When companies learned that logistics can be used to achieve strategic goals, it ceased to be perceived only as a source of necessary costs that need to be controlled. In this dissertation the potential benefits of selected sources of long term competitive advantage are questioned. The research in the dissertation focuses on international transport of goods, its employment and organization, and on how logistics capabilities can be employed to increase customer satisfaction and thus the competitive advantage of the entire supply chain. The potential sources of long term competitive advantage are cooperation and information sharing among firms in the international supply chain. The author hypothesised that cooperation and information sharing are positively related to logistics capabilities. Logistics capabilities are hypothesised to be positively related to customer satisfaction. To capture the impact of external environment, the lead time uncertainty and the demand uncertainty have been included in the model. The impact of modern information technologies on supply chain management has not been disregarded and information technologies serve as moderating variable in the model. The proposed model is based on the Transaction costs theory and the Resource-Based View. The qualitative research method of case studies had been selected and used to support the model. The research involves three cases. Interviews with professionals, company sources and secondary data mainly academy journals, supply chain management literature and web pages of selected companies and international institutions provided the foundation for the research. The contribution of this dissertation is in including the impact of the external forces in the model, in focusing on the relationships that a firm has with its supply chain partners, and in an in-depth analysis of relationships among triad of subjects -- buyer, seller and logistics service provider. Also, a new definition of logistics capabilities has been proposed. Examples of real situations of organization of international transportation of goods are presented. Cooperation and information sharing can serve as sources of long term competitive advantage, but their implementation is in many cases limited due to varied reasons. The size of the firm is in some cases one of them, other limitations are named in the text. Suggestions for practitioners are included.

The diploma thesis is focused on the issue of taxes in international road transport of goods. The thesis explains the basic concepts and selected taxes that are relevant from the point of view of the international transport of goods. The first part of the thesis defines the essential theoretical basis. The analytical part deals with selected legal legislation of tax aspects related to the international road transport of goods. In the part of the proposals, on the basis of the acquired knowledge, a methodical guideline for companies engaged in the international road transport of goods is compiled. The proposed methodical guideline is subsequently applied to the chosen company.

The thesis describes conditions for carrying out cabotage in road freight transport, in comparison to current and past development at the EU level, and in transport policy of the EU described in the primary law. The most current changes at the field of cabotage are a good precondition for the future growth of this type of transport. The issue of cabotage could be described in three groups of topics, the first being the unified EU regulations of cabotage and conditions set for carrying out cabotage, the second concerns topics, that are similar in every EU country due to harmonization of national law, for example the payment of VAT, admission to the occupancy of road haulier or technical conditions for vehicles. The third group deals with matters that are different in every EU country, e.g. toll systems. Carrying out cabotage is therefore to be adjusted to all aforesaid conditions, which have a direct influence to the economical background of cabotage transports.

Le transporteur est tenu d’une obligation de résultat, dont l’inexécution engage automatiquement sa responsabilité, dès lors qu’il en découle un préjudice. Mais il peut se libérer de sa responsabilité en prouvant l’existence d’une cause d’exonération. Considérée comme un obstacle à l’indemnisation, l’exonération sera appréciée avec plus ou moins de méfiance, selon le mode employé et l’objet transporté. A cet égard, il convient de distinguer le transport de passagers et le transport de marchandises. La prise en compte croissante du besoin de protection du passager fait évoluer le régime auquel est soumis le transporteur. L’analyse de cette évolution est indispensable à la recherche d’un fondement commun à la responsabilité du transporteur. Considéré comme une victime, le passager devient le pivot du régime applicable au transporteur, lequel cesse d’être un régime de responsabilité. Au contraire, lorsque la responsabilité demeure, la défense exonératoire révèle le fondement rationnel de la responsabilité du transporteur : sa faute. / The carrier is under an obligation of result, the nonfulfilment of which he /she will be automatically held liable for, as soons as damage arises. Yet he can escape liablitiy if he can prove the existence of a ground for exemption. Considered as an impediment to compensation, the exemption will be assessed with more or less suspicion, depending on the transport mode and the cargo. In this respect, there should be a distinction made between the transport of passengers and goods. As the passenger’s need for protection is more and more taken into account, this causes the regime governing carriers to evolve. Analyzing these developments is essential to look for a common ground for the carrier’s liability. Considered as a victim, the passenger becomes the pivot of the regime applicable to the carrier, this regime being no longer a system of liablity. On the contrary, when liability remains, the defense based on exemption reveals the rationale behind the carrier’s liability: his fault.