Right to Local Self-Government - Summary The diploma thesis deals with topic of Right to Local Self-Government in the Czech Republic. Chapter one is introductory and summarizes contemporary theoretical approaches to the concept of territorial Self-Government and the nature of the right on it. Furthermore this chapter explains the importance of territorial Self-Government and describes its evolution in the bohemian lands, while it puts closer look to the restoration of territorial Self-Government and its design after 1989. Finally, this chapter looks at position of the Czech Republic in the typology of local government systems. Second Chapter examines all Constitutional complaints on the infringement of the rights of Self-Governments (municipalities), while it describes the circumstances under which the lawsuit emerged, and discusses the argumentation of the Czech Constitutional Court. The thesis summarizes data on author of the complaint, authority accused of the infringement, and result of the case. In the third chapter the thesis discusses other important judgements of the Czech Constitutional Court on the Self- Government and the rights of municipalities. It focuses on the most important judgements on the content of the right to Self-Government and day-to-day conduct of municipalities. In the fourth...

Diploma thesis focuses on property and economic crimes in the Czech Republic. There are presented selected property and economic crimes which are associated with accounting and in where accounting plays a role. The first part of the thesis presents basic definitions related to crimes according to criminal law. There are introduced definitions as a criminal act, facts of the case, subjects of criminal proceedings and stages of criminal proceedings. The second part of the thesis deals with accounting and its application in an investigation process. This part emphasizes connection between accounting and evidence check. The third part is focused on an analysis of property and economic crimes in the Czech Republic, referring to the recent studies concerning this issue. This part describes property offenses and economic crimes that can be associated with accounting. The final part of the thesis analyses selected property and economic crimes based on judicature of the Supreme Court of the Czech Republic.

The thesis focuses on the impact of courts tax practice on the procedure of tax audit in Czech Republic. The main purpose of the thesis was to evaluate the impact of tax judicature on the process of tax audit including the successive acts. Furthermore, the thesis should evaluate the view on tax administration of tax audit procedure reflecting the changes in judicature. The interpretation given by the judicature should be helping by illustration of the tax audit particular phases. Moreover, it should guarantee adequate level of peace to the tax subjects and tax administrators as well during this procedure. In the second part of the thesis, the particular phases of tax audit procedure were evaluated from the perspective of the tax code. This will be effective after January 1st 2011. In the course of the analysis it was shown the currently effective tax code is no more sufficient code of tax administration. It includes lots of deficits affecting the tax audit procedure. The courts tax practice covered these shortages greatly indeed. It also helped for better understanding of the current tax code tax audit paragraphs. Anyway, from the point of view of the controversy between two Czech main courts - the Constitutional Court and the Supreme Administrative Court - the absolute peace during the tax audit procedure is not achievable. From all these facts, as well as from the difficultness of following all the actual judicature concerned, I concluded, the function of the new tax code is unavoidable.

This diploma work has, as its main objective, the investigation of the influence of the court judicature on the interpretation and application of the tax procedural rules, particularly their principles of the tax process and tax administration in the CR. The object of the investigation was to ascertain if the Act No. 337/1992 of Collection of Law, respecting the administration of taxes and charges, was a satisfactory and suitable procedural norm in the tax process, and if the principles of the tax process and existing judicature provided the tax subject and the tax administrator with an adequate legal certainty in these problems. First, I examined constitutional principles in the CR and the general principles of the administrative law in relation to the tax theory and tax administration. Then I moved on from principles of the tax theory to a detailed analysis of the court judicature in the interpretation and application of the principles of the tax process. I carried out a comparison of the existing, and the new, principles of the tax process and tax administration, which are govern commencing January 1, 2011, when the new Tax Rules came into force. In the diploma work, in the area of the principles of the administrative law, I dealt with the investigative question: To what extent it might be possible to use the existing Administrative Rules, in a subsidiary manner, in the tax process and tax administration, mainly focusing on all the principles stated in it, which are not included in the new Tax Rules.

Choses in action are valuable assets. This has compelled (and been facilitated by) the development of legal devices such as equitable assignment to allow holders of choses to deal with them, inter vivos. This thesis makes two claims. First, equitable assignments are best conceived as a composite of a bare trust and an atypical agency where the assignee is authorised to invoke the assignor's entitlements against the obligor to the chose assigned, as the assignee pleases. On this conception, equitable assignments merely entail generation of a new set of jural relations as between assignor and assignee. Though these affect how the jural relations between assignor and obligor are to be discharged, those jural relations are left intact and unchanged, unless the requirements for 'statutory' assignments have been satisfied. Second, 'statutory' assignments are regulatory in effect. Where a debt or other chose in action has been validly equitably assigned and the requirements in s 136(1) Law of Property Act 1925 are satisfied, the specific entitlements set out in sections 136(1)(a), (b) and (c) will be passed from the assignor and transferred to the assignee. But that is only true with regards entitlements falling within those provisions, and the set of entitlements listed therein is not exhaustive. The composite model of equitable assignment, and the clarification of the nature of 'statutory' assignment, reduces confusion over their operation and effects. Accordingly, this thesis tempers the urge towards legislative reform of the law of assignment: reform may not be needed since the law is not incoherent, though it is certainly complex. And if targeted law reform to simplify the law on assignment be thought desirable, it is as well to know what one is reforming.

Ce travail de recherche a pour but d'apporter des éléments théoriques ainsi que pratiques au débat sur le causes et conséquences de la politisation des deux hauts tribunaux en Colombie, à fin d'enrichir la discussion. Concrètement, cette thèse doctorale analyse la manière dont les hauts juges sont élus et les conséquences les plus visibles de ces processus de sélection. A partir d'une analyse quantitative et qualitative, cette étude explore la façon dont l'autonomie de juges est conditionnée par le processus qu'ils suivent pour être élus. Pour conclure, cette thèse se penche aussi sur l'état actuel du bilan entre l'indépendance des juges et leur responsabilité vis-à-vis de leur fonction. / This researching work intends to provide theoretical and practical elements to enrich the debate about the causes and consequences of the politicization of two high tribunals in Colombia. In fact, this doctoral project analyses the way the election of the high judges is carried out and the respective consequences of these selection processes. Throughout a quantitative and qualitative analysis, we explore the way the autonomy of the judges is conditioned by their election process. Finally, the current state of the assessment between independence and responsibility of the judges is also tackled.

This thesis addresses the issues of judicature in juvenile matters, focusing on the criminality of children below 15 years of age and the specifics of judicial proceedings in cases concerning an offence punishable differently. The theoretical part outlines development of judicature in juvenile matters in the Czech Republic and the relating laws, the specifics of judicature in cases involving children below 15 years of age, cooperation of organizations acting within the given issues, and the currently discussed topics, such as lowering of the criminal liability age, development of juvenile criminality in the Czech Republic and evaluation of the act regulating judicature in juvenile matters after the several-year operation in practice. Due to their age and psychical immaturity, work with children as offenders committing offences punishable differently requires specific procedures aimed at correction of the offender and prevention of occurrence of further problems. The objective is also a fast solution of the situation, the lowest possible traumatizing of the child and protection of his/her rights. A large number of institutions, such as bodies of social-legal protection of children, the police, juvenile courts and the Probation and Mediation Service, are involved in the process. The objectives of the thesis were ascertainment of opinions of juvenile guardians on the issues, in particular on the operation of the act in practice and on its benefits and contingent drawbacks. A further objective was development of suggestions for amendment of the valid legal regulation on the basis of the respondents{\crq} answers. In connection with the set objectives, the research was conducted in the form of a structured interview with open questions. The respondents were workers of departments of social-legal protection of children under municipal authorities, and juvenile guardians. The questions were focused on the operation of the act in practice from the view of guardians, on benefits and drawbacks of the act and on the opinions of the guardians on some specifics of judicial proceedings involving children below 15 years of age. After processing the data obtained in the interviews, several suggestions for amendments of the act regulating judicature in juvenile matters were developed to

This diploma thesis deals with business transactions in terms of their accounting and VAT treatment according the statutory regulations in the Czech Republic. Firstly, accounting and VAT essentials are defined, the status of VAT in the European context is described as well. The thesis focuses not only on accounting of VAT in general, but it also shows some specific cases. The thesis deals with the right to deduct input VAT in connection with tax evasions in more detail. This issue was described using judicature. In the end, the possible ways how to deal safely with business partners are also discussed.

The judicature of the Court of Justice of the European Union and the Supreme Administrative Court concerning tax base is processed in this diploma thesis. The correct determination of the tax base is one of the most important areas of the value added tax. The purpose of diploma thesis is evaluating problematic areas of the tax base which the Court of Justice of the European Union and the Supreme Administrative Court discussed. The methods of qualitative analysis of judgments, synthesis knowledge and comparison of Czech and European decision-making practice were used to reach the purpose. Issues of consideration, others taxes and fees included to tax base, reinvoicing, grants, discount coupon, free of charge transactions, barter trades, determination tax base of associates and specific situation such as tips and wins are analyzed in this thesis.

The purpose of the thesis is the accessibility of electronic sources of judicature in the Czech Republic. The thesis deals with publicly as well as commercially accessible sources. The publicly accessible sources are represented by NALUS which is administered by the Constitutional court, the retrieval system of The Supreme Court of the Czech Republic and the retrieval system of The Supreme Administrative Court. The commercially accessible sources are represented by the Beck online, ASPI and CODEXIS.All the sources taken into account are evaluated by the range of their content, the quality of search engine and user interface.