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The thesis deals with the decision-making practices of the Czech Constitutional Court in matters of taxation. The first chapter serves as an introduction to the topic of taxes and their different types, pays attention to the distinction between taxes, fees and other similar payments, and outlines the constitutional foundations on which taxes in broader sense may be imposed. The following section discusses the role of the Constitutional Court, mentions the types of court proceedings related to the field of taxation, and distinguishes between the court review of questions with constitutional law relevance, which the Constitutional Court examines, and of matters of ordinary law without such relevance, which are left to the general courts. The importance of the decision-making agenda of the Constitutional Court and the binding nature of its decisions for different groups of subjects and in different type situations is outlined. The third section then proceeds to analyze the important constitutional principles that are common for the field of tax law, namely the prohibition of genuine ex post facto legislation, and conversely the general permissibility of perceived retroaction, the principle of imposing taxes solely on the basis of law, and the use of the in dubio mitius principle, which is a...

Esta dissertação propõe-se a investigar o discurso jurídico, sobretudo, no que tange ao rito do Tribunal do Júri, salientando as estratégias argumentativas que contribuem para a construção do ethos. Partimos da hipótese de que o ethos pode ser projetado no auditório de acordo com a condução do orador, sem que esteja ligado somente ao locutor ou à imagem que constrói de si. Selecionamos uma sessão de julgamento de crimes contra a vida e analisamos o discurso dos partícipes desse rito judicial, em especial, do advogado de defesa e do promotor, para podermos observar o modo como constroem as imagens do réu e deles mesmos, numa tentativa de ganhar a adesão do júri. Os resultados apontaram para o fato de que os procedimentos utilizados possibilitaram a construção de um ethos do julgado que, estrategicamente, causou empatia e levou os jurados à adesão acerca das teses apresentadas sobre o fato ocorrido. Para os propósitos da pesquisa, foram adotados os construtos teóricos da Retórica (Aristóteles, 2005 [1354a]), da Teoria da Argumentação (Perelman e Olbrechts- Tyteca, 2005 [1958], entre outros), além das concepções específicas de ethos (Aristóteles, 2005 [1354a]; Meyer, 2007; Amossy, 2008; Aquino, 2010), e das Ciências do Direito (Marques, 1997; Ferraz Júnior, 1997; Figueira, 2008). / This dissertation aims at investigating legal discourse, mainly so far as the Court of Law trial ritual is concerned, highlighting the argumentative strategies that contribute to the construction of the ethos. It is assumed that the ethos may be projected upon the audience according to the guidance of the orator, not being connected only to the speaker or to the image he constructs of him. A trial of crimes against life was selected and the discourse of the participants in this judicial ritual was analyzed, specially the defense lawyers and the attorneys, so as to allow the study of the way they construct the images of the defendant and of themselves in order to attempt to obtain the acquiescence of the jury. The results suggest that the procedures used made it possible to create an ethos for the defendant that, strategically, elicited empathy and had the jury assent to the theses about the occurred fact that were presented. In order to achieve these research objectives, the following theoretical constructs were made use of: Rhetoric (Aristotle, 2005 [1354a]), the Argumentation Theory (Perelman and Olbrechts-Tyteca, 2005 [1958], among others), the specific notions of ethos (Aristotle, 2005 [1354a]; Meyer, 2007; Amossy, 2008; Aquino, 2010), and the Law Sciences (Marques, 1997; Ferraz Júnior, 1997; Figueira, 2008)

<p>After the establishment of the British Protectorate in the Busa&lsquo / idi Sultanate in 1890, the British colonial administration embarked on a policy of transforming the administration of Islamic law and its institutions which included the kadhi, liwali and mudir courts. The ultimate objective of the transformation process was to incorporate such institutions into the colonial enterprise and gradually reform them. Within a span of seven decades of their colonial rule in the Busa&lsquo / idi Sultanate, the British colonial authorities managed to transform the administration of Islamic law and its institutions. Key areas of the transformation process included the formalisation of the administration of Islamic law in which procedural laws related to MPL and wakf regulations were codified. Kadhi courts and wakf commissions were institutionalised and incorporated into the colonial apparatus. In the process of transforming the kadhi courts, the British colonial authorities adopted three major policies: institutional transformation, procedural transformation, and exclusion of criminal jurisdiction from kadhi courts. The focus of the transformation process was on the curtailment of kadhis powers. By 1916 criminal jurisdiction was removed from kadhis and their civil jurisdiction was gradually confined to MPL. Other significant areas of the transformation process were the wakf institutions and slavery. Wakf institutions were related to land issues which were crucial to the colonial politics and the abolition of slavery in the Busa&lsquo / idi Sultanate was a primary concern of the British colonial administration. Through policies of compromise and coercion, the British colonial officials managed to gradually abolish slavery without causing&nbsp / political or social upheavals in the Sultanate. Due to the fact that there was no uniform policy on the transformation exercise undertaken by the British colonial officials on the ground, the reform process was marked with transformative contradictions which seemed to be a hallmark of British colonial policy in the Busa&lsquo / idi Sultanate. For instance, British colonial policies on transforming wakf institutions were caught in a contradiction in that, on the one hand, colonial efforts were geared towards transforming the land system in order to achieve economic development, and on the other hand, the British colonial officials were keen to uphold a paternalistic approach of adopting a non-interference policy in respect of religious institutions. Similarly, in abolishing slavery, the British colonial government, on the one hand, was under pressure from philanthropists and missionaries to end slavery, and, on the other hand, the British colonial officials on the ground portrayed their support of the slave owners and advocated a gradual approach to abolish slavery. Findings of this thesis reveal that the British colonial administration managed to achieve complete reform in some cases, such as, the abolition of liwali and mudir courts and confining kadhis&rsquo / civil jurisdiction to MPL, while in other areas, such as, the management of wakf institutions and the abolition of slavery, the British faced resistance from the Sultans and their subjects which resulted in partial reforms. Hence, in the process of transforming the administration of Islamic law and its institutions in the Busa&lsquo / idi Sultanate, the British colonial administration adopted a dual policy of reforming and retreating.</p>

<p>After the establishment of the British Protectorate in the Busa&lsquo / idi Sultanate in 1890, the British colonial administration embarked on a policy of transforming the administration of Islamic law and its institutions which included the kadhi, liwali and mudir courts. The ultimate objective of the transformation process was to incorporate such institutions into the colonial enterprise and gradually reform them. Within a span of seven decades of their colonial rule in the Busa&lsquo / idi Sultanate, the British colonial authorities managed to transform the administration of Islamic law and its institutions. Key areas of the transformation process included the formalisation of the administration of Islamic law in which procedural laws related to MPL and wakf regulations were codified. Kadhi courts and wakf commissions were institutionalised and incorporated into the colonial apparatus. In the process of transforming the kadhi courts, the British colonial authorities adopted three major policies: institutional transformation, procedural transformation, and exclusion of criminal jurisdiction from kadhi courts. The focus of the transformation process was on the curtailment of kadhis powers. By 1916 criminal jurisdiction was removed from kadhis and their civil jurisdiction was gradually confined to MPL. Other significant areas of the transformation process were the wakf institutions and slavery. Wakf institutions were related to land issues which were crucial to the colonial politics and the abolition of slavery in the Busa&lsquo / idi Sultanate was a primary concern of the British colonial administration. Through policies of compromise and coercion, the British colonial officials managed to gradually abolish slavery without causing&nbsp / political or social upheavals in the Sultanate. Due to the fact that there was no uniform policy on the transformation exercise undertaken by the British colonial officials on the ground, the reform process was marked with transformative contradictions which seemed to be a hallmark of British colonial policy in the Busa&lsquo / idi Sultanate. For instance, British colonial policies on transforming wakf institutions were caught in a contradiction in that, on the one hand, colonial efforts were geared towards transforming the land system in order to achieve economic development, and on the other hand, the British colonial officials were keen to uphold a paternalistic approach of adopting a non-interference policy in respect of religious institutions. Similarly, in abolishing slavery, the British colonial government, on the one hand, was under pressure from philanthropists and missionaries to end slavery, and, on the other hand, the British colonial officials on the ground portrayed their support of the slave owners and advocated a gradual approach to abolish slavery. Findings of this thesis reveal that the British colonial administration managed to achieve complete reform in some cases, such as, the abolition of liwali and mudir courts and confining kadhis&rsquo / civil jurisdiction to MPL, while in other areas, such as, the management of wakf institutions and the abolition of slavery, the British faced resistance from the Sultans and their subjects which resulted in partial reforms. Hence, in the process of transforming the administration of Islamic law and its institutions in the Busa&lsquo / idi Sultanate, the British colonial administration adopted a dual policy of reforming and retreating.</p>

This dissertation deals with the legal aspects of bankruptcy. Bankruptcy is one of the ways of resolving insolvency, which was incorporated in the Czech legislation in 2008. The first part contains a literature review and also analyses the applicable legis lation and the case law issued. In the second part the work deals with indebtedness of households and companies, the duration of insolvency proceedings, yield of insolvency proceedings. The third part provides a practical "how-to" for debtors. It guides the debtor who filed the insolvency petition through the insolvency proceedings. This pro-ceeding is initiated by filing in an insolvency petition. Such proposal can be filed by the debtor or creditor. In our case the insolvency petition was filed by the creditor. The dissertation furthermore deals with proceedings before the decision on the bankruptcy. This procedure is followed by proceedings after decisions on bankruptcy where the method of resolving insolvency is chosen. Bankruptcy proceedings end by resolution on the cancellation of bankruptcy. This is followed by closing the accounting books by insolvency administrator and a court resolution acquitting the function of the insolvency administrator.

Esta dissertação propõe-se a investigar o discurso jurídico, sobretudo, no que tange ao rito do Tribunal do Júri, salientando as estratégias argumentativas que contribuem para a construção do ethos. Partimos da hipótese de que o ethos pode ser projetado no auditório de acordo com a condução do orador, sem que esteja ligado somente ao locutor ou à imagem que constrói de si. Selecionamos uma sessão de julgamento de crimes contra a vida e analisamos o discurso dos partícipes desse rito judicial, em especial, do advogado de defesa e do promotor, para podermos observar o modo como constroem as imagens do réu e deles mesmos, numa tentativa de ganhar a adesão do júri. Os resultados apontaram para o fato de que os procedimentos utilizados possibilitaram a construção de um ethos do julgado que, estrategicamente, causou empatia e levou os jurados à adesão acerca das teses apresentadas sobre o fato ocorrido. Para os propósitos da pesquisa, foram adotados os construtos teóricos da Retórica (Aristóteles, 2005 [1354a]), da Teoria da Argumentação (Perelman e Olbrechts- Tyteca, 2005 [1958], entre outros), além das concepções específicas de ethos (Aristóteles, 2005 [1354a]; Meyer, 2007; Amossy, 2008; Aquino, 2010), e das Ciências do Direito (Marques, 1997; Ferraz Júnior, 1997; Figueira, 2008). / This dissertation aims at investigating legal discourse, mainly so far as the Court of Law trial ritual is concerned, highlighting the argumentative strategies that contribute to the construction of the ethos. It is assumed that the ethos may be projected upon the audience according to the guidance of the orator, not being connected only to the speaker or to the image he constructs of him. A trial of crimes against life was selected and the discourse of the participants in this judicial ritual was analyzed, specially the defense lawyers and the attorneys, so as to allow the study of the way they construct the images of the defendant and of themselves in order to attempt to obtain the acquiescence of the jury. The results suggest that the procedures used made it possible to create an ethos for the defendant that, strategically, elicited empathy and had the jury assent to the theses about the occurred fact that were presented. In order to achieve these research objectives, the following theoretical constructs were made use of: Rhetoric (Aristotle, 2005 [1354a]), the Argumentation Theory (Perelman and Olbrechts-Tyteca, 2005 [1958], among others), the specific notions of ethos (Aristotle, 2005 [1354a]; Meyer, 2007; Amossy, 2008; Aquino, 2010), and the Law Sciences (Marques, 1997; Ferraz Júnior, 1997; Figueira, 2008)

This is a study of hudud - Islamic 'fixed penalties' - as they appear in Iranian law and courts. It first presents the codified laws and underlying elements from Twelver Shi‘i law (as interpreted by the Iranian legal community) governing the penalties of stoning for adultery, amputation of four fingers for theft, and execution for sodomy and certain variants of fornication (illicit carnal congress between unmarried males and females). It subsequently observes how these laws and concepts are used in practice by analysing previously unavailable court documents pertaining to theft, sodomy, fornication and adultery trials. It thereby seeks to discover opportunities for avoiding these hadd (singular of hudud) penalties, which are termed ‘irreversible’ because they change the condemned irrevocably by killing or maiming them. The material collected suggests several patterns characterising the application of hudud in Iran. The law itself provides so many opportunities for lenience that in most cases, irreversible penalties could theoretically be avoided. However, the law is often so vague that judges have enormous discretion about how to interpret and apply it. This is exacerbated by the fact that the codified law is underlain by Shi‘i texts which jurists, judges and lawyers acknowledge as the true and authoritative source of law. The law’s vagueness necessitates recourse to these texts, but different texts and interpretations thereof can be used in court, leading to unpredictable sentencing. Furthermore, in the cases analysed it was commonplace for laws to be contravened outright. Socioeconomic forces also affected, or were revealed by, some of the cases. As well as many opportunities for lenience, the law contains fundamental obstacles to it, many of which are difficult to abrogate in an ‘Islamic Republic’ because they originate from authoritative Shi‘i texts. Some jurists suggest ways to overcome even these, one being Khomeini’s doctrine whereby state interests can override Islamic orthodoxy to protect the Muslim community and hence Islam itself. The project serves as a ‘handbook’ of codified Iranian hadd law in light of its underlying Shi‘i concepts as understood by Iranian legal specialists. Through a systematic analysis of hadd cases, it shows how these ideas are applied in practice, and could also have practical applicability in the field of human rights.

The society that we are living in has a responsibility to make sure that no children suffer from violence or any type of neglect. All authorities in society, as well as the social services and decision-making agencies have an obligation to protect and prioritize the best interests of the child in all types of decisions concerning children. In cases where children are at a tangible risk of harm due to circumstances at home, children can be involuntarily removed from their parents by law. In such circumstances, the child's parents do not consent to the child being taken care of according to law based on voluntariness. This requires a court care order according to LVU. In recent years, the public debate in Sweden has increased regarding when it is safe for a child who has been removed from its parents to move back home. Due to this societal debate, this study aims to define which factors affect as well as being most significant in the court's decision-making regarding when it is appropriate or not for a child to either stay in the foster family or to reunite with its parents. Furthermore, the study also aims to provide a deeper understanding on how the court considers on one hand the best interest of the child and on the other hand the parental perspective in their basis of verdict. The conflict of interest stands between whether the care of the child should cease or continue. The purpose of this study has been enabled through a qualitative review of 12 court decision orders which have been made between the years 2021-2022. The result shows that all 12 court orders decide that the compulsory care of the children should continue. The main reason in the courts basis for decision is that the circumstances that caused the care has not yet improved enough. In the review of the court decisions several significant themes occurred. One of the most significant themes were lack of lasting change among the parents. Moreover, another major theme was that the parents could not show insight in the situation. Lastly, the parents had a lack of ability to meet the children's needs, which in some cases were extensive. The result shows that the court considers the best interest of the child before the parental perspective. This appears while the court highlights each individual child and its needs. Meanwhile, the court also listens to the children who are old enough to express their feelings and opinions to a relatively large extent. Nevertheless, the court also shows understanding for the parents' will and desire to bring back their children. The court emphasizes what further needs to be achieved for the parents to reach a cessation of the compulsory care of their children.