Le Marché intérieur s’est constitué en vue d’établir une concurrence libre et de répartir les ressources de la manière la plus efficiente possible. Impliquant l’abolition des frontières intérieures, l’action communautaire a conduit à harmoniser ou au moins à rapprocher de nombreux domaines. Même la fiscalité directe, compétence réservée des Etats membres, a fini par être placée sous la surveillance des Traités par le biais des libertés fondamentales et du principe de non-discrimination. Ce dernier a permis une certaine intégration fiscale au niveau européen en vue d’une neutralisation de la fiscalité sur les mouvements de personnes, de biens, de services et de capitaux. Cette oeuvre, essentiellement prétorienne, a cependant montré ses limites au plan de la cohérence de la politique fiscale, le juge ne pouvant faire un choix quant à la forme de neutralité qu’il conviendrait de choisir : neutralité aux importations de capitaux, neutralité aux exportations de capitaux ou une autre. En effet, les Traités établissent indéniablement un objectif de neutralité à destination des Etats. Emanant des textes européens cette neutralité abstraite est fondamentale afin de réaliser les objectifs économiques de l’Union. Cependant, en l’absence d’harmonisation fiscale il est nécessaire de faire un choix pour une forme de neutralité afin de concilier imposition, efficience économique et allocation efficace des ressources. A l’aune des principes qui structurent la construction de l’Europe, il convient désormais de dessiner les contours d’une neutralité fonctionnelle capable de procéder à l’intégration des impôts directs des Etats membres dans un Marché commun. / The Internal Market was formed to establish free competition and allocate resources as efficiently as possible. Involving the abolition of internal borders, Community action led to harmonize or at least to bring together many areas. Although direct taxation powers have been reserved by member States, it was placed under the supervision of the Treaties by means of the fundamental freedoms and the principle of non-discrimination. The latter has led to some tax integration at the European level in order to neutralize taxation on the movement of people, goods, services and capital. This work, mainly performed by the ECJ, showed its limits in terms of consistency of fiscal policy, the judge cannot make a choice as to the form of neutrality that should be chosen: capital import neutrality, capital export neutrality or another form of neutrality. Indeed, the EC Treaty establishes an undeniable objective of neutrality toward member States. The abstract neutrality that is emanating from European texts is essential to achieve the economic objectives of the EU. However, in the absence of tax harmonization it is necessary to choose among the different standards of tax neutrality in order to reconcile taxation, economic efficiency and efficient allocation of resources. In the light of the principles that shape the European construction one should now draw the outlines of a functional neutrality able to perform the integration of direct taxes in a Common Market.

Recent case law from the ECJ on one of the most important EU contract law legislation has left questions open about the compatibility of Swedish con­tract law with the Unfair Contracts Term Directive. The case law on Article 6 (1) in the directive seem to have changed the view on how to deal with the legal consequence of an unfair term in consumer contracts; namely that unfair terms cannot be adjusted but need to be declared invalid. This essay examines how the effects from the ECJ case law provide new light upon Swedish contract law. The effect creates a clash of ideas and rationalities between Union law and Swedish contract law. Unfair terms cannot be adjusted as the relevant Swedish legislation provides. An unfair term needs to be invalid, and if necessary, such an unfair term can in certain circumstances be complemented with default rules from national contract law. This does not only seem to change the interpretation and application of the Swedish law, but it also form an underlying tension between the instrumental market-functional Union law and the more jus­tice oriented Swedish private law.  Furthermore, as we move towards a new European civil code, perhaps these tensions and clashes may say something about where the discipline of European Private Law is headed.

La libéralisation des marchés énergétiques est un objectif primordial pour tous les Etats membres et candidats à l'Union européenne. Dans le but d'arriver à un marché de l'énergie, la Commission européenne a mis en place trois paquets énergie pour l'ouverture complète des marchés électriques et gaziers à la concurrence étape par étape. Pour mieux comprendre les législations et les politiques énergétiques en France et en Turquie, il est indispensable d'avoir une connaissance principale sur l'organisation et le fonctionnement de leurs marchés électriques et gaziers dès l'origine en élaborant les institutions et entreprises monopolistiques en tant que EDF, TEK, GDF BOTAS, et leur évolution historique jusqu'à la mise en place des directives énergétiques européennes. Par la suite, il est important d'examiner chronologiquement chaque étape de libéralisation imposé par les paquets énergie (mise en place du marché intérieur 1996-2000, le deuxième paquet énergie 2000-2007, le troisième paquet énergie 2007-2011,prochaine étape Energy 2020), et comparer la procédure juridique du procès de la libéralisation des marchés énergétiques en examinant leurs législations en vigueur et leurs modifications pendant l'implémentation des directives énergétiques européennes. / The liberalization of energy markets is primary objective for each member and candidate State of the European Union. In order to achieve an internal energy market, European Commission set up three energy packages for electricity and gas market complete opening up to the competition step by ste^p. For a better understanding of the energy legislations and policies in France and in Turkey, it is essential to have a main knowledge related to the organisation and operation of their electricity and gas markets from the beginning by examining the institutions and monopolistic companies such as EDF, TEK, GDF, BOTAS, and their historical evolution period until the european energy directives implementation. Thereafter, it is prominent to examine chronologically every step of the liberalisation enforced by the energy packages (internal energy market 1996-2000, second energy package 2000-2007, third energy package 2007-2011, next step Energy 2020), and compare the legal procedure of the energy market liberalization process by analyzing their legislations in place and modifications during the european energy directives implementation process.

The main topic of this diploma thesis is "Property of intellectual property rights in international trade. The aim is to provide complex view on intellectual property protection in international trade, afterwards more specifically focused on industrial property, trademarks and geographical indications. The crucial part of the thesis is dovoted to the analysis of individual steps of trademark registration.

Le droit des aides d’Etat est un domaine singulier du droit de l’Union européenne (UE). Sonobjectif le rend même unique au monde et pourtant il demeure en partie méconnu et seseffets sous-estimés. La crise économique et financière débutée en 2007 l’a remis sur ledevant de la scène. Dans ce contexte, un outil s’est révélé comme central dans la gestiondes évènements : la conditionnalité. Longtemps ignorée, cette technique, présente depuisles origines en droit des aides d’Etat, s’avère être d’une influence insoupçonnée sur lemécanisme de contrôle des soutiens étatiques. D’une part, elle autorise la Commission àexiger des modifications substantielles, tant du projet d’aide que des bénéficiaires, afin d’enautoriser la mise en oeuvre. D’autre part, la conditionnalité permet à la Commissiond’avancer un agenda politique, de manière indirecte, au service de l’approfondissement del’UE. Son incidence ne se limite pas seulement à la question de la compatibilité desfinancements publics. Elle s’exprime également dans le cadre du suivi des décisionsconditionnelles, et des éventuels recours juridictionnels. De nouvelles techniques basées surla conditionnalité ont fait leur apparition à tous les stades de l’examen des aides. Plusencore, elle joue un rôle considérable, en amont, dans le processus de création du droit desaides d’Etat et de sa soft law. Compte tenu de sa portée, cette étude s’est attachée àmesurer l’ampleur de ce phénomène, à définir ses concepts, à identifier ses formes et àévaluer ses conséquences. Il en résulte que la conditionnalité est à l’origine d’une nouvelleapproche du droit des aides d’Etat. / State aid law is a unique area of European Union (EU) law. Its objective makes it evenunique in the world and yet it remains partly unknown and its effects underestimated. Theeconomic and financial crisis, which began in 2007, has brought it back to the forefront. Inthis context, a tool has proved to be central in the management of events: conditionality. Thistechnique, which has long been ignored, has always had an unsuspected influence on themechanism of control over state support. On the one hand, it authorizes the Commission torequire substantial changes, both in the aid project and for the beneficiaries, in order toauthorize its implementation. On the other hand, conditionality allows the Commission to putforward a political agenda, indirectly, to service the deepening of the EU. Its impact is notlimited to the question of the compatibility of public funding. It is also expressed in the contextof the monitoring of conditional decisions, and possible judicial review. New techniquesbased on conditionality have emerged at all stages state aid control. Moreover, it plays aconsiderable role, upstream, in the process of creating state aid law and its soft law. Givenits scope, this study focused on measuring the extent of this phenomenon, defining itsconcepts, identifying its forms and evaluating its consequences. As a result, conditionality isat the origin of a new approach to state aid law.

Ausgangspunkt dieser Studie stellt die sog. „Patientenrichtlinie“ 2011/24/EU dar. Diese beruht auf der Rspr. des EuGH, wonach für die Inanspruchnahme grenzüberschreitender Gesundheitsleistungen die Dienstleistungsfreiheit Anwendung findet. Bezogen auf den Bereich des Gesundheitswesens steht die Dienstleistungsfreiheit jedoch in einem Spannungsverhältnis zu der Organisationshoheit der Mitgliedstaaten für ihre Gesundheitssysteme. Diese Arbeit widmet sich daher zunächst dem Begriff der Gesundheitsleistungen und führt das Bestehen des Spannungsverhältnisses auf die historische Entwicklung der Sozialregelungen in den Verträgen zurück. In einem weiteren Schritt wird dann die tatsächliche Anwendbarkeit der Dienstleistungsfreiheit für den Bereich der Gesundheitsleistungen untersucht. Im Anschluss daran erfolgt eine Analyse der Rechtsprechung des EuGH. Dieser versucht das Spannungsverhältnis auf der Ebene der „Rechtfertigung“ zu lösen. Letztlich führt jedoch dieser Ansatz nicht zur Lösung dieses Spannungsverhältnisses, da durch die Auslegungsbedürftigkeit des Primärrechts rechtliche Unsicherheiten entstehen. Auch die Patientenrichtlinie, welche auf der Rechtsprechung des EuGH beruht, kann daher nur bedingt zur Beseitigung der bestehenden Unsicherheiten bei grenzüberschreitenden Gesundheitsleistungen beitragen. Ebenso können weitere in der Literatur vorgestellte Alternativen das Grundproblem nicht lösen. Notwendig wäre vielmehr eine klarere Abgrenzung der Regelungszuständigkeiten im Primärrecht selbst. / The starting point for this study is the so-called „Patient Directive“ 2011/24/EU. This is based on the jurisdiction of the European Court of Justice, according to which when using cross-border healthcare services the free movement of services finds application. Referring to the area of healthcare the free movement of services however is in a relationship of tension with the organisational sovereignty of member states for their healthcare systems. For this reason this work addresses itself firstly to the concept of healthcare services and leads the existence of a relationship of tension back to the historical development of social regulations in the contracts. In a further step then the actual applicability of the free movement of services for the area healthcare services is examined. Following this an analysis of the jurisdiction of the European Court of Justice takes place. This attempts to solve the relationship of tension at the level of „justification“. In the end however this starting-point does not lead to solving this tension relationship, for through the need for interpretation of primary law legal uncertainties arise. Also the patient directive, which is based on the jurisdiction of the European Court of Justice, can for this reason only partially contribute to the removal of uncertainties existing with cross-border healthcare services. Equally further alternatives presented in literature cannot solve the basic problem. Rather a clearer delimitation in the primary law itself would be required.

La transparence, à travers ses multiples applications par le juge européen, est érigée en principe général du droit de l’Union européenne. Ses fondements juridiques retentissent sur sa portée, impérative et supplétive, son champ d’application matériel et personnel ainsi que sur son extension progressive et sa limitation aux seuls rapports verticaux développés entre les autorités adjudicatrices et les opérateurs économiques. La transparence est rattachée directement aux libertés fondamentales des soumissionnaires potentiels dont elles assurent la protection juridique et indirectement au principe de libre concurrence par la suppression des obstacles privés à la libre circulation des activités économiques. Ainsi, au service d’une finalité immédiate, la transparence garantit l’accès à la commande publique et, au service d’une finalité médiate, elle protège les structures du marché de la commande publique. Le principe général de transparence donne alors naissance aux contrats relevant de la commande publique qui prennent le relais des contrats publics. Instrument d’intégration et élément structurel du marché intérieur, cette nouvelle génération des contrats matérialise l’accès à la commande publique qui constitue un secteur d’activité économique faisant partie du marché intérieur. / Transparency, through its multiple applications by the european judge, has become a general principle of european law. Its legal basis resound its purview, imperative and suppletive, its personnal et material scope, as well as its progressive extension and its restriction to the vertical relationships developed between contracting authorities and economic operators. Transparency is attached directly to potential bidders fundamental freedoms whose its provides legal protection. It is attached indirectly to the principle of free competition by the elimination of private barriers to the free movement of economic activities. Thus, in the service of an immediate finality, transparency guarantees access to public procurements and, in the service of a mediate finality, it protects the market structures of public procurement. The general principle of transparency gives then rise to contracts of public order (contrats relevant de la commande publique) which take over public contracts. Instrument of integration and structural element of the internal market, this new generation of contracts materialize access to public order (commande publique), that constitutes a sector of economic activity as part of the internal market.

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.

Copyright law is a special category of civil law which, with the upswing of the Internet, has become important for different types of stakeholders in the global information society. The 'participative web' operates with content generated by users. This user-generated content has often disputable origins in terms of copyright clearance. The Internet has opened the possibility for developing new forms of communication between anonymous or individual users who are not easily identifiable. Especially peer-to-peer file sharing and recently the information services offered and operated by the so-called 'cyberlockers' are the reason of questioning the role of copyright protection online which needs a beneficial solution. Copyright infringement in the era of information society is a complex phenomenon with a multiplicity of contributing factors like the importance of information data with big business potential, personal attitudes shown by internet users towards the value and scarcity of intellectual property, or legal responsibility of internet service providers (ISP) who paradoxically act from the safety of the so-called safe harbours as intermediaries of information exchange, representing a new element in the communication chain between rights holders and users. Commercial and business models operating...

The thesis called "Reasons for restricting of the free movement of services" is focused on one of the fundamental freedoms of internal market, free movement of services, both in terms of theory and especially from the perspective of The Court of Justice of the European Union. In five chapters of the thesis is analysed the general characteristics of the free movement of services, the relationship to the other freedoms of the internal market and the legal basis of this freedom in the primary and secondary legislation of the European Union. First chapter is focused on historical development of the internal market of European Union and on principles on which internal market operates. Second chapter of this thesis defines the term "services" and examine the relationship to the other freedoms of the internal market as well as the legal basis of the free movement of services in the primary and secondary legislation of the European Union. Third chapter of the thesis is focused on the restrictions of the free movement of services, direct and indirect discrimination, non- discriminatory restrictions and also on the harmonization of standards. Forth chapter examine legitimate restriction of the free movement of services both in the primary and secondary legislation of the European Union. Purpose of the last...