Diploma Thesis Abstract - The President of the Russian Federation This diploma thesis was written during my study stay in the Russian Federation. When I started working on the thesis, the outside temperature was well below 20 degrees Celsius and, by the time I was finished, the temperatures reached over 30 degrees Celsius. The thesis is based exclusively on sources in Russian, which I could access in the library of the Faculty of Law of the Saint Petersburg State University. The aim was to address the concept of the head of a state in general and, subsequently, to define the basic status of the president of the Russian Federation (RF) from the viewpoint of constitutional laws. The contents of the thesis can be summarised as follows: The head of the state plays two roles in the Russian constitutional system. Firstly, it is the role of an official entrusted with the task of uniting the RF, co-ordinating the activities of individual public authorities, representing the united voice of Russia both on the international political arena and within the country, and determining the general course of the Russian policy. This part of the president's role is paramount and we can even say that, in the RF, it is rampant. It justifies the calls for the establishment of a separate branch within the separation of powers -...

The purpose of my thesis is to provide an analysis of the principle of contradictority and its application in criminal proceedings. I have decided to use the term "contradictory proceedings" even though The European Court of Human Rights that developed the concept usually uses the term "adversarial proceedings". The reason consists in the difference between adversarial proceedings as a special kind of criminal proceedings which is typical for countries within the Anglo-American legal culture and adversarial/contradictory proceedings as a wider concept of proceedings which is based on a respect for the rights of people charged with criminal offences and which can be (and actually is) used both within the Anglo-American legal system and the legal system of the countries in the continental Europe. In this sense, the correct translation into Czech language is "kontradiktorní řízení". The thesis is composed of six basic chapters. Chapters One and Two provide introduction, presenting some theoretical approaches to what contradictory proceedings could or should be. Chapter Three is subdivided into three subchapters. First two of them examine the evolution of adversarial and inquisitorial models of criminal proceedings, dealing with their similarities and differences. The third one summarizes why both of...

Disclosure of salaries of public authority employee - abstract This thesis is concerned with the issues of legal interpretation of key provision of Act No. 106/1999 Coll. on free access to information relating to disclosure of salaries of public authority employee. The thesis introduction is focused on the constitutional aspects of the right to information and the right to privacy. It is also focused on the collision of these two fundamental rights. The following chapter examines the disclosure of salaries of public authority employee regulation and discovers and expounds the intended meaning of this regulation by the principles and rules of standard methods of interpretation, especially lingual interpretation, systematical interpretation, historical interpretation and teleological interpretation. This chapter provides the lingual meaning of key provision of Act No. 106/1999 Coll. on free access to information, presents brief look at relationship between the disclosure of salaries of public authority employee regulation and other norms and legal acts of the European Union and finally finds the content, sense and purpose of the regulation from both subjective (historical) and objective (teleological) point of view. This chapter also deals with case law analysis. The focal discussion point of this thesis is...

The purpose of this paper is to analyse legal regulation of genetically modified organisms ("GMO"). This work consists of seven chapters and focuses especially on differences in regulations of the United States of America ("USA") and European Union ("EU"). While the USA consider GMO equal to other products and have no GMO specific legal norms, the EU regulates GMOs with directives and regulations which set GMO apart from other products. Conclusions are being drawn in last chapter. It is suggested, that the protective and economic approach to the GMOs should be ballanced out on the international law scene, so that the development of biotechnology is not slowed down too much, while safety to human health and environment is guaranteed.

The principle of subsidiarity in a criminal law Summary The Master's degree thesis analyzes the principle of subsidiarity in a criminal law as an actual topic beacause this principle is included in the new czech penal code in art. 12 para 2: "The crime responsibility and its consequences can be applied only in social harmful cases if an application of an other kind of a law responsibility is insufficient." However before the new penal code was passed the czech Constitutional Court and Supreme Court had dealed with the principle of subsidiarity in a criminal law in their judgments. The first chapter reports on a general definition of the principle of subsidiarity and the ultima ratio principle and concludes that the phrasing in the citied art. 12 para 2 is too "thin" because the criminal law should be subsidiary not only to the other law but also to the all social tools. The second chapter deals with the principle of subsidiarity as a rule for an interpretation. In the new czech penal code this principle can be used only for the interpretation of these words describing crimes which are not expressed to unequivocal. The next chapter refers to the german "theory of law goods" (Rechtsgutstheorie) and the term social harm. The judgements of the german Constitutional Court are taken into consideration. The...

The International Criminal Court and the principle of complementarity Abstract The principle of complementarity is often referred to as the cornerstone of the International Criminal Court's functioning ("Court" or "ICC"), so the purpose of my thesis is to analyze complementarity in more detail. The Preamble of the Rome Statute ("Statute") provides that the Court "shall be complementary to national criminal jurisdictions". Complementarity means that the ICC will act only when domestic authorities fail to take the certain steps in the investigation or prosecution of crimes enumerated under article 5 of the Statute. My thesis consists of seven chapters. First three chapters are introductory and show a historical and practical background of the establishment of the ICC. Chapter four explains that there exist various forms of the relationship between an international criminal jurisdiction and national jurisdictions, not just complementary. This chapter is subdivided into several parts which firstly describe a particular forms of these relationships and then give an example of such a relations existing in reality. The following chapter inquires into the roots of complementary idea. It highlights that the principle of complementarity included in the Statute was not the outcome of the International Law Commission's...

- 1 - Abstract The purpose of my thesis is to characterize and analyze the doctrine of abuse of rights in relation to the tax law. The second objective of this thesis is to make a conclusion if the current legal regulation of this doctrine is sufficient in the Czech legal system. The thesis is devided into six chapters in accordance with the topics. The first chapter proposes notions of "tax" and "tax law" and then describes interpretation of tax law. The second chapter deals with issue, what kind of right is abused. Following chapter is important because it differentiates among the notions of real content of legal acts, circumvention of the law, and tax optimization in relation to abuse of law. The crucial part of this thesis is chapter four called "Abuse of Law" which concerns the detailed introduction to the abuse of law doctrine. This chapter contains five subchapters, when the second one deals with the general principle of prohibition of abuse of rights of European law and following subchapters compare Czech and French legal regulation of the abuse of tax law. The last subchapter describes procedure of Czech tax administrator to combat abuses of tax law. The fifth chapter contains deeper analysis of cases of abuse of tax law. There are analysed two cases of the European Court of Justice and some cases...

The Principle of Arbitrary Order with the Accent on Contentious Trial Proceedings The purpose of my thesis is to analyse the principle of arbitrary order and its role in recent civil-procedure legislation both in the Czech Republic and abroad. The reason for my research is the incessant discussion of experts and the continuing need for amendment of the Civil Procedure Code to ensure a balance between examination of facts and reasonable time of hearing. The thesis is composed of six chapters. Chapter One is introductory and defines basic terminology used in the thesis, especially the fundamental principles of civil procedure and principles of procedural order. Chapter Two describes historical development of arbitrary order in our country from the Austro-Hungarian Empire. Chapter Three is subdivided into three parts. Part One highlights the most important international-law and constitutional grounds for the current order of the proceedings. Part Two and Three looks at amendments which brought substantial changes to the principle of arbitrary order after 2000. Chapter Four is focused on today's legislation and problems resulting from its ambiguous interpretation. Chapter Five provides a view of foreign legislation and its approach to the selected topic. The chosen jurisdictions are Austria, Germany and...

Transfer pricing between related parties and its issues As the globalization of the world continues, and as the companies are merging into multinational enterprises, the number of transactions between related parties under circumstances that would not be concluded between unrelated parties is rising. The correct application of transfer pricing between related parties ensures that the transactions are concluded as it would have been between unrelated parties. More and more attention is paid to issue of transfer pricing, frequently in connection with tax planning and tax optimization, which is partly misleading. The tax consequences of transfer pricing are nonetheless substantial. The purpose of this thesis is to analyse transfer pricing issues in the Czech Republic in the context of international rules and standards as set by international organizations, mainly Organization for Economic Cooperation and Development (OECD), United Nations (UN) and European Union (EU), primarily from the tax perspective. The thesis is composed of 11 chapters. In first chapters the thesis describes the basics of transfer pricing, the concept of related parties, arm's length principle, transfer pricing methods and transfer pricing documentation. The next chapters are mainly focused on international transfer pricing...

The practice of so-called diplomatic guarantees in recent international law The aim of this thesis is to analyze the practice of so-called diplomatic assurances (guarantees) in contemporary international law and its possible impact on existing obligations of States related to the protection of human rights, especially in relation to the ban on torture. Diplomatic assurances enable a transfer of an individual from one State to another. They include an undertaking of the State receiving an individual that he or she will be treated in accordance with the conditions set by the sending State, i.e. generally in accordance with the human rights obligations. However, it has recently received a great deal of public attention due to a number of suspicious returns of alleged terror suspects into the countries with poor human rights record including a record of torture. Consequently, the opinion criticizing the reliance on diplomatic assurances evolved describing diplomatic assurances as a tool how to circumvent current obligations of States under international human rights law. First part of this thesis provides a general overview of diplomatic assurances, their history, what are the advantages and disadvantages of diplomatic assurances and whether diplomatic assurances could be considered as treaties under...