L’anormalité est associée de lege lata à diverses conditions du droit de la responsabilité civile comme la faute, la chose anormale ou le trouble anormal. Plus qu’une condition, elle apparaît davantage comme le fondement de la responsabilité civile extracontractuelle. Toutefois, l’anormalité est progressivement devenue une véritable source de confusion : se multiplient les situations dans lesquelles la responsabilité civile existe sans anormalité et celles dans lesquelles l’anormalité s’épanouit en dehors des frontières de ce droit. En quête d’unité, la responsabilité civile doit connaître des changements majeurs. Recentrer l’anormalité dans le fait générateur de responsabilité permettrait d’en révéler la singularité. Dans cette nouvelle présentation du droit de la responsabilité civile, l’anormalité du fait générateur ne constituerait pas uniquement le critère général de la matière extracontractuelle, elle deviendrait également le principal outil de sa mise en œuvre tant dans la désignation du responsable que dans la détermination de l’étendue de la réparation. L’anormalité, en sa qualité de standard juridique, constitue un instrument de mesure à la fois souple et normatif qui permettrait une adaptation constante de la responsabilité civile aux évolutions sociales et qui guiderait ses principales fonctions normative et indemnitaire. L’anormalité serait l’outil privilégié du juge grâce auquel il rendrait une décision équitable et proportionnée aux intérêts divergents du responsable et de la victime. Néanmoins, l’anormalité au service de la responsabilité civile met ce droit à l’épreuve : si elle présente d’indéniables forces, elle peut aussi être une source d’imprévisibilité face au déploiement de la casuistique. Cet instrument de mesure devra donc faire l’objet d’un encadrement rigoureux afin d’en assurer la solidité et l’immutabilité. L’anormalité pourrait ainsi devenir le repère du droit de la responsabilité civile extracontractuelle. / Abnormality is associated de lege lata with various conditions of civil liability law such as fault, an abnormal thing or abnormal disorder. More than a condition, it appears more as the basis of extra-contractual civil liability. However, the abnormality has gradually become a real source of confusion : there are many situations in which civil liability exists without abnormality, others in which abnormality spreads beyond the boundaries of this field of law. For the sake of homogeneity, civil liability must be significantly revised. Refocusing abnormality as the triggering event of civil liability would reveal its singularity. In this new presentation of the civil liability law, the abnormality of the triggering event would not only constitute the general criterion of the non-contractual matter, it would also become the main tool for its implementation both in the designation of the person responsible and in the determination of the extent of the compensation. Abnormality, as a legal standard, forms a measuring instrument that is both flexible and normative, allowing civil liability to be constantly adapted to social developments and guiding its main normative and compensatory functions. Framed that way, abnormality would be the judge's privileged tool by which he would make a decision that is fair and proportionate to the divergent interests of the person responsible and the victim. Nevertheless, the abnormality in support of civil liability have some flaws : despite its strengths, it may make the civil liability law unpredictable since case-by-case judgment becomes the norm. This tool will therefore have to be supervised by strict rules to ensure its solidity and immutability. Abnormality could become in this context the reference point of the extra-contractual civil liability law.

The value added tax has been adapted by various legal instruments of the European community (regulations, directives, decisions etc.) which are used to harmonise this tax. Together these documents establish "the common system of VAT". The time definition of this system is not simple, because of newly ratified legal instruments that are reacting to both Community requirements and the current economical situation. At the present time, combating tax evasion is the fastest developing part of the common system. Tax evasion is significantly reducing revenues of the whole Community by reducing the revenues of single member states. Even if the European Union always places emphasis on the equal conditions for all member states in all areas of interest including claiming VAT, there are some exceptions from the common system granted for member states. The main objective of these exceptions is to take into consideration the specific conditions in each member country through special instruments added to the common VAT system. These exceptions should simplify the acceptance of the common system by all member states.

This thesis deals with the system Mini One Stop Shop and its implementation in IS of Financial Administration of the Czech Republic (ADIS). The first part describes the concept of the Mini One Stop Shop including basic concepts and related legislative documents. In the next part, were analyzed of the current conditions of the Financial administration of the Czech Republic in the area of IS / ICT in order to define a baseline for the implementation of MOSS payments area. The main outcome of this thesis is to design implementation of MOSS payments area in ADIS, which is composed of a detailed process analysis, catalog of functional requirements and an example of a specific analytical design for the selected functional requirements. The main contribution of this work is to link the general principles and requirements of MOSS that are defined uniformly for all EU Member States, with the principles and procedures implemented in the ADIS result in a the design implementation of MOSS payments area.