Free-lance professions under the law of the EU The free-lance professions under the law of the EU serve for the topic of the present thesis. They represent a special category of occupations playing though a significant role in the daily life of the society and in the economic events of both the state and the European Union. They distinguish from other forms of businesses by the "liberty" of carrying out, i.e. the independence on the direct state supervision. It is impossible to find among EU member states neither the identical term of a free-lance profession, nor the categories of the professions considered to be included. The term might regard advocates, architects, but also journalists, writers, artists etc. Neither do the EU member states agree on the content of individual activities, or usually performed duties. As some of these occupations are significantly linked to the public interest, the member states tend to increase their regulations. The first part of the thesis deals with differences of conceptions in individual member states, as well as with their common basis. The aim of the EU is to overcome the discrepancy of national regulations and to unify the conception. The common basis served as an inspiration for the definition of the free-lance professions on the European level. The EU law adjusts...

The thesis is a general excursion into the world of taxation in the single internal market of the European Union, especially in the field of the German tax system, which is its part. Six chapters are divided into three parts. The first part defines the context of the internal market and discusses the four freedoms - free movement of goods, services, persons and capital. Export and exportes are classified according to the categories of access to the German market - according to the tax jurisdiction. In the second part, there we can find concepts of direct and indirect taxation and every single german tax, which shows the complexity in the form of various exemptions and specifics. Examples of taxation of supplies exported in the third part are described in terms of available tax legislation. Rather than possible solutions there we see instructions on how to proceed with the issue of taxation

The thesis deals with theoretical and practical aspects of building an internal market in the European Union. It makes a theoretical reflection of European economic integration, identifies the forms of economic integration and analyses individual theoretical concepts. The thesis concentrates on analyzing the fundamental strategic documents which influenced the process of building an internal market. The thesis investigates the four basic freedoms - freedom of movement of goods, services, labour and capital - which are necessary preconditions for an effective functioning of an internal market. It analyses achievement of an internal market in practice, identifies its most fundamental obstacles and offers possible solutions that would remove them. The paper also offers a comparison of efficiency of economies of the European Union, the United States and China.

The theme of this thesis is the impact of the EU internal market on its external relations - firstly, it asks to what scope can we use the knowledge gained from establishing the internal market and if it can improve the current negotiations and, secondly, whether the already established internal market and its institutions can affect the establishment of relations between the European Union and the United States. The work focuses on the economic level of relations and specifically on the importance of services, both in the economies and the global value chains. It shows that the services sector is politically very sensitive and that the problems which the European Union had to deal with when trying to gain the approval of the Services Directive, are similar to the situation that evolves around negotiating the Transatlantic Trade and Investment Partnership, with the negotiations being further complicated by internal interactions between the EU institutions.

Diploma thesis "Free movement of goods and integration of the Czech republic" deals with the matter of free movement of goods in the European internal market and studies the development of the Czech integration in this area during her association with the EU. The diploma thesis monitors the period 1989-2006 and aims to evaluate whether the process was continual during the period or if it changed. The diploma thesis also evaluates if there were some significant problems during the process of the integration and searches for their reasons. Diploma thesis decomposes the problem into several partial problems, of which the most important are: goods flows between Czech Republic and the EU (mostly territorial and commodity structure..), technical aspects (technical harmonization, standards and norms, law convergence), economic context (GDP, balance of payments, etc.).

Au sein du marché intérieur, nous assistons à une mobilité croissante des travailleurs, alors que la compétence harmonisatrice de l’Union européenne est de nature minimale et que l’intégration européenne en droit du travail reste encore inachevée. Dans un contexte de diversité des réglementations du travail au sein de cet espace, il revient un rôle important aux règles de conflit de lois pour assurer que les personnes bénéficiaires des libertés de circulation ne voient pas leur mobilité affectée. Plus précisément, le droit international privé a pour fonction de garantir le principe de protection du travailleur inscrit dans les libertés de circulation. Pour parvenir à ce constat, il s’agit de s’interroger sur les influences possibles du droit du marché intérieur sur les règles de conflit de lois. L’évolution décrite est celle du droit international privé européen. Héritées des systèmes de droit international privé des Etats membres, les règles de conflit de lois européennes doivent désormais s’inscrire dans le contexte juridique de l’Union européenne dont elles empruntent les principes. Nous nous concentrons essentiellement sur le principe de protection du travailleur lequel est ancré dans le concept du marché intérieur. En dessinant ses contours, nous nous interrogeons sur les manières dont ce principe peut influencer les règles de conflit de lois. Le point de départ consiste en l’affirmation d’une compétence de l’Union européenne pour adopter des règles de droit international privé. Partant de l’analyse des difficultés d’adaptation des règles de conflit de lois au contexte européen, notre démarche vise à démontrer les faiblesses des règles de conflit de lois dans un contexte de diversité des réglementations des Etats membres en droit du travail. Face aux insuffisances des règles de conflit de lois classiques, des mécanismes unilatéraux du conflit de lois se développent. Sous la forme des lois de police, ces derniers permettent aux Etats membres de véhiculer des impérativités qui expriment une solution territorialiste du conflit de lois. Ils se caractérisent ainsi par la faveur qu'ils accordent à l’application de la loi du for. Dans ce contexte, le traitement conflictuel du détachement des travailleurs sert d’illustration.En accentuant sur la libre circulation des travailleurs, il convient de confronter les solutions du conflit de lois à la mise en place progressive d’un marché européen de l’emploi. Une règle de conflit de lois qui tiendrait compte des intérêts de l’intégration européenne ne livrerait-elle la solution la plus adéquate du conflit de lois ? Nous nous inspirons des références à la protection du travailleur dans le concept du marché intérieur pour en tirer des leçons pour une règle de conflit de lois régulatrice et protectrice dans un contexte d’européanisation. / Mobility of workers within the internal market of the European Union is growing constantly, whereas European integration in social matters remains incomplete. The absence of an exhaustively harmonised European Social Law is not only related to the minimum character of harmonisation but also to the lack of an overall competence in social matters. Due to diversity between labour legislations of the Member States, conflict of laws needs to be mobilized in order to guarantee effective freedom of movement. More precisely, Private International Law has the function of promoting the worker protection principle enshrined in free movement law. Our purpose is to analyse possible impacts of the law of the internal market on Conflict of Laws. The subject of the present study is on European Conflict of Laws. Inspired by national conflict of law mechanisms, European conflict of law rules should nowadays fit into the context of European Union Law and therefore adopt its principles. Among those, the worker protection principle – as part of the concept of the internal market – is of high interest. While discovering the content of this principle, we underline different manners in which it can influence conflict of law rules. Our starting point consists in admitting the competence of the European Union for Private International Law matters. While demonstrating failures of the actual European conflict of law rules regarding their adaptability to legislative diversity, we discover that Member States tend to make increasingly use of unilateral mechanisms: Imperativeness is intended to assure Member States’ regulatory interests by designating the law of the forum state. For the purpose of this demonstration, we suggest to analyse the example of posted workers, among others. Territoriality has been observed in Conflict of Laws. This is problematic from the perspective of integration of the internal market, i.e. in our context, the European labour market. Therefore, we suggest that conflict of law rules should be adapted to the requirements of European regulatory interests. Lessons can be drawn from the concept of the internal market which leads us to examine a protective conflict of law rule aiming at integrating the worker into the labour market.

My diploma thesis is focused on German taxation and the impact on Czech subjects exporting to Germany. The main aim of this thesis is to give Czech entrepreneurs useful and current information about the German taxation system and to show basic tax calculations. My thesis is split into four chapters. The opening chapter deals with the internal market of the European Union, its history and its four freedoms. The second chapter outlines export of goods and services from the Czech Republic to Germany, the possibilities of entering the German market and the basic steps to be carried out while entering this area. Second part of the thesis presents the practical part. The third chapter includes particular German tax system and the comparison of Czech and German tax systems. The last chapter is focused on the use of German tax system in practice, especially VAT and it gives (as well as the third chapter) practical taxation examples.

There is a relation between financial analysis of a company and the economic and legal environment of its registered place of business. The financial analysis is based on the financial reports reflecting the requirements of the national or supranational system of financial accounting. The creation of the single internal market of the European Union leads to harmonization of the financial accounting and reporting of the individual member states. The companies residing in the Czech Republic are obliged to make out the annual closure of accounts in compliance with the Czech Accounting Standards that reflect the requirements of the 4th directive of the European Communities. Under particular circumstances they also make out the closure of accounts in compliance with the International Accounting Standards IAS/IFRS reflecting the requirements of the International Standards Regulation adopted by The European Communities. Among such companies there belongs a subsidiary, T-Mobile Czech Republic, of which the financial analysis can be carried out based on the two different accounting standards. Finding out to what extent the conclusions of the analyses differ is the main task of the diploma thesis.