The aim of this thesis is to evaluate the current legislation concerning the entertainment costs which are treated as tax non-deductible expenses in the Czech Republic. Further, this thesis compares these costs with promotion and sponsorship costs which are frequently interchanged in practice. After evaluation of the existing legislation in this area, I focus on the question whether these expenses should be treated as non-deductible expenses from the tax point of view while I base my opinion on the current state of Czech legislation, literature, case law and law of Germany and the United Kingdom.

This diploma thesis is focused on the procedure of the tax administrator in case of non-fulfillment of the prescribed duties imposed on the taxpayer during the proving and the subsequent transition to the tax determination according to instruments. The introductory part defines the basic theoretical concepts of tax administration and the way in which tax is determined. The analytical part is devoted to the current jurisprudence of the Supreme Administrative Court focused on the issue of tax determination according to instruments. The result is a proposal of the methodical procedure of the tax administrator for tax assessment according to instruments is compiled, which is subsequently applied on model examples.

5 Abstract This dissertation examines the standing of the Court of Justice of the European Union in the area of police and judicial cooperation in criminal matters, which was formally included under the umbrella of the European Union as a result of the Maastricht Treaty in the early nineties. Yet this area was excluded from the Community framework, which had a significant impact on the jurisdiction and competencies of the Court of Justice. Despite limitations arising from the construct of the third pillar, the Court of Justice took an opportunity through case law to overcome some of these limitations. The most recent milestone in the development of this area is the entry into force of the Lisbon Treaty which removed the so-called pillar structure and further limitations disappeared with the end of the transitional period. Further, existing case law of the Court of Justice in this area has been closely linked to the framework decision on the European arrest warrant, which is based upon the principle of mutual recognition and mutual trust between the EU Member States, and thus became an important part of the case law of the Court of Justice. Given the scope of this framework decision, the Court of Justice has also been frequently dealing with the issue of fundamental rights, the protection of which plays an...

Die Erkenntnis, dass der Staat nicht die einzige Quelle von Recht ist, verbreitet sich zusehends auch in der Rechtswissenschaft. Die Vielfalt normativer Ordnungen wird gewöhnlich mit dem Begriff "Rechtspluralismus" beschrieben. In der Rechtspluralismusforschung besteht weitgehend Einigkeit darüber, dass normative Ordnungen nicht parallel nebeneinander und unabhängig voneinander koexistieren, sondern dass diese sich wechselseitig beeinflussen. Dieses Miteinander kann konfliktreich wie auch kooperativ sein, es kann zum Transfer von Normen und Vorstellungen, aber auch zu Widerstand und Abgrenzung kommen. Diese Arbeit leistet einen Beitrag zur interdisziplinären Rechtsforschung, indem sie Austauschprozesse zwischen verschiedenen normativen Ordnungen analysiert. Hierbei wird "Übersetzen" als maßgebliche Praxis des Rechtspluralismus verstanden und ein methodischer Zugang angeboten, um Austauschprozesse machtsensibel zu analysieren. Am Beispiel Ghanas wird untersucht, wie die Anerkennung von Recht nicht-staatlichen Ursprungs in der Rechtsprechung staatlicher Gerichte praktiziert wird. Ghana ist nicht nur durch eine Vielzahl verschiedener Gesellschaften, sondern auch durch die Koexistenz unterschiedlicher normativer Ordnungen geprägt. Neben dem zur Zeit des britischen Kolonialismus eingeführten Common Law werden zahlreiche lokale Gewohnheitsrechte vom Staat als Rechtsquelle anerkannt. Über den ghanaischen Kontext hinaus ergeben sich auch allgemeine Fragen zum Umgang mit gesellschaftlicher Vielfalt und den damit einhergehenden Konflikten. / Jurisprudence acknowledges more and more that the state is not the only source for legal norms. The diversity of normative orders is usually described with the term "legal pluralism". Scholarship on legal pluralism emphasizes that normative orders do not exist parallel and independently from each other, but that they influence each other mutually. The relationship can be conflictual but also cooperative, there can be transfers of norms and ideas, but also resistance and dissociation. This study contributes to inter-disciplinary jurisprudence by analysing transfer processes between normative orders. It understands "translation" as essential practice of legal pluralism and offers a methodological approach to analyse transfer processes sensitively to power. Using the example of Ghana the study explores how state courts practice the recognition of non-state law. Ghana is characterised not only by the coexistence not only of different cultures, but of different normative orders as well. Next to the common law which had been introduced by British colonialism there is a plurality of local customary laws that are officially recognised as law by the state. This situation raises questions beyond the Ghanaian context on how to deal with social diversity and the conflicts the come along with it.

If the expectancy that someone was to act according to what we deem to be his or her “duty” was that straightforward, there would be no need to address the issues of liability of the employee for the wrongful acts of the employer. The recent - and some say alarming - trend in South Africa to hold employers (particularly the government) liable for wrongful, culpable acts committed by their employees, gives rise to difficulties and any inquiry into the possible vicarious liability of the employer should necessarily always start by asking whether there was in fact a wrongful, culpable act committed by the employee. If not, there can neither be direct liability of the employee nor vicarious liability by the employer. Where the employee did indeed commit a delict, the relationship between the wrongdoer and his or her employer at the time of the wrongdoing becomes important. It is then often, in determining whether the employee was acting in the scope of his or her employment that normative issues come to the fore. Over the years South African courts have devised tests to determine whether an employee was in fact acting in the scope of his employment. / Jurisprudence / LLM

The aim of my thesis is the evaluation of tax audit issues and eventually to propose changes de lege ferendae. At the same time I apply the principles of tax audit in its selected aspects. The main aim of the thesis - a complex evaluation of the tax audit - achieved through partial commentaries and evaluations, which are reflected in the titles of each chapter and by using scientific methods such as descriptive method, the method of deduction and applications, as well as the synthesis method and the method of subjective criticism. The logical structure of my thesis is accurately represented by the structure of its seven chapters and several subchapters and its names. In the first chapter I discuss the institute of tax audit in general. In the second chapter I discuss the principles that need to be applied to institute of tax audit. The third chapter deals with stages of tax audits. The fourth chapter is reserved to protection during and after tax audit. Criminal context of tax audit is discussed in fifth chapter. Statistics of tax audit and my conclusions deducted from the statistic data are focused in the sixth chapter. The case law on the tax audit is focused in the seventh chapter. Processing of each chapter is accompanied by my subjective evaluations of individual aspects of the tax audit,...

Thesis: Abortion in the light of case law of European Court of Human Rights This thesis focuses on the legal regulation of abortion in selected European countries in order to find single European standard. It concentrates primarily on issues of assessing violations of particular articles of the Convention on Human Rights and Fundamental Freedoms by the European Court of Human Rights or former European Commission of Human Rights in relation to specific cases associated with abortion. Abortion means the deliberate termination of pregnancy by means of surgery or administration of drugs to induce abortion. Abortion is a major ethical issue that raises number of discussions and disputes. The complexity of the problem is due to the fact that on the one hand there is the mother's right to freely decide to terminate or continue the pregnancy and on the other hand, there is considerable right of the embryo/foetus to life. The whole text of the thesis is interwoven with finding a balance between these competing interests of women and the unborn child based on my own opinion or the opinion of the international judicial body. It analyzes two main approaches, which are pro-choice approach in favour of women's freedom of choice, and pro- life approach arguing that the foetus has right to life. Both approaches...

La délimitation des frontières maritimes revêt une importance capitale pour un grand nombre États, que cela soit d’un oint de vue symbolique, culturel, stratégique ou économique. Néanmoins, le droit international conventionnel reste au mieux largement ambigu, au pire entièrement silencieux sur la question de savoir quelles sont les méthodes précises pour résoudre les éventuels différends entre États pouvant surgir lors de la délimitation de leurs espaces maritimes. Face à ces ambiguïtés et silences conventionnels et face aussi à une pratique étatique incohérente et dépourvue d’une opinio juris, c’est principalement dans leur propre vision que les juridictions internationales ont puisé la règle de l’équidistance/circonstances pertinentes, en vertu de laquelle toute délimitation maritime décidée, quel que soit l’espace maritime considéré, y inclus le plateau continental étendu, et quelle que soit la configuration côtière, débute par la construction d’une ligne d’équidistance provisoire. Cette ligne pourra éventuellement être modifiée pour tenir compte descirconstances particulières de chaque affaire dans une deuxième phase de la délimitation. En dépit de la consécration claire et – une première dans l’histoire de la CIJ – unanime de la règle de l’équidistance/circonstances pertinentes dans l’affaire de la Délimitation maritime en mer Noire en 2009, de nombreuses zones d’ombre et difficultés d’ordre technique existent dans sa mise en œuvre pratique par les cours et tribunaux internationaux, notamment en ce qui concerne le risque d’une part trop importante de subjectivité, voire d’arbitraire, particulièrement en ce qui concerne le choix des points de base et le rôle joué par la proportionnalité. De même, afin de garantir une « matérialisation » efficace de la frontière maritime décidée sur le « terrain », une collaboration étroite entre le juriste d’une part et le cartographe, l’hydrographe, le géologue et le géographe d’autre part s’impose. / The delimitation of maritime boundaries is of utmost importance for many states, whether on a symbolic, cultural, strategic or economic level. Nevertheless, international treaty law is at best largely ambiguous, at worst entirely silent as to what the precise methods for resolving possible disputes that might surface during the delimitation process are. Confrontedwith these ambiguities and silences, but also with incoherent state practice devoid of any opinio juris, it is primarily from their own vision that international jurisdictions have drawn the equidistance/relevant circumstances rule, according to which, regardless of the maritime zone concerned, including the extended continental shelf, and regardless of the coastalconfiguration, every decided maritime delimitation begins with the establishment of a provisional equidistance line. This line can later be modified in a second phase of the delimitation to take into account the particular circumstances of each case. In spite of the unequivocal and – a premiere in the history of the Court – unanimous consecration of theequidistance/relevant circumstances rule by the ICJ in the Delimitation in the Black Sea case in 2009, numerous unsettled areas and technical difficulties remain in the delimitation process, notably regarding the risk of too great a degree of subjectivity, if not arbitrariness, particularly regarding the choice of the base points and the role to be played by proportionality. Likewise, in order to guarantee a smooth “materialisation” of the border on the “ground”, a close collaboration between the jurist on the one hand and the cartographer, geologist, hydrologist and geographer on the other hand is indispensable.

If the expectancy that someone was to act according to what we deem to be his or her “duty” was that straightforward, there would be no need to address the issues of liability of the employee for the wrongful acts of the employer. The recent - and some say alarming - trend in South Africa to hold employers (particularly the government) liable for wrongful, culpable acts committed by their employees, gives rise to difficulties and any inquiry into the possible vicarious liability of the employer should necessarily always start by asking whether there was in fact a wrongful, culpable act committed by the employee. If not, there can neither be direct liability of the employee nor vicarious liability by the employer. Where the employee did indeed commit a delict, the relationship between the wrongdoer and his or her employer at the time of the wrongdoing becomes important. It is then often, in determining whether the employee was acting in the scope of his or her employment that normative issues come to the fore. Over the years South African courts have devised tests to determine whether an employee was in fact acting in the scope of his employment. / Jurisprudence / LL. M.

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,...