Diss.--Freie Universität Berlin. / Bibliography: p. [439]-462.

The main aim of the dissertation thesis is a case of the right deduct to input VAT which let companies to be involved into carousel frauds. The thesis analyses the related cases and examines in which conditions it may be legitimate to entitle the right to deduct recognize and when it is not. It also discusses the possible ways how to deal safely with partners. Moreover, it also examines which steps need to be taken into the consideration to reduce tax evasion on VAT which have been done recently in the Czech Republic.

Mr. Eduard Němeček, MD Divorce issue and its consequences Diploma Thesis 5. Summary: This work proposes a closer look at the divorce-related topics with consequential impacts both on financial situation of divorced spouses and destinies of minor children as resulting from divorced marriages in Czech Republic. Till date, this issue has been solved in different ways at both district and regional courts. In our republic, a more unifying element is represented by decisions of the Supreme and Constitutional Courts. This is a very serious social phenomenon which, according to statistics affects a large number of parents, children, but also childless partners. Yet from ancient times this phenomenon is known to be socially undesirable being almost entirely rejected by the Catholic Church in its canon law. The increase in divorces has resulted namely from the advancement procedure of society. It is a societal phenomenon known to occur irrelatively of the states and political systems, from the totalitarian regimes through those autocratic, up to highly democratic systems of developed countries worldwide. During the creation of this work, up to 40% of marriages have been critically monitored as expected to be ended in divorce. It's a long-term social phenomenon that surpassed all political systems from the...

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...