Emergency ruling is an often used institute in czech law, which can provide a noticeable protection for who is claiming of his issue. The purpose of emergency ruling is to settle temporarily legal relations or to ensure an enforecement of decisions, if later enforcement of decisions would be undermined. It is a security institute that does not definitely settle right and duties of the parties of an action, determination of rights and obligations is going to be settled only in meritorious proceedings. Emergency rulings are used in such situations that require a prompt and effective solution, whatever area of life it is. Characteristic feature of emergency rulings is an urgency and immediacy, with which court have to decide on proposals. Only in this manner it is possible to protect one's rights effectively. The fact, that the court must decide on quite quickly brings also the risk of incorrect desicions, so it happens to form a damage occasionally. The thesis is composed of three chapters. The first one explains what is nature and purpose of emergency rulings, it's function and also enumerates types of emergency rulings. The second chapter is dealing with general legislation of emergency rulings, as it is set in Civil code procedure. The third chapter is divided into two subchapters, while the first...

This diploma thesis operates with advance pricing agreements. In the Czech Republic, advance pricing agreements were implemented in the form of binding rulings in the year 2006. The goal of the thesis was to analyze and compare binding rulings in the Czech Republic and advance pricing agreements implemented in the countries chosen, which were Germany, Slovakia and Poland, with the theoretical concept of advance pricing agreements as stated in OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.

A Constituição da República, de 1988, previu em seu artigo 201, que a Previdência Social seria organizada sob a forma de regime geral, de caráter contributivo e de filiação obrigatória. Em regra, o trabalho remunerado enseja a filiação obrigatória e automática do trabalhador, assim como o surgimento de sua obrigação de contribuir para o custeio das prestações previdenciárias. Caso o empregador não registre o empregado e promova o recolhimento das contribuições previdenciárias, o trabalhador poderá ter limitada ou excluída sua proteção previdenciária. Mesmo reconhecido o vínculo de emprego no processo do trabalho, o Instituto Nacional da Seguridade Social (INSS) condiciona o aproveitamento previdenciário desse tempo de trabalho e de contribuição à apresentação de início de prova material. Essa exigência, por vezes, cria situação de contradição: há sentença trabalhista de reconhecimento de vínculo de emprego, com execução e recolhimento de contribuições previdenciárias, mas o INSS não reconhece o tempo de contribuição correspondente e nega ao trabalhador proteção previdenciária. A presente dissertação analisa se o reconhecimento de vínculo empregatício pela Justiça do Trabalho é suficiente para que se reconheça o direito do trabalhador à proteção previdenciária, partindo da premissa que o segurado empregado apenas tem de demonstrar sua filiação, não sendo prejudicado pelo descumprimento de obrigações previdenciárias de seu empregador. / Article 201 of the Brazilian Constitution of 1988 provides that Social Security is to be organized in the form of universal, obligatory and contributory regime. As a rule, paid work entails the compulsory and automatic membership of the worker, as well as the emergence of the obligation to contribute to the funding of pension benefits. If the employer does not register the employee and promote the payment of contributions, the employee may have its social security protection limited or excluded. Even if the existence of the employment contract is recognized in the labor process, the National Social Security Institute (INSS) demands the worker to present documentary evidence of the labor. If this requirement isnt met, INSS does not recognize the corresponding contributions, and denies the worker social security protection. This dissertation analyzes wether the recognition of employment by labor courts is sufficient to secure recognition of the worker\'s right to social security protection.

The non-binding Islamic legal rulings or opinions (fatwās), which are issued by Muslim scholars or Islamic religious institutions in response to questions asked by Muslim individuals may be said to represent the most dynamic genre of (past or present) Islamic legal literature. It was traditionally the case that the practice of iftā’ resided in the individual authority and effort of Muslim scholars. However, after national and international Islamic religious institutions were established at the beginning of the twentieth century, this practice has largely become the responsibility of specific bodies tasked with issuing fatwās. Saudi Arabia’s Dār al-Iftā’ (the General Presidency of Scholarly Research and Iftā’) and Turkey’s Diyanet (the Presidency of Religious Affairs) are concrete products of the twentieth century. Both institutions provide an idiosyncratic insight into the practice of iftā’ and more specifically its development and application within two very different societies. One of the primary concerns of this thesis is therefore to identify the authority, function and role of the two institutions and their official fatwās in their respective environments. The thesis compares the fatwās issued by the two institutions with the intention of determining which Islamic legal concepts and methodologies are applied. In addition, the discussion will also assess how the institutions interpreted authoritative sources of Islamic law and the process through which they came to arrive at divergent, and even opposed, interpretations. The thesis provides insight into the dynamic interconnection and interaction between Islamic legal methodologies and societal realities by examining these two Islamic modern institutions and focusing on their legal interpretation or edicts (fatwās). The active dimension of Islamic law is visibly rendered within the cultural, legal, political and social context in which the fatwā mechanism provides new regulations and rulings. The analysis converges upon the proposition that differences of opinion do not derive from the fundamental Islamic legal sources, the Qur’an and Sunna, but can instead be traced back to the different contextual environments in which the fatwās emerged, thus illustrating the strong connection between contextual elements and Islamic legal methodologies. In analysing fatwās issued by the two institutions on similar subjects within a comparative framework, I seek to explore the interaction between Islamic legal methodologies and the contexts in which they are applied. I therefore provide a contextual and methodological analysis of contemporary fatwās issued by the two institutions. After identifying four thematic criteria (the predominant madhhab affiliation, legal systems, political structures, and social presumptions and cultural practices), the thesis then proceeds to identify the points at which the two institutions converge and diverge in each of these respects. The study also uses the fatwās to demonstrate how the two institutions employ different Islamic legal concepts and principles when addressing identical issues. Finally, the thesis seeks to introduce an advanced comparative model for the study of fatwās that encompasses institutions (as social and religious interpreters), Islamic legal theories and methodologies (as an essential source of the law) and the social context in which fatwās emerge. I envisage that a comparative analysis of the Dār al-Iftā’ and the Diyanet will encourage academic researchers to investigate the institutionalised iftā’ practice and to explore differences of opinion in the modern world. Institutionalised fatwās are important elemental materials that provide considerable insight into the points at which Islamic law encounters rapidly changing socio-cultural, socio-legal and socio-political circumstances.

A Constituição da República, de 1988, previu em seu artigo 201, que a Previdência Social seria organizada sob a forma de regime geral, de caráter contributivo e de filiação obrigatória. Em regra, o trabalho remunerado enseja a filiação obrigatória e automática do trabalhador, assim como o surgimento de sua obrigação de contribuir para o custeio das prestações previdenciárias. Caso o empregador não registre o empregado e promova o recolhimento das contribuições previdenciárias, o trabalhador poderá ter limitada ou excluída sua proteção previdenciária. Mesmo reconhecido o vínculo de emprego no processo do trabalho, o Instituto Nacional da Seguridade Social (INSS) condiciona o aproveitamento previdenciário desse tempo de trabalho e de contribuição à apresentação de início de prova material. Essa exigência, por vezes, cria situação de contradição: há sentença trabalhista de reconhecimento de vínculo de emprego, com execução e recolhimento de contribuições previdenciárias, mas o INSS não reconhece o tempo de contribuição correspondente e nega ao trabalhador proteção previdenciária. A presente dissertação analisa se o reconhecimento de vínculo empregatício pela Justiça do Trabalho é suficiente para que se reconheça o direito do trabalhador à proteção previdenciária, partindo da premissa que o segurado empregado apenas tem de demonstrar sua filiação, não sendo prejudicado pelo descumprimento de obrigações previdenciárias de seu empregador. / Article 201 of the Brazilian Constitution of 1988 provides that Social Security is to be organized in the form of universal, obligatory and contributory regime. As a rule, paid work entails the compulsory and automatic membership of the worker, as well as the emergence of the obligation to contribute to the funding of pension benefits. If the employer does not register the employee and promote the payment of contributions, the employee may have its social security protection limited or excluded. Even if the existence of the employment contract is recognized in the labor process, the National Social Security Institute (INSS) demands the worker to present documentary evidence of the labor. If this requirement isnt met, INSS does not recognize the corresponding contributions, and denies the worker social security protection. This dissertation analyzes wether the recognition of employment by labor courts is sufficient to secure recognition of the worker\'s right to social security protection.

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 child perspective is a complex area primarily because of its many ways of interpretation but also because children are considered to be less competent than adults. Our hypothesis was that adults in court-proceedings make decisions in the child’s place. The aim of this study was to investigate the judicial meaning of the child perspective in “Socialtjänstlagen” (SoL) and “lag om särskilda bestämmelser om vård av unga” (LVU). The purpose was also to explore how the child perspective was presented in rulings from the Public Court according to LVU 3§, in the prerequisite “annat socialt nedbrytande beteende”. The choice of method was based on our main purpose and therefore the legal dogmatic and the qualitative methods were applied. The child perspective in Swedish legislation emphasizes the child’s best interest and the child’s right to be heard. There have been problems recognizing children’s legitimate interests which are one of the reasons why adults are considered to protect those interests by speaking for the child although they may have different interests. The result was that the child’s voice was inadequately asserted in legal processes which indicated that the child perspective wasn’t used as intended according to the law and government bill.

Purpose – The purpose of this paper is to get an increased insight on a governmental regulator's view on independence in a Swedish context, with the aim to contribute to the research regarding auditor independence. Design/methodology/approach – The research is in the form of a quantitative study examining the Swedish Supervisory Board of Public Accountant’s disciplinary rulings from the years 2004-2010. Findings – The study concludes that the SSBPA view independence in fact as one, if not the most, important attribute for an auditor, while independence in appearance is on the other side of the spectrum, being one of the least vital. Originality/Value – The findings of this paper show that the SSBPA’s view on auditor independence is in stark contrast to the propositions made by the European Commission and SOX, as they are more focused on mitigating issues related to independence in appearance. Keywords – Auditor independence; Independence in Appearance; Independence in Fact; Practical Definition; Quality affecting Issues; Non-Quality affecting Issues; Regulatory Oversight; Disciplinary RulingsPaper Type – Research paper

Politicians and tax practitioners often claim that tax uncertainty negatively affects investment. In many countries, firms can request fee-based Advance Tax Rulings (ATRs) to mitigate tax uncertainty. We analyze theoretically the circumstances under which investors request ATRs, how tax authorities should price them and how they can affect investment. We assume that tax authorities integrate investors' reasoning into their decisions. We find that it is often optimal for tax authorities to charge prohibitively high fees to discourage firms from requesting an ATR. However, we find that revenue-maximizing tax authorities offer ATRs if the ruling enables them either to significantly reduce their tax audit costs or to increase the probability of detecting ambiguous tax issues. Under certain circumstances, ATRs may effectively foster investment and potentially benefit both the tax authorities and taxpayers. Our results provide new explanations for why taxpayers that face high levels of tax uncertainty often do not request ATRs, even when the fee is rather low. Our results also hold when the tax authority maximizes social wealth instead of its revenues. Regulatory changes in ATR requirements might serve as a natural quasi-experiment for an empirical study of our predictions regarding investment decisions. (authors' abstract) / Series: WU International Taxation Research Paper Series

Thesis deals with relationships among financial accounting, auditing, taxation and transfer pricing. There is a description of the legislative regulation of transfer pricing in financial accounting, auditing and taxation. Thesis studies importance of the transfer pricing in these named areas. The importance of the transfer pricing in each area is evidenced with model and real examples. Thesis contains a lot of rulings of the Supreme Administrative Court.