The aim of this thesis is to familiarize readers with the terms and conditions relating to Intrastat and Ex Post Control of Data. The first part deals with obligations under the data collection. There are defined terms such as Intrastat, information provider, reference period, obligation to information provider and competence of government.The text is supplemented by examples that help better understand the topic. This section ends with an example that shows the overall procedure for reporting and transmission of data Intrastat. In the second part of the thesis I deal with Ex Post Control of Data which are carried out by the Customs Administration of the Czech republic. Both parts are supplemented by a number of interesting facts as information provider, number of reported data or inspections. In conclusion I am trying to identify errors and deficiencies in data collection and Ex Post Control of Data and to propose some measures that will lead to improvements in processes relating to Intrastat.

University of Macau / Faculty of Social Sciences and Humanities / Department of Portuguese

This master thesis deals with the origin of goods which is one of the key concepts in international trade. The origin of goods signifies the country where were acquired and processed. The country of origin is defined by the rules of origin and then it could be preferential or non-preferential. The first aim of this work is to explain correct proof and determination of the origin of goods, especially the emphasis is put on preferential origin of goods in the EU. The cumulation of goods is an important part of this thesis that plays the role by the producer's decision from where certain materials would be imported. The entry of the Czech Republic to the European Union stood for the acceptance of the common trade policy but also the Czech customs administration and customs policy as a whole were transformed. The final part of the work is dedicated to their competences and responsibilities.

Le transport maritime par conteneurs est devenu universel compte tenu de son caractère multimodal. Le succès de ce mode de transport est aussi lié à l’implication de plusieurs professionnels tant du monde privé que du monde public. Cependant, le transport de conteneurs constitue un univers de contentieux parfois inconnus. L’usage de ces boîtes fait l’objet de contentieux de nature privé, mais également des contentieux de nature administrative. Bien que des Conventions internationales règlementent le transport maritime en général, l’inadaptation de certaines de ces normes ne facilite pas la résolution de ces contentieux. Et, comme l’administration des douanes est en amont et en aval dans l’exécution du contrat de transport, son intervention ne reste pas sans soulever des contentieux dont la résolution implique deux ordres de juridictions. / The container shipping has become universal because of its multimodal nature. The success of this mean of transport is also linked to the involvement of many professionals from both private and public sectors. However, the container shipping constitutes a field of litigation sometime ignored. The use of these boxes involves not only litigations of private nature but also of administrative nature. Although some international conventions regulate shipping in general, the unsuitability of some of these norms does not help the settlement of these litigations. And, as the customs administration is upstream and downstream involved in the execution of the contract of carriage, its involvement is a source of disputes whose settlement implies two different kinds of courts.

Thesis "Corruption in the Czech Customs Administration" is focused on the issue of corruption and the causes of corrupt behaviour of Czech customs officials. The primary task of this work was to determine whether it is the disorganization of the armed force or the individual deviance which influences the level of corruption in the Czech Customs Administration more. The secondary task was to elicit the level of corruption as it is perceived by the customs officials themselves and on the basis of the acquired information to suggest some anti-corruption measures. The theory of social disorganization and the theory of social deviancy were used as the basis for this work. The data required for the decision whether it is the disorganization of the armed force or the individual deviance which influences the level of corruption in the Czech Customs Administration more and the data for the findings of the corruption level as it is perceived by the customs officials was collected from a quantitative research. This research was conducted in the form of a questionnaire that was distributed among Czech customs officials The research revealed that the main factor which increases the level of corruption in the Czech Customs Administration is the social disorganization of the armed force. The other finding from...