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The non transferable cheque and the liability of the collecting and drawee banksPapadopoulos, John 12 1900 (has links)
The paper is an attempt to deal with the non-transferable cheque. Three
questions have been addressed:
(a) Whether sections 58, 79 and 83 apply to non-transferable cheques;
(b) whether the non-transferability of a cheque implies only that a
cambial transfer is excluded, but transfer by means of a ordinary cession
is still possible;
(c) whether the collecting and drawee banks can be held liable for
damages to the owner of a non-transferable cheque.
(a) It is clear that section 58 does not apply to non-transferable cheques.
After the decision in Eskom, it is also clear that section 79 does apply to
such cheques. Regarding the applicability of section 83 to
non-transferable cheques, there is uncertainty.
(b) Whether the rights arising from a non-transferable cheque can be
transferred by means of an ordinary cession, it is not yet clear.
(c) That a collecting bank can be held delictually liable under the
extended lex Aquilia was decided in lndac Electronics. By way of
analogy, the same applies to a drawee bank acting negligently. / Mercantile Law / LL.M.
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Ochrana zaměstnance při převodu zaměstnavatele v právu Evropské unie / Protection of employees in a situation of transfer of employer under the European Union lawKlímová, Hedvika January 2015 (has links)
This thesis focuses on the rules governing the protection of workers in case of transfer of employer in the European Union law and in the Czech law. The aim of this thesis is to analyze the implementation of the Directive 2001/23/EC into the Czech legal order. The thesis consists of three chapters. The first chapter briefly describes the origin and evolution of the European Union, EU institutions, competence of the Court of Justice of the European Union, sources of the European Union law and the principles governing the relationship between the EU law and national legal order. It also describes the main features of the employment relationship. The second chapter focuses on the legal rules governing the protection of workers in case of transfer of the employer at the European Union level. The first subchapter explains the historical development of the legislation, Directive 77/187/EEC and its amendment (Directive 98/50/EC). The second subchapter defines the personal, territorial and temporal scope of the Directive 2001/23/EC. The third subchapter focuses on the interpretation of the criteria of the subject-matter of the Directive 2001/23/EC conducted by the Court of Justice of the European Union. The fourth subchapter describes the pillars of the protection of employees in case of transfer of the...
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Trendy úpravy převodních cen ve vybraných zemích Evropy a jejich aplikace v České republice / The Application of Trends of Transfer Pricing Adjustments of Selected European Countries in the Czech RepublicNekovář, Jiří January 2018 (has links)
/ Résumé / Zusammenfassung Transfer pricing is currently a very relevant topic. Tax administrations are focusing on unveiling and penalizing tax evasion and in author's opinion also on prevention and reduction of tax optimization using intragroup transactions with price designed to minimize taxation. The volume of tax base and tax adjustments by tax administrations multiplied in recent years without significant changes in relevant legislation and that raises a question whether this change is not contrary to the principle of legality use of powers conferred by public law. This thesis analyzes reasons for these changes, which are connected to significant increase in number of group cross border transactions. In European context the increase is partially result of intensive economic integration of member states. Second important aspect leading to the relevance of this topic is the intensity public perception of this issue which to large extent eliminates the difference between tax avoidance and illegal tax evasion. The thesis generally focuses on transfer pricing in European context created by the activities of OECD reflected by EU legislation. The analysis shows that the OECD document on the issue are very beneficial instruments and their use is in many cases unified by the EU, which analyzes the...
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Reduktionssysteme zur Berechnung einer Auflösung der orthogonalen freien Quantengruppen A<sub>o</sub>(n) / Reduction systems for computing a resolution of the free orthogonal quantum groups A<sub>o</sub>(n)Härtel, Johannes 04 July 2008 (has links)
No description available.
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The non transferable cheque and the liability of the collecting and drawee banksPapadopoulos, John 12 1900 (has links)
The paper is an attempt to deal with the non-transferable cheque. Three
questions have been addressed:
(a) Whether sections 58, 79 and 83 apply to non-transferable cheques;
(b) whether the non-transferability of a cheque implies only that a
cambial transfer is excluded, but transfer by means of a ordinary cession
is still possible;
(c) whether the collecting and drawee banks can be held liable for
damages to the owner of a non-transferable cheque.
(a) It is clear that section 58 does not apply to non-transferable cheques.
After the decision in Eskom, it is also clear that section 79 does apply to
such cheques. Regarding the applicability of section 83 to
non-transferable cheques, there is uncertainty.
(b) Whether the rights arising from a non-transferable cheque can be
transferred by means of an ordinary cession, it is not yet clear.
(c) That a collecting bank can be held delictually liable under the
extended lex Aquilia was decided in lndac Electronics. By way of
analogy, the same applies to a drawee bank acting negligently. / Mercantile Law / LL.M.
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