Setting of transfer price, which is in line with arm's length principle and also with other legislature obligations, is currently with respect of limited experiences with such problematics very actual topic espetially with regard to possible impact. Institution of Billing Rulings of determination of transfer price is a newly established tool leading to legal confidence of tax payers and desireable step forward in Czech legislature. Evaluation of operation and usefulness of this tool is the main goal of my diploma thesis. Tax legisature includes also other editorial obligations of tax authority. Theire description is another objective of my thesis. Analysis of transfer pricing problematics is necessary for understandig the topic and therefore is a partial goal of my thesis. The full picture of transfer pricing Billing Rulings problematics with its aspects analysed on theoretical level is completed with practical example of application for Billing Rulings. The analysis of legislature lead to formulation of suggestions leading to better functioning of this institution.

The administrative duties of the tax system are determined by the legislation. This thesis is focused on the administrative duties of the tax system, which cause the considerable compliance costs to the private sector. The main aim of the thesis is the detailed analysis of the administrative obligations connected with the major taxes -- social security contributions, health insurance contributions, personal income tax from wages and corporation income tax. By using the questionnaire, the administrative obligations are evaluated from the accountants' point of view and also the advantages of accounting software are discussed.

The unfolding inclusion process of environmental management as a Government obligation is developed in this article, explaining its context and evolution in Latin America and the Caribbean plus the Peruvian case. The present document also sets some proposals, according to the author pointview, for improvement of the environmental institutional structure in Peru. / El presente artículo desarrolla el proceso de inclusión de la gestión ambiental como una obligación del Estado, presentando el contexto en el quese da esa inclusión, su evolución en América Latina y el Caribe. Para culminar se discute lo ocurrido en el caso peruano y se plantea algunas propuestasque desde la consideración del autor podrían mejorar la institucionalidad ambiental en el Perú.

Pendant longtemps, la qualification lege fori a dominé la scène internationale. D'une conception stricte, témoin d'une analyse particulariste du droit international privé, elle a progressivement évolué vers une conception assouplie. Aujourd'hui, les auteurs s'accordent à voir dans la qualification lege fori, une méthode de qualification appropriée. Confrontée au droit des obligations, la qualification lege fori révèle ses faiblesses. Elle est atteinte d'un vice originel qui implique de s'interroger sur son bien-fondé. Même assouplie, la qualification lege fori est incapable de se détacher des concepts du for. Une situation internationale sera donc résolue selon des concepts dictés pour les besoins du droit interne. Ces insuffisances s'observent à l'étude de cas hybrides. Il s'agit d'hypothèses particulièrement délicates à qualifier car elles se situent à la lisière de la matière contractuelle et de la matière délictuelle. La présente étude se propose de rechercher un modèle de qualification qui puisse répondre à la fonction internationale de la règle à appliquer. À côté de la qualification lege fori, il existe une appréhension européenne de la qualification. Celle-ci s'organise autour de l'élaboration de qualifications autonomes, a priori distinctes de la qualification lege fori. La Cour de justice a ainsi opté pour une qualification autonome des notions de matière contractuelle et de matière délictuelle. Confrontée à la qualification lege fori, la qualification autonome révèle sa véritable nature. Sous certains aspects, elle est une forme de qualification lege fori. Sous un autre angle, elle s'en éloigne et peut être analysée comme une véritable qualification internationale. Contrairement à la qualification lege fori, la qualification autonome répond à la fonction internationale de la règle de droit international privé. Elle est donc adaptée aux besoins de la vie internationale. Une fois le bien-fondé de l'approche autonome posée, il était nécessaire de s'interroger sur sa généralisation. En effet, l'adoption d'un ensemble complet de textes en droit international privé européen des obligations a fait émerger un débat sur l'opportunité d'adopter une qualification unitaire des notions communes aux textes de Bruxelles et de Rome. La présente étude se propose de retenir un modèle autonome et moniste de la qualification borné aux seules relations internationales. / For a long time, the lege fori characterisation has dominated the international scene. It has evolved from a strict conception, witness of a particularistic approach of private international law, towards a more flexible conception. Nowadays, authors accept the lege fori characterisation as an appropriate characterisation method. Faced with the law of obligations, the lege fori characterisation shows its weaknesses. It is suffering from an original defect which prompts interrogations on its merits. Even relaxed, the lege fori characterisation cannot be detached from the concepts of the lex fori. An international situation will therefore be resolved according to concepts dictated based on the needs of the law of the forum. Such inadequacies can be observed when studying hybrid cases. Hybrid cases hypotheses are extremely difficult to classify as they stand on the border between matters relating to tort/delict and matters relating to contracts. The present study will search for a characterisation model able to fulfil the international function of the rule to apply. A European understanding of characterisation exists beside the lege fori characterisation. It revolves around the elaboration of autonomous characterisations, in principle distinct from the lege fori characterisation. The European Court of Justice chose an autonomous characterisation for the notions of matter relating to contract and matter relating to tort/delict. Faced with the lege fori characterisation, the autonomous characterisation reveals its true nature. In some respects, it is a type of lege fori characterisation. From another perspective, it diverges from it and can be interpreted as a true international characterisation. Unlike the lege fori characterisation, the autonomous characterisation fulfils the international function of the private international law rule. Therefore, it is suitable to the needs of international affairs. Once the merits of the autonomous approach have been established, it is necessary to consider whether it can be generalized or not. Indeed, the adoption of a complete set of rules in European private international law relating to contractual and non-contractual obligations highlights a debate on the opportunity to adopt a unitary characterisation for the common notions of the Rome and Brussels Conventions and Regulations. The present study suggests to consider an autonomous and monistic model for characterisation but only to the extent international relations are involved.

In this essay, I will examine the theory of territorial rights developed by Anna Stilz. The overarching project of hers is to defend a system of territorially sovereign states, the defense of which is grounded in the natural rights of individuals to personal autonomy and self-preservation. She begins her theoretic project by arguing for the plausibility of the preinstitutional occupancy right, intended to grant individuals usage-rights over the earth, existing irrespective of social or moral conventions, formally defined as follows: “Occupancy Rights. A person has a preinstitutional right to occupy a particular area if (1) access to spaces in that area is fundamental to his located life plans and (2) his connection to the territory was established without any wrongdoing on his part, involving (at a minimum) no expulsion or wrongful interference with prior occupants or infringement of others’ claims to an equitable distribution of geographical space.” The condition of equitable distribution expresses a concern for proportionality.  It seems as if Stilz believes that no territorial holding will be legitimate unless it is of an appropriate scale, with regard to the holdings of others. This condition is referred to by Stilz as the fair-use proviso. The fair-use proviso concerns the occupancy claims made by individuals. Stilz also introduces conditions for a legitimate global distribution of territory, named as the full proviso. Stilz’ defines the full proviso as follows: (conditions for a legitimate global distribution of territory): “The full proviso hold that a just distribution of the earth’s spaces must (i) satisfy everyone’s basic territorial interests and (ii) grant groups with shared practice-based interests the right to use geographical space in ways that reflect these interests, so long as the groups are of sufficient size, and so far as this is institutionally feasible.” For an individual occupancy claim to be legitimate is simply that it is consistent with the conditions for a legitimate global distribution of territory, i.e. the full proviso. The full proviso and the fair-use proviso are thus inseparable parts of a whole. In what follows, if not specified otherwise, I will alternate in referring to the fair-use proviso as the fair-use proviso or simply the proviso. The full proviso will always be italicized when discussed.  The purpose of this essay is to investigate whether the fair-use proviso is satisfying in the face of some criticism. In completing this task, I will draw on an objection put forth by Lea Ypi. The objection as formulated by her is not in direct response to Stilz, however I believe we might draw on her work to formulate a powerful objection from scarcity to Stilz’ fair-use proviso. The question at stake in this essay is thus if the objection of scarcity is successful against Stilz’ fair-use proviso.

Non-contractual obligations with cross-border elements Non-contractual obligations form a specific part of the law of obligations. Non- contractual obligations are characterized by the fact that the respective parties enter them involuntarily and without a clear understanding of their legal regulation. In cases where the respective legal relationship contains a cross-border element, this lack of understanding is even deeper. The subject of this thesis are non-contractual obligations with a cross-border element and their regulation in private international law. The three fundamental questions of private international law are addressed: namely the issue of international jurisdiction, applicable law, and recognition and enforcement of foreign judgements. The current legal regulation of non-contractual obligations with a cross-border elements is contained in a number of legal resources - from international treaties and EU legislation to autonomous national law. The main objective of this thesis is to analyse these systems of legal regulation in order to determine whether they meet the requirement of legal certainty and foreseeability or whether its unification on international or at least a regional level would be beneficial in that regard. Apart from the introductory and conclusion parts, the thesis...

Magister Legum - LLM / This year marks 57 years since Organisation of African Unity (OAU) was formed on 25 May 1963 in Addis Ababa, Ethiopia. This year also marks 18 years since the African Union (AU) was formed on 9 July 2002 in Durban, South Africa. This year further marks 39 years since the adoption of the African Charter on Human and Peoples’ Rights (African Charter) was adopted on 27 June 1981 in Nairobi, Kenya. This was recorded as historic step towards the protection of human rights in Africa.

The diploma thesis deals with the procedure for financing the reconstruction of the family house. This is a particular situation where the investor is fictional because of the general data protection regulation. The family house from 1935 will be reconstructed. Due to the age of some constructions, the investor decided to use extensive reconstruction which he will have to finance using foreign sources. It was chosen the financing of reconstruction by the mortgage loan where possible variants of repayment are presented. The thesis focuses on the valuation of the family house before reconstruction, during the reconstruction and on the valuation of the future after reconstruction. At the end is presented whether the reconstruction was for the investor beneficial.

In this thesis, three perspectives on the justification of intellectual property rights are investigated in the light of conflicting socioeconomic human rights. This is done by using a comparative method, where the perspectives chosen are reviewed through the lense of rights as legitimate claims, as well as accessibility of rights. The purpose is to review as to how the ownership of ideas and inventions can be justified in relation to the socioeconomic challenges faced in many parts of the world. The principal research question is: How can intellectual property rights be justified and how can it be evaluated against the backdrop of socioeconomic rights and moral obligations? To answer this question, I posed three sub-questions: First, how are intellectual property rights justified in the existing research chosen as an entry point for this thesis? Drawn from this, how can the justification of intellectual property rights be understood as a moral concern in a socioeconomically unequal world? Taking a cue from this, what questions need to be answered to better understand the transnational moral obligations linked to intellectual property rights? By reviewing the perspectives presented on the justification of intellectual property rights, I make three concluding statements ​— intellectual property rights cannot be justified in cases where they affect other individuals’ socioeconomic rights negatively; excessive benefits gained for creators is not morally reasonable; and the unequal distribution of power and opportunities in relation to transnational moral responsibilities need to be recognised.

1 The law governing obligations with an international element Abstract The legal regulation of obligations with an international element constitutes an extensive issue which forms a significant part of private international law. It is also the area with the most frequent appearance of an international element which is particularly important in international business. This thesis firstly deals with the distinction of legal norms which regulate contractual relationships with an international element according to their origin and methods that govern these relationships. Such distinction of legal norms is essential for the comprehension of their mutual relations and therefore for the application of a correct norm to the particular obligation. The thesis also defines basic concepts which are necessary for orientation in this part of private international law. The main content of the thesis is represented with an analysis of legal norms, which, from the perspective of the Czech legal system, govern relationships with an international element. The thesis contains a basic analysis of legal regulations contained in international treaties concerning mainly international trade and types of contracts which are used in international trade, i.e. purchase and transport contracts. The core of this thesis is represented by...