electronic signature in selected countries, such as Russia, Belarus and selected Baltic States. In the practical part is also elaborated the view of European law on the issue of electronic signature, its requirements and functions that the electronic signature should fulfill in EU countries. The educational application developed within the bachelor’s thesis is described in the practical part as well. This application will enable students to understand working of electronic signatures and its use in public administration.
The foreign tax relations
Lauschmann, Jindřich ; Kotáb, Petr (advisor) ; Kohajda, Michael (referee)
Issues of international tax relations are a very important matter in the domain of international business. Double taxation of income and capital, administrative demands of crossborder tax relations, and from the point of view of tax authorities also fight against tax evasion, these all are problems that must be considered rigorously in a world economicaly based on international exchange of goods and services. What's more, these issues are dealt with on mutualy distinct legal legal levels of domestic, European and international law, and only with deep analysis of all three systems in context of each other can be identified what rules govern specific issues of international tax relations. Although some areas, especially avoding international double taxation, are nowadays resolved in a satisfactory way, other issues, e.g. crossborder assistance in collection of taxes, are yet to be settled complacently. This thesis is aimed at exploring international tax relations and legal rules, that govern these relations. Where possible, author takes broader look at issues at hand; where finding relevant resources is too challenging, it takes a point of view from perspective of czech legal system including valid international agreements. Main part of this text deals with issues related to prevention of...
The Application of the Charter of Fundamental Rights of the European Union by Administrative Courts in France and in the Czech Republic: Comparative Analysis
Mádr, Petr ; Král, Richard (advisor) ; de la Rosa, Stéphan (referee) ; Sehnálek, David (referee)
Title and Abstract: The Application of the Charter of Fundamental Rights of the European Union by Administrative Courts in France and in the Czech Republic: Comparative Analysis This thesis contributes to filling the gap in empirical research on the application of the EU Charter of Fundamental Rights by ordinary national courts, choosing Czech and French administrative courts as its focus. It builds on and goes beyond the existing literature by developing a coherent narrative centred around three key themes in the decision-making of Czech and French administrative courts: the Charter's applicability, its role in the reasoning and its interactions with other legal rules, such as EU secondary legislation, the ECHR and national constitutions. The primary aim is to gather data on when and how these courts give effect to the Charter in their decision-making and to evaluate this data from the three perspectives mentioned. The evaluation is made from two complementary angles. First, and unsurprisingly, it will concern itself with the extent to which national courts comply with the obligations imposed on them by the Charter and EU law. Secondly, and more originally, it will identify patterns in the Charter's treatment by national courts and offer explanations for such patterns. More specifically, it will propose a...
Applicable law in international investment arbitration
Honzová, Nikola ; Pauknerová, Monika (referee)
Author: Nikola Honzová Title of thesis: Applicable law in international investment arbitration This thesis aims to map the issues of applicable law in international investment arbitration from three perspectives: procedural law, substantive law and the possible application of european law. The thesis is divided into seven chapters. The first part, together with the second part, deals with the general theoretical background of international investment arbitration, with an emphasis on their nature and specificities. The third chapter aims to analyse international investment law and relevant sources of international investment law. The fourth chapter then deals with the applicable law from a procedural perspective, taking into account delocalization theory and seat theory. The fifth chapter maps the environment of applicable substantive law to investment disputes from two perspectives, namely whether or not a choice of law has been made. The sixth chapter maps whether european law is applicable in the international investment arbitrations given the special nature of the European Union. Finally, chapter seven reflects and summarises findings and, on the basis of these findings, the author of the thesis formulates her views on the issue.
Protection of Invertebrates in Legal Regulation of European Union
Chlup, Petr ; Žákovská, Karolina (advisor) ; Stejskal, Vojtěch (referee)
266 Protection of Invertebrates in the Legal Regulation of the European Union Abstract In recent years, studies on the population trends of insects and other invertebrates reported widespread declines most pronounced in intensely developed regions, such as Europe. The likely causes include various activities of the industrial society, including agriculture, urbanisation, forestry, and commercial fishing. Most of these activities are governed by, inter alia, legislation on the EU level. This thesis argues that even though there are no completely white spaces in the EU law and relevant legislation addresses most of the important areas of invertebrate conservation, the current legislation is not comprehensive and inclusive enough. The arguments for this conclusion are derived from the analysis of the current EU legislation in the face of the biological context of invertebrates. In Part I, the contextual framework for the analysis is built up by outlining the presented problem of declining invertebrate populations. A short introduction to the taxonomy and ecology of invertebrates is followed by a summary of the environmental threats they currently face. The threats are matched to the corresponding EU legislation, thereby laying out the structure of Part II. The second part includes chapters on the relevant...
The concept of affirmative action in case law of the ECJ
Plachý, Robert ; Scheu, Harald Christian (advisor) ; Král, Richard (referee)
Positive Action in Case Law of the ECJ The general purpose of my thesis is to analyse a relevant sources of European Union law particularly the case law of the European Court of Justice relating to the issue of positive action measures and to find out, what attitude to judicial review ECJ applies in its decision- making in this specific area. The thesis is composed of three main chapters, each of them dealing with different aspects of positive action measures. First chapter is introductory and defines basic terminology used in the thesis. This chapter is subdivided into two different sections. Section one explains what the concept of positive action means including classification of its different types and provides justification of its application. Second section focuses on the relationship between positive action measures and the concepts of equality and non-discrimination. Second chapter examines the relevant provisions of EU law which deal with the positive action measures in different areas of application of EU law with special attention to the Charter of Fundamental Rights of the European Union. Third chapter is subdivided into three sections and provides an outline of relevant case law of ECJ in the area of judicial review of positive action measures. First two sections are intended to...
Information exchange among competitors with a focus on trade associations
Stoláriková, Monika ; Šmejkal, Václav (advisor) ; Svoboda, Pavel (referee)
The subject matter of the present diploma thesis is an exchange of information as an individual cartel behavior. It focuses on processes and operations that are performed within the frame of activities of trade associations. It should, first, be noted that in most cases, the exchange of information is an absolutely legal way how to make qualified and successful decisions on the transparent market. However, under particular conditions, it may represent a danger in the form of violation of competition law. Such violation can present particularly an exchange of information that removes uncertainty in market relationships and enables companies to foresee behavior of other competitors. The primary objective of this thesis is to complexly describe an attitude that evolved in the interpretation and application practice of the European Commission, or as the case may be of the European courts. On the base of theoretical findings and analysis, the thesis defines criteria that are applied when assessing exchange of information and determines the border between the legal and illegal exchange of information among competitors in the actual law of the European Union. So far as the content is concerned, the thesis is divided into five separate chapters. The first one provides a general definition of the exchange of...
Citizenship of the European Union: rights of EU citizens and its impact on the legal order of the Czech Republic
Růžek, Lukáš ; Jeřábek, Martin (advisor) ; Šlosarčík, Ivo (referee)
This diploma thesis explores content, purpose and impact of citizenship of the European Union. The European Union is an international organization that affects day-to-day lives of citizens of its Member States. From the beginning of its existence, the European Union (formerly the European Community) has always taken into consideration the interests of its Member States. As it has accrued more power while widening and broadening its competencies, it has made it possible for the European Union to tackle new problems. Eventually, in order to reduce democratic deficit participation of individual citizens became inevitable for the purpose of creation of a genuine link between individuals and the European Union, which helps to ensure its proper governance. Although some rights linked with citizenship had been already incorporated into the law of the European Union, citizenship of the European Union was embedded into the primary law of the European Union by the Maastricht Treaty. Entering into force on 1 November 1993, this represented a milestone for the quality of the relationship between the European Union and citizens of its Member States. Citizenship of the European Union, which is a citizenship sui generis, is characterised by its accessority and additionality to the citizenship of a Member State....
Relationship of the European Union legal order to the World Trade Organization law
Tměj, Jakub ; Scheu, Harald Christian (advisor) ; Svobodová, Magdaléna (referee)
Both, the European Union legal order and the World Trade Organization law represent important examples of the supranational legal system. This thesis focuses on their mutual relationship, in concrete through the perspective of the EU law. It aims to analyse how the European law approaches the WTO rules and which effects are granted to them. Introductory chapter provides the reader with a wider perspective of the examined topic dealing with relationship of the European law and the public international law in general. It presents the historical development as well as the current status of the relationship. Attention is brought to relevant provisions of the EU law and related case law of the Court of Justice of the European Union. It also outlines a theoretical background of the issue. Chapter Two focuses in a more specific way on the position of WTO norms in the EU legal order. Firstly, it briefly defines the WTO law while reflecting the specifics in regard of the EU. Afterwards, it is examined, which effects are granted to the WTO rules in the European law, particularly through the reasoning of the CJEU. The last chapter puts the results of the analysis into a wider context and sketches the background of the topic at hand. That provides inputs for a final evaluation of the current status and an...

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