This thesis was focused on the influence of the tax practice of the courts on the assessment of a tax and the retrospective assessment in the Czech Republic. The purpose was to find out if the present law about the tax and fees administration is a sufficient procedural tax norm and if the existing practice of the courts provides us by its interpretation and integral attitude with reasonable juristic certainty of the tax subjects as well as the tax administrator when in the assessment of a tax and retrospective assessment process. Furthermore the new procedural norm which is just being approved these days in law area was examined: if it brings more suitable legal regulations in the selected areas and if it takes into account the conclusions of the practice of the courts. Finally the conclusions which confirmed expectations in the beginning of this thesis were made. The tax administration law can't act as the basic tax norm because its actual reading contains too many deficiencies. Thereunto from the downright analysis arises that the practice of the courts, which is disunited in its resolutions, for ensuring the integral and right procedure of tax assessment and retrospective assessment can't act. The present situation could be improved by coming into enter be of the new procedural tax law -- The Tax Regulation.

Diploma thesis deals with impact of tax practice of the courts on tax collection procedure. The tax collection procedure is an optional part of the tax proceeding and tops the entire process of tax collection. If taxable person fails his tax liability, the tax administrator will be authorized to order a tax execution. Tax administrator follows the act about tax administration. The main object of the thesis was to evaluate the imperfections of this act and express the conclusions about the possibility of judicature to provide enough support of the act's application in praxis. Concurrently was appraised the influence of new procedual act, which was passed and is going to come into effect next year. The conclusions arise from the historical and law analysis.

Tyrimas atliktas administracinės teisės taikymo poveikio įveikiant ekonominio nuosmukio padarinius ţmogaus socialinių ekonominių teisių ir laisvių srityje tema. Pasirinktas tikslas – atskleisti administracines teisės taikymo veiksmingumą ţmogaus socialinėms ekonominėms teisėms ir laisvėms ekonominio nuosmukio metu. Nustatyta, jog administracinės teisės reformavimui ekonominio nuosmukio periodai turi įtaką, tenka pertvarkyti daugelį sferų, kaip pensijų mokėjimą ar socialinės paramos teikimo sąlygas, tvarką, vyksta tam tikra reforma. Teorijos bei praktinių pokyčių teisėkūroje, teismų praktikoje analizė parodė, jog ekonominio nuosmukio patirtis įtikina, kad reikia anksti nustatyti socialinius pokyčius ir numatyti, kokias permainas jie sukels. Tuomet įmanoma sukurti aiškesnę administracinės teisės normas, sureguliuosiančios vieną ar kitą visuomeninį santykį, viziją. Būtina veikti proaktyviai, keisti ţmonių teisinio mąstymo principus. / The theme of the work carried out by application of administrative law, overcoming the effects of the economic crisis on social economic rights and human freedoms. The purpose is to reveal the administrative law on human rights and freedoms of the economic social sector. The reform of administrative law during economic crisis periods must bear the transforming influence of the realms, as the payment of pensions or social assistance relating to conditions, procedures, certain aspects of the reform. Theory and practical analysis of the changes in the legislation, case-law has shown that the economic crisis experience convinces the need for early detection of social change and to provide for the changes they cause. Then it is possible to create clearer rules of administrative law, strengthen one or another public relationship, vision. It is necessary to work to change people's thinking pro-actively, to overthink the legal principles.

This thesis was focused on the influence of the development of a law opinion in the section of terms for assesment of a tax on a tax collection in the Czech republic. The purpose was to find out if the law about the tax and fees administration was a sufficient procedural tax norm in the section of terms for assessment of a tax, if existed the practice of the Supreme Administrative Court, which would edit, explain and improve interpretation provision § 47 Terms for assesment of tax which was wrote in the law about tax and fees administration. Furthermore was analyzed if the new procedural norm, the tax regulation, effective from 1. 1. 2011, was settled with interpretation the practice of the courts and what changes become against adjustment betray into the law about tax and fees administration. At the close work were make results, that the law about tax and fees administration was imperfect procedural norm in the section of terms for assesment of a tax and that the new procedural law, the tax regulation, which is more detailed specifies in the section of terms for assessment of a tax, can contribute to a better orientation in those problems.

This thesis deals with issues related to decision-making practice of Czech courts in cases where the plaintiff sought protection against racial discrimination in civil proceedings. Specifically, the thesis endeavours - through the analysis of selected decisions of higher courts and the practice of lower courts - to answer the question of whether the judicial practice together with the applicable laws provide sufficiently effective judicial protection of the right to equal treatment. The first part defines the concept of race as discriminatory ground, as this term is used in legislation in a very broad way and contrary to some scientific concepts of race. The second part contains a brief summary of the legal regulation of non-discrimination in international, European and Czech law. This section focuses on the legal framework applied by Czech courts in the decisions discussed and provides a basis for the following analytical part. The third part, which is the key part of the thesis, deals with decision-making practice of the courts with focus on the problematic aspects of protection against racial discrimination in legislation regulating the protection of personal rights. The shortcomings of judicial practice ascertained are then compared with the new rules contained in the Anti-Discrimination Act....