Magistro baigiamajame darbe yra nagrinėjamas fizinių asmenų teisinis subjektiškumas ES. Temos pasirinkimą lėmė tai, kad Lietuvai tapus ES nare jos piliečiai įgijo daug reikšmingų teisių, kurios aktualios kiekvienam eiliniam žmogui. Šio darbo tikslas – pagrįsti, kad fiziniai asmenys yra Europos Sąjungos teisės subjektai, ir išanalizuoti iš jų subjektiškumo kylančias teises. Darbe aptarta ir pareigų egzistavimo problema. Kad būtų lengviau aptarti fizinių asmenų teises, jos susisteminamos į tam tikras teisių grupes. Darbą sudaro trys pagrindinės dalys. Pirmoje dalyje kalbama apie fizinių asmenų subjektiškumą ES. Joje pateikiama ES subjekto sąvoka. Antroje darbo dalyje aptariamos fizinių asmenų svarbiausios teisės bei garantijos ES. Nagrinėjamos svarbios piliečių ekonominės ir politinės teisės, kurios garantuojamos tik ES piliečiams, taip pat socialinės teisės. Trečioje dalyje aptariama šių teisių gynyba ir jos būdai. / The subject matter of the master’s work is the capability of natural persons in the EU. Such object of this work was chosen because Lithuania became a member of the EU and it citizens achieved many important rights as EU citizens. These rights are relevant for everyone. The object of this work is to validate, that natural persons are the subjects of the EU law and to analyze the main rights which they have. Furthermore, it will be analyzed the problem of the natural persons duties in the EU. The rights or natural persons are systematized in some groups: economic, social and political rights. The work consists of three essential parts. The first one is dedicated to the definition and the main elements of capacity of natural persons. In the second part there are discussed about the main rights and guaranties in the EU. In the third part is examined judicial protection of these rights.

The taxation of the employees assigned from the Czech Republic abroad and from abroad to the Czech Republic The theme of this Thesis is the taxation of the employees assigned from the Czech Republic abroad and from abroad to the Czech Republic. The Thesis analyses this issue in order to allow the reader to understand the ways of employed natural persons' taxation and how this is influenced by various foreign assignments set-ups. The aim of the Thesis is to introduce the reader to this issue in its full range from the wide analysis of international migration of workers to specific tax impacts and practical examples. From time to time I also point out the insufficiencies in relevant Czech tax and other related legislation. The Thesis consists of five key chapters. The initial chapter focuses on analysis of the international migration of workers both from global as well as local perspective and also examines its widespread and its potential future development. It also focuses on definition of the term employee. Second chapter concentrates on explanation of basic terminology that is essential for understanding and dealing with the presented issues such as tax residency and its impact on tax liability of natural persons. As this issue is rather complicated one and as it suffers from heterogeneous...

LR fizinių asmenų bankroto įstatymas įsigaliojo 2013 m. kovo 01 d. Šiuo metu stinga tiek teismų praktikos, tiek ir teisės mokslininkų darbų aiškinant bei taikant fizinių asmenų bankroto įstatymo nuostatas. Šis stygius ypač jaučiamas sutuoktinio ir vaikų teisių apsaugos srityje- teismų praktika ir teisės doktrina tik netiesiogiai arba menkai nagrinėja klausimą, kaip turėtų būti užtikrinamos sutuoktinio ir vaikų teisės fizinio asmens bankroto procese. Šio darbo tyrimo tikslas- nustatyti kaip pasireiškia bei kokių ypatumų įgauna sutuoktinio ir vaikų teisių apsauga fizinio asmens bankroto procese. Šiam tikslui pasiekti Autorė analizuoja subjektus, kurie atsakingi už vaikų teisių apsaugą fizinio asmens bankroto procese, sutuoktinio de jure ir de facto teisinę padėtį, išlaikymo klausimą, išieškojimo ribas, nuostatas, susijusias su privataus gyvenimo apsaugą bei klausimą, kokių ypatumų įgautų santuokos nutraukimo procesas jei vienas ar abu iš sutuoktinių pateiktų pareiškimą dėl bankroto bylos iškėlimo. Kompleksinė temos prigimtis lėmė, jog Autorė darbe nagrinėjo teismų praktiką bei teisės mokslininkų darbus ne tik fizinių asmenų bankroto srityje, tačiau ir šeimos teisės, teismo sprendimo vykdymo srityse. Darbe papildomai pasiremiama kitų valstybių įstatymų nuostatomis bei jų taikymo praktika. Remiantis istoriniu ir lyginamuoju metodais Autorė atskleidė fizinių asmenų bankroto paskirtį bei šios paskirties įtaką sutuoktinio ir vaikų teisėms. / Lithuanian Law on the bankruptcy of natural persons came into force on the 1st of March 2013. At the moment there is a lack of both- case law and legal doctrine- on the interpretation and implementation of personal bankruptcy law provisions. This lack is especially seen in the spousal and child protection- the case law and the legal doctrine only indirectly or poorly analyze the subject of how the protection of the spouse and children in the personal bankruptcy procedure should be implemented. The purpose of the Study is to determine how manifests the protection of the spousal and the children rights in the personal bankruptcy procedure and if there are any changes. An Author in order to achieve this goal analyzes the entities that are responsible for the protection of children’s rights, the legal status of the spouse de facto and de jure, the boundaries of the debt collection, the provisions that are related to the protection of private family life and also the question how the personal bankruptcy would impact the divorce procedure. The complex nature of the subject have caused that an Author had to analyze not only the case law and the legal doctrine in the field of personal bankruptcy but also the case law and the legal doctrine in the field of family law and court decision enforcement. The case law and the legal provisions of other countries are analyzed by the Author additionally. On the basis of comparative and historical methods the Author disclose the purpose of... [to full text]

In this diploma thesis are discussed the consequences caused by entrepreneurship transformation, especially from the tax and law aspect, related with the intended transformation from the associations of natural persons to a limited liability company. It contains process of implemetation by changing the enterpreneurship form. Process by fundation a limited liability company and the opportunities how transfer property by enterpreneurship transformation.

Final thesis Topic: Diplomatic protection Thesis supervisor: JUDr. Vladimír Balaš, CSc. Student: Marek Čermák Thesis on the topic of diplomatic protection deals with the granting of exercise of diplomatic protection by the states and is divided into seven chapters which follow each other. The first chapter describes the diplomatic protection and its historical foundations. The second chapter focuses on the possibility of exercise of diplomatic protection in respect of natural persons and the conditions that need to be fulfilled for the posibility of exercise of such protection. The third chapter focuses on the exercise of diplomatic protection in respect of legal persons and the conditions that must be fulfilled for the posibility of exercise of such protection. The fourth chapter describes the internationally accepted rule of exhaustion of local remedies, as well as exceptions to this rule. The fifth chapter describes the procedures of states where is no exercise of diplomatic protection, but enforcement of protection granted on other grounds. The sixth chapter deals with the procedures of states which are different from the rules of international law. And the seventh chapter describes the procedure of states in situation of granting diplomatic protection.

This doctoral thesis discusses temporary movements of service providers in the EU Internal Market. Movements such as posting of workers of cross-border movements of self-employed persons constitute one of the pillars of freedom to provide services. As granted by the Treaty on functioning of the European Union, businesses may temporarily conduct entrepreneurial activities in another EU Member State without being established there. Typical cases include installation of equipment purchased by a resident of another EU country, short-term construction works, trainings of personnel in foreign companies etc. Posted workers remain employed by a company in their country of origin and do not seek access to labour markets in the host state. Self-employed persons run their business activities based on a trade license issued in the country of origin and do not set up a business in the country of destination. Nevertheless, in contrast to freedom of establishment, such activities need to be of a temporary -- not repeating, irregular, not continuous - character. In practice, this definition is rather vague and there is no clear frontier between temporary movements and freedom of establishment. Temporary character of postings raises the question how to obtain statistics on numbers of persons providing services through temporary movements or volume of corresponding services. Given the level of integration, there are no statistics based on traditional movements' observing such as visa or work permits. Lack of information about providers' flows may lead to difficulties in estimating the impact of related barriers as well as benefits from further liberalization. The Services Directive 2006/123/EC is the most recent norm regulating provision of services in the Internal Market. Since the final version does not contain the most progressive provisions such as country of origin principle, we may examine whether it is targeted at barriers faced by the businesses during temporary movements. Taking in account all above mentioned topics, this thesis provides complex multi-disciplinary analysis of conditions for provision of services with temporary movements of natural persons in the Internal Market. In particular, it tests following hypotheses: 1. Due to depth of integration and subsequent abolition of visa and work permit requirements; there is a lack of statistical resources on provision of services with temporary movements of natural persons. With existing tools, reliable statistics cannot be obtained. 2. Lack of statistical data on temporary movements prevents us from quantifying impacts of remaining barriers to temporary postings. 3. Nevertheless, there is evidence on persisting discriminatory barriers to postings by most vulnerable businesses - Small and Medium Enterprises (SMEs). 4. The implementation of Services Directive in its final version has only a limited impact on elimination of barriers which hinder temporary postings by SMEs. The first and second hypotheses were rejected, hypothesis three and four confirmed. Movement of providers, as well as its impact on labour markets of host countries may be estimated via E 101 or A 1 forms issued by national social security authorities. Subsequently, indices of restrictiveness may be constructed following to data collection at national levels or databases. Data mining from SME feedback database proved that Member States still maintain barriers such as license requirements, work permit requirements or lengthy procedures on recognition of qualifications. During the reference period 2006-9 the SMEs mostly complained about problems related to value-added tax, qualification issues or labour law provisions applicable on postings of workers. Such areas are, however, exempt form the scope of the Services Directive. Given the complexity of analysis, findings of this thesis may be used both in practice and academic field.

This diploma thesis concerns the theme of criminal liability of entrepreneurs relation to their business activity. It is focused on the criminal liability only in the Czech Republic. The first chapters descripe the criminal liability of natural persons, the criminal liability of legal entities, the comparison of the criminal liabilities of the two types of subjects and the analysis of selected criminal offences. The second part of this diploma thesis is focused on the analysis of selected case-law. Propositions de lege ferenda are included in this diploma thesis.

Magister Legum - LLM / South Africa

服務貿易「模式四」涉及生產要素之一的勞動力跨境移動，其所能帶來之貿易利得相當可觀；然而，勞動力之移動向來不為地主國青睞，各國針對此等自然人服務提供者多所管制，造成模式四貿易之諸多障礙，致使模式四佔服務貿易總量之比例極低，而亟待開發。在盤點多邊與非多邊體制下WTO之GATS與TPP協定消弭模式四貿易障礙之成果後，本文發現，國際間對於模式四貿易障礙之消弭必須持續推動，方能早日獲致模式四貿易自由化附隨之經濟利益。奠基於上述多邊與非多邊體制之成果，本文提出未來國際間在持續消弭模式四貿易障礙之可行方向，並以現正如火如荼談判中之「服務貿易協定（TiSA）」為例，印證本文所建議之方向有其可行性。 / Mode 4 of trade in services entails the cross border movement of one of the factors of production: labor. The potential gains from labor mobility can be substantial; however, labor mobility has never been welcome. Numerous regulations imposed by the receiving countries on the natural persons as service suppliers create barriers to the Mode 4 trade, resulting in the fact that Mode 4 trade accounts for little proportion of all four modes of service supply. After conducting stock takes on the elimination results of Mode 4 trade barriers through the GATS and the TPP Agreement respectively under multilateral and non-multilateral trade regimes, this article argues that efforts to remove Mode 4 trade impediments should continue in order that the ensuing welfare gains from Mode 4 trade liberalization can ultimately be achieved. Based on the aforementioned elimination results under both multilateral and non-multilateral regimes, this article proposes several approaches to further elimination of Mode 4 trade barriers, taking the ongoing Trade in Services Agreement (TiSA) as an example to verify the feasibility of the proposed approaches.

<p>The purpose of this research is to examine the impact of liberalisation of trade in services on African LDCs by highlighting the importance of services trade through Mode 4 (temporary movement of natural persons).37 The paper will examine the nature of liberalisation to this Mode under the existing GATS framework, critically analyse the constraints on engaging in negotiations, specifically the national barriers that are hindering this movement, and make suggestions on ways of improving the nature of commitments on movement of natural persons in terms of Mode 4 to favour LDCs as laid down in Article VI of the GATS.</p>