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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

Uzavření smlouvy na veřejnou zakázku / Entering into a public contract

Kuchař, Roman January 2017 (has links)
Awarding a public contract pursuant to Act No 134/2016 Coll., on public procurement, is aimed at creating a specific obligatory relationship between a contracting authority and a selected contractor, essentially on the basis of a previous tender procedure, unless the law specifies otherwise in the given case. The tender procedure is a special arrangement for the pre-contracting and contracting process, which takes place in a binding, legally defined procedure differing from an ordinary private-law contract, even though it is also a private-law procedure according to the predominant doctrinal and case law opinion. The topic of this diploma thesis is an analysis of the specifics of the contract process leading to the conclusion of a public contract, in order to draw attention to its similarities and also to the differences when compared to general private-law contracting. The thesis is divided into three parts, the first of which, primarily deals with the Act No 134/2016 Coll., on public procurement, its classification in systemic law, its relation to the EU public procurement regulation, the nature of tender procedure (specifically open procedure) and the public contract. The key charter is then dedicated to the award of a public contract, followed by the last section on changes to already concluded...
2

Uzavírání kupní smlouvy podle Úmluvy OSN o smlouvách o mezinárodní koupi zboží v komparaci s českou právní úpravou / The Conclusion of a Contract under the United Nations Convention on Contracts for the International Sale of Goods in Comparison with Czech National Legislation

Krčálová, Kristýna January 2016 (has links)
This Master's thesis focuses on the United Nations Convention on Contracts for the International Sale of Goods (CISG), better known as the Vienna Convention. The main purpose of this thesis is to evaluate conditions for application of this international treaty and to assess the contracting process under the CISG including the similarities and differences with the Czech national legislation. Finally, it seeks an answer to the question, which of these rules (international or national) are more advantageous for a Czech contractual party with respect to concluding a contract. The thesis is divided into five parts. The first one represents an introduction to the CISG, its origin and the Czech Republic's attitude to it. The second part identifies the conditions for application of the CISG and therefore defines a subject and an object of an international contract of sale under the CISG. Both third and fourth parts gradually introduce two phases of the contracting process (offer and acceptance) including the relevant case-law. The last chapter strives to complete the contracting process with an analysis of the exact moment, when a contract is concluded, as well as with an analysis of a potential battle of the forms and its impact on a contract conclusion.
3

Fiscalité et réciprocité : Vers une mutation des relations entre l'Administration fiscale et le contribuable / Taxation and reciprocity : Towards a shift in tax Administration and taxpayer relationships

Wrazen, Céline 25 November 2011 (has links)
Essence même des rapports sociaux, la réciprocité est le principe fondamental qui gouverne les échanges entre les êtres humains et qui permet de définir l’équilibre de leurs relations. Protéiforme et fonctionnelle, elle demeure une notion délicate à circonscrire puisqu’elle s’inscrit à la fois dans la coopération et la lutte, qu’il s’agisse de la sociologie ou du droit. Cet équilibre ne peut rimer avec égalité dès lors qu’il s’agit d’étudier les relations entre l’Administration et les usagers. En effet, les individus n’agissent pas sous couvert d’un voile d’ignorance et les Administrations préservent les intérêts de l’État. Le hiatus affiché, il est incarné essentiellement par l’unilatéralité et la légalité du droit fiscal. Le caractère réciprocitaire n’est pas exclu pour autant. Dérivé adapté du principe d’égalité, la réciprocité serait un concept juridique et anthropologique au service de chacun, en proportion. À l’origine des valeurs et des structures humaines, de l’organisation de la famille jusqu’à celle de la société, la réciprocité imprègne tant le système fiscal que des instruments plus particuliers. Conformément à sa double nature, elle peut revêtir la forme de la « vengeance » – compliance et vérification, défaillance et rectification… – à l’instar du droit international, mais également la forme de « l’alliance » - Chartes, contrôle, transaction… -, à l’instar du droit des obligations. Stabilisatrice, la réciprocité participe donc du renouvellement de ces relations à tous les stades des procédures fiscales – imposition, contrôle et contentieux – dans le sens d’un équilibre obligatoirement différencié, générateur d’échange de bons procédés dans la préservation asymétrique, ou simplement différée, des intérêts de chacun. / Essence of social relations, reciprocity is the fundamental principle which governs human exchanges and defined the balance of their relationships. Protean and functional, it remains a delicate notion, between cooperation and struggle, in sociology but also in law. This balance cannot rhyme with equality when we study public relations: people don’t act behind a veil of ignorance and Administrations must work for public interest. The hiatus displayed, it is embodied basically in the unilateralism and legality of tax law. The reciprocal character is not excluded from these relations; from equality, it could be the anthropological and legal concept, serving each one, proportionally. Source of the human values and structures, from the family organization to the society organization, reciprocity colours both tax system that more special instruments. In accordance with its double nature, it may be in the form of “revenge” – tax compliance and tax inspection, failure to fulfil tax obligations and tax adjustment... – like in international law, but also in the form of “alliance” – Charters, tax audit, transaction... – like in contract law. Stabilizer, reciprocity is related to the renewal of these relations at all stages of the tax procedures – taxation, control, litigation – in the sense of a necessarily differentiated balance, which leads to an exchange of goods in the asymmetric conservation, or simply deferred, of the interests of each one.

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