Within the last decade text mining, i.e., extracting sensitive information from text corpora, has become a major factor in business intelligence. The automated textual analysis of law corpora is highly valuable because of its impact on a company's legal options and the raw amount of available jurisdiction. The study of supreme court jurisdiction and international law corpora is equally important due to its effects on business sectors. In this paper we use text mining methods to investigate Austrian supreme administrative court jurisdictions concerning dues and taxes. We analyze the law corpora using R with the new text mining package tm. Applications include clustering the jurisdiction documents into groups modeling tax classes (like income or value-added tax) and identifying jurisdiction properties. The findings are compared to results obtained by law experts. / Series: Research Report Series / Department of Statistics and Mathematics

This study examines how gender is discursively constructed in decisions by the administrative court in Stockholm regarding the care of young persons act. Previous studies have shown a great division in how girls and boys in child welfare have been treated in Sweden. The aim of this study is to investigate whether gender is still a factor in judgments from the administrative court, examine how gender is constructed and to what consequences this can lead. The empirical material consists of six judgments from the administrative court. To analyze how gender is constructed a discourse analytic tool is used. One result is, contrary to previous studies, that boys’ sexual behaviour can also be considered a problem. The focus for boys’ sexual behaviour is, however, their actions towards others, while girls’ sexual behaviour is considered a danger towards themselves. The girls are also described in more detail and their anti-social behaviour is constructed as more severe, even though the boys are described to have more far-reaching problems. Boys do not seem to be cared for in time, which is contradictory to the care of young persons act.

Analysis of the decision-making of the Supreme Administrative Court in the matters of corporate income tax The aim of this thesis is a comprehensive analysis of the decision-making of the Supreme Administrative Court in the matters of corporate income tax. This tax is applied to every legal entity and its correct calculation has a significant impact on the future of such entities. Because the tax legislation in the Czech Republic is quite complicated, there are often mistakes in its interpretation. If these mistakes are not corrected during the proceedings before an administrative body, there is no other option than to turn to an administrative court. The Supreme Administrative Court is the last instance to which one can apply within the administrative justice system. It is therefore important that the Supreme Administrative Court ruled predictably, and without any unnecessary delay. The thesis consists of an introduction, three chapters, conclusion, appendices and bibliography. In the introduction, the author briefly introduces the reader to the issue of the decision-making of the Supreme Administrative Court in the matters of corporate income tax and outlines the reasons why she chose the topic and the goals that should be achieved in this thesis. The first chapter deals with a general introduction to the...

Analysis of the tax case law of the Supreme Administrative Court This work presents the decision making of the Supreme Administrative Court in tax matters from a statistical point of view. The theoretical part describes the importance of judicial decisions in the Czech Republic and the position of the Supreme Administrative Court as the highest instance in tax matters. As the main function of the Supreme Administrative Court is mentioned the unification of the administrative courts practice. The second part works with data obtained from an online database of the Supreme Administrative Court and graphically illustrates selected issues of different tax types. The second part is divided into sections that perform ratios of decision types and results of judgements. The paper also mentions the influence of preliminary rulings executed before Court of Justice of the European Union or the severity of judgements of the Constitutional Court. The third part focuses on the concept of limitation period in tax law. At the beginning there are mentioned experts opinions on taxes, tax system and its impact on the whole economic condition of the state. Further the tax procedure is discussed and finally the issue of limitation period in Tax Code and Code of Tax and Fees Administration is analyzed. This part also...

This thesis deals with the formation and development of the Supreme Administrative Court of the Republic of Czechoslovakia. Given that this institution in our country was built on similar principles as the previous administrative court in Vienna, there is a part of the work given to the development of Supreme Administrative Court in Vienna and also briefly discusses the development of directions of administrative judiciary in Europe, because only in mutual relations you can understand why after an establihment of the independent Republic of Czechoslovakia, the concept of the Supreme Administrative Court in Vienna used in our conditions as well. In particular, thanks to this and the legislative framework, the Supreme Administrative Court of Republic of Czechoslovakia could be constitued in a very short time after the establishment of the Republic of Czechoslovakia. The following is gradual evolution of the court changes its powers and jurisdiction, including amendments to the Act made about him. In addition, this work also addresses the issue of the seat of the Supreme Administrative Court, staffing its decision-making.

<p>This essay inquires with the local authority´s rights versus obligations towards its members in agreement situations, where according to civil law compete with the according to public law.These situations become more and more common, since the public is often integrated in today´s trade and industery. Within this analyses there are statements made by HD about what is the applicable judgement concerning this complex area. HD´s different views and opinions have partly been critizesed by the auther.</p>

This essay inquires with the local authority´s rights versus obligations towards its members in agreement situations, where according to civil law compete with the according to public law.These situations become more and more common, since the public is often integrated in today´s trade and industery. Within this analyses there are statements made by HD about what is the applicable judgement concerning this complex area. HD´s different views and opinions have partly been critizesed by the auther.

Temos problematika. LR Administracinių bylų teisenos įstatyme yra pateiktas sąrašas subjektų, pagal kurių kreipimąsi įstatymų nustatytais atvejais ir esant tam tikroms sąlygoms teismas imasi nagrinėti administracinę bylą dėl viešojo intereso pažeidimo, taip pat kurie gali kreipti į teismą su pareiškimu dėl viešojo intereso pažeidimo . Tarp šių subjektų minimos ir įstaigos bei organizacijos. Bendruomenių centrų teisinio statuso ir veiklos nereglamentuoja joks specialus įstatymas, todėl, vykdydami savo veiklą ir siekdami savo tikslų, kuriais iš esmės siekiama tenkinti bendruosius bendruomenės narių interesus, kurie, tikėtina, tam tikrais atvejais gali sutapti su viešuoju interesu, bendruomenių centrai susiduria su klausimu – ar gali bendruomenės centras kreiptis į administracinį teismą su pareiškimu dėl viešojo intereso gynimo, o jei taip, tai kokiais atvejais jam tokia teisė suteikiama. Temos aktualumas. „Šiandien daugumoje Europos šalių į santykį tarp piliečio ir valstybės nebėra žiūrima kaip į siekį išsaugoti valstybės valdžią. Priešingai, dėmesio centre ... atsiduria piliečio teisių apsauga nuo galimo valstybės piktnaudžiavimo“ . Pastaraisiais metais itin jaučiamas visuomenės aktyvumas ginant savo teises ir interesus. Kuriamos įvairios organizacijos, judėjimai, iniciatyvinės grupės, siekiama dalyvauti visuomenei aktualių sprendimų priėmimo procese, kontroliuoti viešojo administravimo institucijų ir pareigūnų priimamų sprendimų dėl aktualių visuomenei ar jos grupėms... [toliau žr. visą tekstą] / The relationship between the citizen and the state in most European states is no longer understood in terms of preservation of states power, but focused on the protection of citizen rights again abuse by the state. In these latter years efforts of society to protect its rights and interests are very appreciable: various non-governmental organizations, activity groups are formed to strive to participate in enactment of decisions in public sector by administrative authorities, to have an opportunity to test the legality and transparency of these decisions and administrative procedures, to appeal the decision and so on. More and more attention is given not only to protection of private person against abuse by administrative authorities, but to protection of public interest – rights and freedoms that are essentially significant, necessary and valuable to the society. Establishment of community organizations or community centers is here a new process, just recently started in Lithuania, but nowadays getting intense – more and more community organizations are formed as in urban, so in the rural territories. There is no one act to regulate basic principles in formatting community organizations as well as carrying on its activities, legal personality, rights and responsibilities and other essential questions, so there comes some obscurities, ambiguities and concepts complexities about community organizations and community. Recognizing community as people, living in certain... [to full text]

Asmens konstitucinės teisės į teisminę gynybą pirminis realizavimo etapas yra kreipimasis būtent į pirmosios instancijos administracinį teismą, t.y. apygardos administracinį teismą. Šiame teisme nustatomos bylai reikšmingos aplinkybės, renkami, tiriami ir vertinami įrodymai bei paprastai priimamas teismo sprendimas, kuriuo ginčas išsprendžiamas iš esmės. Tai lemia išskirtinę proceso pirmosios instancijos administraciniame teisme vietą asmens konstitucinės teisės į teisminę gynybą realizavimo sistemoje. Todėl šį procesą reguliuojančiuose įstatymuose neturėtų būti prieštaravimų bei spragų, taip pat proceso pirmosios instancijos administraciniame teisme teisinis reguliavimas turėtų atitikti Konstitucijoje įtvirtintiems teisės į teisminę gynybą imperatyvams. Tyrimo objektas – administracinių bylų procesas pirmosios instancijos administraciniame teisme: teorinės ir teisinės praktikos problemos. Darbo tikslas – nustatyti administracinių bylų proceso pirmosios instancijos administraciniame teisme veiksmingumą. Darbe pirmą kartą Lietuvoje sistemiškai analizuojamas proceso pirmosios instancijos administraciniame teisme teisinio reguliavimo modelis. Darbe atskleistos proceso pirmosios instancijos administraciniame teisme teisinio reglamentavimo problemos bei pasiūlyti galimi jų sprendimo būdai, taip pat užsienio valstybių administracinės justicijos analizė būti panaudota siekiant sukurti optimalų administracinių bylų proceso teisinio reguliavimo modelį. / Initial stage of implementation of the constitutional right of a person to judicial protection is an application to the administrative court of first instance, i. e. to regional administrative court. At the administrative court of first instance circumstances relevant to the case are determined, evidence is collected, investigated and evaluated and usually court decision resolving the case in essence is adopted. This determines an exceptional place of the procedure at the administrative court of first instance in the system of implementation of the constitutional right of a person to judicial protection. Therefore, legislation regulating the procedure should be clear and bear no contradictions or gaps, moreover, legal regulation of the procedure at the administrative court of first instance should be in compliance with imperatives of the right to judicial protection conferred by the Constitution. The object of the research is the procedure of administrative cases at the administrative courts of first instance: theoretical and legal issues in the jurisprudence. The objective of the thesis is to determine the efficiency of the procedure of administrative cases at the administrative courts of first instance. The thesis in a systematical manner examines the model of legal regulation for the procedure at the administrative court of first instance in Lithuania the first time. Furthermore, the thesis reveals problematic aspects of legal regulation for the procedure at the... [to full text]

The main aim of this thesis is to provide follow up for primary research that was published in the article of Marcin Matczak, Matyas Bencze and Zdeněk Kühn "Constitutions, EU Law and Judicial Strategies in the Czech Republic, Hungary and Poland," and to find out, in what extend it is possible to consider decision-making process of Czech administrative courts to be formalistic, or whether there have been any significant changes in strategies of adjudication since the primary research took place. First part of this thesis introduces organisational structure of Czech administrative courts, elaborates on the position of Supreme Administrative Court within that structure and shortly sums up its history. Second part of this thesis deals with theoretical questions regarding legal reasoning, both in general and with emphasis on judicial application of law, taking into account diverse ideologies and strategies that were formed developed by the doctrine. Final part of this thesis introduces outcomes of the follow up research that provided for quantitative analyses of case law of administrative courts in the years of 2003 to 2011. Matczak, Bencze and Kühn reviewed case law published in the official journal of administrative courts' decisions between 1999 and 2004 by marking usage of interpretational standards divided...