The aim of this thesis is to present the phenomenon of posting workers within the EU in the context of the freedom to provide services. The author introduces the de lege lata legal framework in a complex and chronological manner, taking into consideration the motives and political pressure behind key modifications. Accordingly, the thesis examines relevant Treaty provisions, case law and its evolution, key secondary acts, as well as the relation of such sources to legal acts which address posting workers in an indirect manner. The author focuses on the analysis of existing key provisions, their practical impact and insufficiencies. However, she also approaches the topic from the de lege ferenda perspective by presenting the ongoing revision of the current legal framework and by considering other potential changes which could improve the regulation of posted workers in the future. Furthermore, the thesis demonstrates the complexity of posting workers by drawing attention to the colliding interests of involved member states and parties, showing the sensitivity of the subject. This underlines the fact that the phenomenon cannot be separated from its political context and is condemned to a constant balancing of two colliding interests - the freedom to provide services and social protection of posted...

This thesis focuses on the process of liberalization of the natural gas market in Europe. The aim of this thesis is to present energy policy and its development in relation to the liberalization of the gas industry in the EU. Moreover another aim of this thesis is to bring a critical look at the process of liberalization of natural gas market in practice and assess the current stage of the liberalization process in EU. The gas industry represents one of the parts of energy industry and from this reason the indroduction of this thesis is devoted to the development of energy and energy policy from the 2nd world war to the present. The next chapter of this thesis is focuses on the importance and the position of natural gas among the other energy sources. The next chapter describes the process of the liberalization in the European Union, which is related to the adoption and implementation of the European energy directives and regulations, also known as the energy packages, in to the national legislation. In the last chapter are analyzed some of the factors of the liberalization of the gas market in the Czech Republic

The thesis analyses influence of actors in the regulatory mode of legislative process of the EU on a case study of liberalisation and integration of the Internal Market in electricity and natural gas. The Internal Market is regarded as an example of postmodern international system. Key arenas used for analysis of individual actors and their partial interests and goals (including ways of their pursuing) are national, regional and supranational.

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.

The aim of this study is to examine how Sweden has implemented directive 2006/123/EC of the European Parliament and of the council of 12 December 2006 on services in the internal market, in the framework of the member states procedural- and institutional autonomy. The study will focus on the contributions to the Swedish law in the form of expressions of the principle of good administration, as a result of the implementation of the directive. The expressions of the principle of good administration were found in the main law "Act (2009:1079) on services in the internal market" where the majority of the directive's provisions were implemented in Swedish law. The study focuses on two expressions of the principle that simultaneously are news in Swedish law induced by the implementation of The Services Directive: the principle of necessity and liaison points of the authorities. With basis in the study of the implementation of The Services Directive as an EU secondary law act in Swedish law and the new expressions of the principle of good administration in Swedish law to fulfill the directive - the purpose of the study will include an analysis of the EU-law's impact on Swedish Administrative Law with focus on the legislation's format. The analysis will, among other things, refer to the different administrative law traditions in the two legal systems regarding the status of general principles of law, mainly the principle of good administration, in the field of administrative law.

本論文以國內2001-2005年之上市櫃公司為研究對象，針對其轉投資層數與股權結構型態進行台灣集團企業股權結構複雜度與企業經營關聯性之研究。有別於集團企業之實證研究，一般均以比較集團與單一企業經營績效與公司價值，來間接推論集團化相關理論之合理性。本論文嘗試直接從形成集團企業之經濟因素著手，探討股權結構複雜度對於企業交易成本、融資成本與決策控制力等經營層面之影響，以期能更深入瞭解集團企業之成本與效益。實證結果顯示，集團企業股權結構複雜度之效益無法反映於較低之交易成本，但可反映於較低之融資利息成本。本論文之實證發現，集團企業形成複雜股權結構主要係基於財務而非營運之考量。最後在決策控制力方面，分析結果顯示，複雜股權結構與股份控制權有顯著的正向關係，為「東亞國家之最終控制者，傾向於透過金字塔結構或交叉持股，以較低現金流量極大化控制權」之說法，提供實證證據。 / We explore the relationship between the complexity of a business group’s ownership structure and operation by using a sample of Taiwanese companies listed in Taiwan Stock Exchange and Over the Counter during 2001-2005. Instead of using Tobin’s q or ROA, we begin with the economic background of business group directly and discuss how the complexity of ownership structure influences the benefits and costs of business operation, such as operation cost, financing cost and ultimate control. Our empirical analysis indicates that the influence of complexity of ownership structure in operation cost is uncertain. According to related research in Taiwan, the main purpose of complexity of ownership structure is not for operation but for financing or restrictions of laws. This may be result in the insignificant effect on operating cost. Second, we find a positive and significant effect on financing cost. This result also supports the arguments about the purpose of complexity of ownership structure. Finally, our analysis offers empirical evidences that control is typically enhanced by pyramid structures and cross-holdings among firms in East Asian countries.

This DPhil thesis analyses the Takeover Bid Directive in the light of EU Law and examines the extent to which this Directive facilitates the exercise of the fundamental freedom of establishment and the free movement of capital in the internal market. Since the Directive is based on the EC Treaty chapter on freedom of establishment (Articles 43 and 44(2)(g) EC Treaty), it should in principle contribute to cross frontier corporate mobility in the internal market through takeover bids; this was the aim of the Commission in its various proposals. Takeover bids and the EC Treaty provisions on freedom of establishment are closely related. The Directive forms part of the EU company law harmonization programme whose weaknesses and limits are also explored. However, the Takeover Bid Directive is an EU company law instrument with strong links to EU capital market law. The initial aims of the EU legislature were to establish an internal market for companies and to achieve market integration in the field of EU company law. However, the Takeover Bid Directive is a compromise and watered down version of a proposal which the Commission envisaged would lead to a more effective pan-European takeover regime than that which actually proved possible. The need for compromise was the result of the very different legal and policy approaches of the Member States in the field of takeover regulation. Some provisions of the Directive are obligatory for all Member States. These provisions include the mandatory bid rule, the squeeze-out right, and the sell-out right. All these obligatory provisions of the Directive are in their present form open to criticism. The two key provisions of the Directive have been made optional for Member States. These are the non-frustration rule, requiring the board to obtain the prior authorization of the general meeting of shareholders before taking any action which could result in the frustration of the bid; and the breakthrough rule, requiring that any restrictions on the transfer of securities or voting rights provided for in the articles of association of the offeree company or in contractual agreements between the offeree company and the holders of its securities or in contractual agreements between holders of the offeree company’s securities shall not apply vis-à-vis the offeror during the time allowed for acceptance of the bid. Nevertheless, Member States, which opt out, are obliged to allow individual companies to opt in. Moreover, a reciprocity rule was also adopted, which allows Member States to permit those companies, which apply these provisions, to opt out again if they are the target of a bidder, which does not itself apply the same takeover provisions. Additionally, the non-frustration and the breakthrough rule are not fully comprehensive and even when a company applies them, it might still be able to evade their application since some corporate and financial structures remain outside the Directive’s scope. Finally, this thesis discusses the extent to which obstacles to cross border takeovers addressed by the Directive, or indeed left intact by the Directive, are to be regarded as restrictions on the right of establishment stricto sensu, or simply as obstacles in practice to making a successful takeover bid. More specifically, it scrutinizes the horizontal direct effect of the EC fundamental freedoms and seeks to analyze the extent to which conduct of the board and articles in the corporate constitution might be said to constitute restrictions on the freedom of establishment and on the free movement of capital.

Diploma Thesis Abstract This diploma thesis is focused on value added tax (VAT) from the perspective of Czech and European law. VAT was introduced in the 50s of last century and became the general indirect tax in the European Union (EU). This thesis is introductory analysis of VAT law that is regulated in the Czech Republic by Act No. 235/2004 Coll., on Value Added Tax, as amended and in the EU by the Council Directive 2006/112/EC of 28 November 2006 on the Common system of Value Added Tax and basic comparison with regulation in the Slovak Republic by Act No. 222/2004 Coll. of Acts, on Value Added Tax, as amended. At the end it results in possible trend towards internal market and the need for effective action to combat the tax fraud and tax evasion in the future. The first chapter describes characteristics of VAT in the frame of tax law in the Czech Republic's law system. The second chapter presents short history of VAT as the general indirect tax in the Czech Republic since 1993 and analyses the Act No. 235/2004 Coll., on Value Added Tax and its institutes and provisions with relation to judgements made by courts. It continues with impact on tax maintainance by institutions as the General Financial Directorate and on criminal law. The main chapter goes through one of the EU rules that has huge impact on...