The diploma thesis deals with the issues of tax havens and opportunities of their utilization for the Czech entrepreneurs relating income taxes. The thesis focuses on analysis of the Czech legislation and international agreement binding for the Czech Republic and their interpretation in the case law of the European Court of Justice and the Highest administrative court of the Czech Republic. The thesis includes practical example of the utilization of tax havens.

Diploma thesis "Free Movement of Services - The focus on Eastern Enlargement of the European Union" describes the development of the internal market of services of the European Union in view of the recent developments to complete liberalization of this market through the adoption of Directive 2006/123/EC of the European Parliament and of the Council of the 12th December 2006 on Services in the Internal Market. The Eastern Enlargement of ten new countries partly affected the whole development, because it caused the reestablishment of some protectionist measures in the form of the transitional periods. The aim of this thesis is to analyze the situation on the market of services in the European Union after the admission of at least eight countries from Central and Eastern Europe, and to understand each of these steps, which have lead some states to these protectionist measures. For a greater understanding of my diploma thesis, I tried to explain some important definitions and terms in the first part of the thesis, which can help the reader to easily understand the following sections of the essay. The other chapter presents, in brief, the historical genesis of the internal market of services in the European Union putting greater emphasis on the important milestones such as the founding treaties and...

Human rights are presumed to be universal given the universal declaration on human rights by the United Nations in 1948. Half a century has passed, and private human rights such as group rights are discriminated against worldwide. This thesis studies the presumed tension between universal human rights and private human rights, and how the specific rights are discriminated against. External monitoring is part of duties assigned to civil society organisations, and organisations monitor this issue and uses various methods to create circumstances in which private rights are respected. This thesis studies the European context through the European Court of Justice and the European Convention on Human Rights, and how civil society organisations in Europe use strategic litigation for Roma human rights. The purpose of this thesis is to establish how the European Court of Justice balances the tension between universal human rights and private human rights when civil society invokes discrimination against human rights. A sub-purpose is to identify whether there is a long-term consequence of strategic litigation for Roma human rights in Europe. The thesis has dealt with two ideas of human rights: universalism and discrimination. The chosen method for the study has been descriptive analysis of ideas to show the existence of ideas in texts, and thus be able to ascertain a shift in expression. The material is obtained by the civil society organisation European Roma Rights Centre, which are rulings from the European Court of Justice. The result of the study is that the European Court of Justice has previously considered that human rights should be universal and held that discrimination is difficult to prove. In recent cases however, the European Court of Justice has ruled that discrimination is constitutional for the Roma. Lastly, it is stated that strategic litigation can be viewed as effective in reducing the tension between universal human rights and private human rights in Europe.

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Sveriges inträde i EU 1995 har lett till många förändringar i det svenska rättssystemet. Svenska domstolar har därmed fått en ny arbetssituation och nya skyldigheter. Flera förändringar har skett i svensk processrätt, och grundläggande EU-rättsliga principer som de om direkt effekt och EU-rättens företräde framför nationell rätt, har ställt de nationella domstolarna inför flera utmaningar. Den mest grundläggande skyldigheten de svenska domstolarna har gentemot EU är förpliktelsen att inhämta förhandsavgörande från EU-domstolen. Sistainstansrätterna är skyldiga att göra detta närhelst de är osäkra på tolkningen och/eller tillämpningen av en EU-rättslig bestämmelse. Detta är en långtgående förpliktelse som endast har två undantag: det första är i de fall EU-domstolen redan dömt i ett identiskt fall (acte éclairé); det andra är då den nationella domstolen anser att den EU-rättsliga bestämmelsen är tillräckligt klar och tydligt för att den självständigt ska kunna tillämpa den (acte clair). Dessa skyldigheter har lett till ett flertal problem för de svenska domstolarna. Sverige har fått skarp kritik från Kommissionen för sistainstansrätternas obenägenhet att inhämta förhandsavgörande. Huruvida EU borde ta hårdare tag mot medlemsstaternas nationella domstolar eller om kriterierna för när skyldigheten att inhämta förhandsavgörande borde mjukas upp diskuteras flitigt i nuläget. Det finns företeelser som talar för en utveckling åt både det ena och det andra hållet, vilket gör detta till ett väldigt spännande ämne att studera. / Since Sweden joined EU in 1995 many things has changed in the Swedish legal order. This has led to several new obligations for the Swedish courts. There have been a number of changes in Swedish law of procedure, and fundamental principles of law set down by EU, like the principle of direct effect of EU law and its precedence over national law, has presented many challenges before the national courts. The most fundamental obligation of the Swedish courts to EU is the duty to make a reference for a preliminary ruling to the European Court of Justice (ECJ). The courts of last instance are obligated to do this in any case where they are insecure of the appropriate application of EU-law. There are only two exceptions to this rule, namely when the ECJ already has ruled in an identical matter (acte éclairé) and in cases where the national court feels that the correct interpretation of the rule of law in question is obvious (acte clair). These obligations have lead to a number of problems for the Swedish courts. The Commission has criticized Sweden because of the national courts of last instance unwillingness to request preliminary rulings. Whether EU should toughen up and take action against the national courts disobedience or if the criteria for when an obligation to make a reference for a preliminary ruling should get more flexible is constantly discussed at this time. There are several things that speaks for both of these developments and that makes this a very interesting topic to study.

L’opera analizza l’evoluzione del contratto di lavoro a tempo parziale nell’ordinamento europeo e italiano. In Italia successivamente a una fase pionieristica la prima regolamentazione legislativa, l. n. 864 1983, lascia aperti numerosi problemi interpretativi. L’ordinamento europeo tenta di superare la mancanza di una specifica regolamentazione a protezione del lavoro part-time, basandosi sul principio della parità di retribuzione tra uomini e donne, come affermato dalla Corte di giustizia. Infine il part time è regolato dalla Direttiva 97/81, che da un lato rappresenta l’apice del Dialogo sociale europeo, dall’altro è tra gli istituti su cui la Strategia europea per l’occupazione fa affidamento, soprattutto per aumentare il tasso di presenza femminile al lavoro. Successivamente, la legge n. 61/2000 traspone la direttiva nell’ordinamento italiano. A partire da allora in un’ ottica di favorire l’incremento del part time, alcune clausole subiscono numerose modifiche, che oscillano tra delega alla contrattazione collettiva e all’autonomia individuale. L’incremento del part time nel corso degli ultimi anni, anche a seguito della crisi, è rappresentato da part timers involontari, che accettano questo contratto soltanto in mancanza di un impiego a tempo pieno. Infine si compie un’analisi circa i futuri sviluppi della normativa sul tempo parziale. Più nello specifico, la perenne tensione tra contrattazione collettiva e autonomia individuale, entrambe indispensabili, dovrebbe tendere ad un nuovo equilibrio regolativo. Inoltre le auspicate modifiche legislative in ordine a un pieno diritto al part time, non potranno ignorare, in un’ ottica funzionale, una armonizzazione con le regole in tema di aspettative e permessi. / The study focuses on part-time work evolution in the European and Italian systems. After a pioneering phase, the first legislative regulation in Italy, law n. 864/1983, raises a number of interpretation problems. The European System attempts to overcome the lack of a specific regulation to protect part-time work by relying on the principle of equal pay for men and women as stated by the European Court of Justice. In the end, part-time is regulated by Directive 97 /81 which, on the one hand, represents the success of the European social dialogue and, on the other hand, is one of the most important means to increase the number of women in the work market according to the European Employment Strategy. At a later stage, the law n . 61/2000 transposes the Directive into the Italian system. Since then, in a perspective of increasing part-time, some clauses in Italy undergo numerous changes which specifically range from delegation to collective bargaining and to the individual autonomy. The increased number of part-timers in recent years, partly as a result of the economic crisis, is represented by the involuntary part-timer workers, which accept contracts only in the absence of full time employment. In the end, the study anticipates future developments in part-time work regulation. More specifically, the constant tension between individual autonomy and collective bargaining, which are both crucial, should tend to a new regulative equilibrium. In addition, future advocated legislative changes related to a full right to part-time should not ignore, in a functional perspective, the harmonization with the rules regarding leaves of absences and other permitted absences.

Although social policy was once perceived to be solely within the purview of the nation state, there has been a move toward a more European social policy. The European Court of Justice for the European Communities (‘Court of Justice’ or ‘Court’) determines the scope of European law and how it affects national welfare states. The court’s decisions will affect not only the national law of the member states with regard to social policy but also the direction of European social policy as it expands. However, the ECJ does not choose the policy areas in which it makes its decisions, but instead reacts to the preliminary references that are sent by the national courts of the Member States. These preliminary references from the Member States will set the Court’s agenda. Preliminary references are unevenly distributed across the Member States of the EU, and some Member States’ preliminary references are concentrated in particular policy areas. The jurisprudence of the Court, and consequently the social policy of the EU, could be steered by this uneven distribution. This thesis will answer the threshold question of why scholars of social policy should care about the Court of Justice, with a legal analysis of some key themes in the Court’s decisions in the area of social policy. It will then employ a mixed methods research design to explain the variation in rates of social policy preliminary references from the EU-15. First, a Time Series Cross-Section (TSCS) model will be used to test a series of hypotheses generated from the literature, and three novel hypotheses, in a dataset of social policy preliminary references from the EU-15 from 1996 to 2009. Next, a Qualitative Comparative Analysis (QCA) (Ragin 2000) will group the variables that were found to be significant into sets of conditions, or ‘causal pathways,’ that lead to higher and lower rates of social policy preliminary references. Finally, two qualitative case studies will be conducted, in the UK and France. Analysis of documentary evidence and 25 expert interviews in the two member states and at the Court of Justice will further explain and illuminate the differing usage of preliminary reference process. The analysis of the mixed methods is integrated in the final stage. Implications for the direction of EU law related to social policy and the future development of European social policy will be considered in the concluding chapter.

La thèse étudie sous leurs aspects, historiques, juridiques, la convergence des jurisprudences du Conseil d’Etat et de la Cour de cassation en droit du travail. D’autres juridictions,nationales (Tribunal des conflits et Conseil constitutionnel), européennes (Cour européenne des droits de l’Homme et Cour de justice de l’Union européenne) concourent à ce rapprochement. La thèse aborde la convergence des objectifs sous deux angles ; l’un né d’une attraction réciproque, l’autre, d’une attraction amplifiée. La convergence jurisprudentielle est successivement qualifiée de « recherchée » et de « nuancée ». Le « juge répartiteur » exerce une influence indirecte, à laquelle s’ajoute celle, directe, des « juges prescripteurs ». A la convergence des objectifs s’ajoute une convergence de la méthode, perceptible à travers les modes d’articulation des sources et les techniques de construction jurisprudentielle. La thèse démontre que le droit du travail, qui s’est construit en réunissant les enseignements du droit civil – la force obligatoire du contrat – et les leçons du droit public – l’importance de l’intérêt général – se révèle être le domaine d’élection d’un échange technique inédit entre les deux ordres juridictionnels. Cette étude signale le passage d’une période d’indifférence mutuelle à celle d’une attention devenue traditionnelle. A l’instar du dialogue qui existe entre le juge et le législateur en matière sociale, se noue un « dialogue des juges » des deux Hautes Juridictions, pour prévenir des discordances majeures. / This dissertation aims at describing how the two Supreme Institutions — the Board of State and the Court of Cassation —, despite their respective traditions and status were able to make their Jurisprudences convergent. Beginning with an historical Introduction, the study goes in details into the reciprocal attraction of the the Board of State and of the Court of Cassation based on shared goals (Part I). This convergent movement is discussed according to both Jurisprudences (Title 1), then in relation with the Jurisprudences of the Disputes Tribunal of the Constitutional Council and of the European Courts (Title 2). Part II offers a methodological approach explaining how the sources of these Jurisprudences are selected in order to solve normative conflicts (Title 1). A cross-movement consisting in loans and exchanges of technics between both Institutions occurs for the sake of Law unity and in defense of the public and individual Rights (Title 2).

C’est par un regard systémique que sont abordés dans cette étude les rapports entre les ordres juridiques européens, Union européenne et Conseil de l’Europe, et les ordres juridiques nationaux sur le terrain spécifique de la protection des droits fondamentaux. L’ensemble des interactions a atteint un degré de sophistication tel qu’il est devenu difficile d’organiser leur analyse. L’approche par l’identification d’un système européen de protection des droits fondamentaux permet de dégager des règles, qui se présentent comme des effets de ce systèmes pour les ordres juridiques précités. Ainsi, la présomption de protection équivalente entre les droits fondamentaux est envisagée comme un élément déclencheur, formalisant les interactions entre les ordres juridiques dans un système. Celui-ci fonctionne grâce aux principes de subsidiarité, de proportionnalité et de sécurité juridique. Ces trois principes sont les règles du système, révélées par le regard englobant du système. Dans l’ensemble, il apparaît que l’adhésion de l’Union européenne à la Convention européenne des droits de l’homme serait pertinente mais ne représente pas une étape indispensable. En revanche, il serait souhaitable d’avancer vers une harmonisation matérielle plus poussée, qui pourrait être réalisée par les juges européens. Il suffirait d’élaborer des notions européennes communes et des obligations positives identiques à la charge des États, afin d’assurer une protection effective des droits fondamentaux. / The relationship between the two european legal order, the European Union and the Council of Europe, and national legal orders is analysed through a systemic vision, on the specific field of protection of Fundamental rights. Their relation has become so intense that it is hard to organise a study about them. That is why the systemic approach helps consider those relations as a whole. The first step, that shifts the interaction between the legal orders mentioned into a system is the presumption of equivalent protection. Follows the discovery of the rules of the system, that are also an effect of this system. More precisly, the rules are the principle of subsidiarity, proportionality and legal certainty. It appears that there is no need for the European Union to acceed to the European Convention of Human Rights, even if it would make the legal relation easier. However, it could be useful for the effectiveness of Fundamental Rights to deepen the substantial harmonisation between the european legal orders through the identification by the judges of european autonomous concept and common positive human rights obligations.

Preliminary References in Civil and European procedural law JUDr. Štangová Eva 1 Abstract (EN) The main purpose of this doctoral thesis was to provide an comprehensive analysis of the Preliminary questions under Slovak and Czech national legislations and to provide the same analysis of Preliminary questions under Treaties and Legislation of European Union Law (hereinafter referred to as "Union law"). This analysis shall cover both, Slovak and Czech code of judicial procedure which have the same numerical designation as Act No. 99/1963 Coll. and are known as Code of civil procedure (hereinafter referred to as OSP) in Slovakia and Code of civil procedure (hereinafter referred to as OSŘ) in the Czech Republic as well. The research in this thesis is structurally divided into 5 independent chapters. Using bellow stated research methods and science procedures; each part focuses on different context of preliminary questions. The first two chapters focus the historical context, concept, importance and scope of the preliminary questions under legislation of Czech and Slovak Republic. This chapter also outlines the normative legal regulations of these issues in the "de lege lata" status. At the same time, the author pays more attention to the eligibility of preliminary questions to be considered as preliminary ones,...