Tax systems of the states in the European Union and double taxation avoidance agreements The purpose of this Master thesis on the theme "Tax systems of the states in the European Union and double taxation avoidance agreements" is to provide a complete description and an analysis of the actual situation of tax harmonization in the European Union and of the progress made in this field. Simultaneously the Master thesis presents the reasons for concluding the double taxation avoidance agreements while comparing and analysing in particular the double taxation avoidance agreement concluded between the Czech Republic, Great Britain and Germany. It focuses mainly on the tax systems of the above mentioned countries, compares them between each other, and highlights their basic differences and particularities of each of them. This Master thesis is divided into four chapters. The two first chapters are focusing on the theoretical aspects of the tax harmonization and double taxation avoidance agreement. These chapters are characterizing the tax harmonization, describing the reasons why to achieve the tax harmonization and are explaining the reasons why, within the actual state of the tax harmonization in the EU, the double taxation avoidance agreements should be concluded. Furthermore, it is dealing with the...

This diploma thesis provides comparison of the termination of employment relationship in the Czech Republic and in the UK. Within both legal systems this thesis focus on termination of employment relationship based on legal actions of the participants of the employment relationship as well as based on legal situations independent on the will of the participants of the employment relationship. This thesis also analyses sources of employment law in the UK and it provides an overview of the complex judiciary system in the British employment law matters.

Strong objections appeared in the Czech Republic, especially in the automotive industry, against the EU-Korea Free Tra de Agreement right after its adoption in October 2009. There were fears that the Agreement would endanger Czech competitiveness in the European market while new opportunity for Czech exporters in the Korean market would be limited. The thesis aims to analyze the impacts of the Agreement on the Czech sensitive sectors as the author does not agree with the results of the very first Czech country specific analysis made by the Association for International Affairs (AMO) that neglects any important endangering effects of the Agreement. The crucial difference between this paper and the study made by AMO is that the author considers Czech competitiveness in the European market as a decisive criterion while AMO analysts analyze the impacts on the Czech market only. They do not consider Czech exports to the EU member states and potentially strengthening competition in the European market for Czech producers. In the thesis the sensitive sectors are defined using the data from the International Trade Centre (ITC), the Czech statistical office, and the UN COMTRADE. Hariss index is used to measure restrictiveness of the rules of origin for the very first time in the EU-Korean FTA context, the methodology of the European Commission is utilized to estimate potential savings in effect of duty drawback, and a qualitative analysis of the non-tariff barriers is applied. The author points at a decisive function of non tariff barriers that plays even more important role in terms of liberalization then tariff reduction itself. Regarding the automotive industry, the thesis shows that Czech competitiveness within heading 8703 (cars) will not be endangered in effect of the Agreement while there might be some difficulties within heading 8708 (parts & accessories for motor vehicles). The Czech Republic does not perform any revealed competitive advantage in trade of services. The arguments of Czech car makers against the Agreement about the trade within heading 8703 are not admitted. However further research is needed to analyze if the Agreement will have harmful effects on Czech competitiveness in the European market within heading 8708. The Agreement will not bring up any notable opportunity for Czech exporters in the Korean market.

International Legal Aspects of Rebuilding State Structures in Post-Conflict Areas Abstract The dissertation thesis International Legal Aspects of Rebuilding State Structures in Post-Conflict Areas deals with creation, acceptance and implementation of peace agreements. The emphasis is on nature, functions and status of the peace agreements within international law. The second major area of research is a legislation of the implementation of peace agreements in the period between the termination of armed conflict and rebuilding a just and sustainable peace in the country when the armed conflict was undergoing. The implementation process is extremely complex and fragmented, which requires major efforts to ensure an effective and efficient outcome of the process. In a specific section we are focusing on case studies of implementation processes (i.e. solution of legal relations between Sudan and South Sudan). The concept of jus post bellum, which seeks to build on the law of armed conflict, is used for the legislation of the implementation in the doctrine of international law. In addition to jus post bellum we will mention also new approaches to international mediation, Responsibility to Protect, Transitional Justice and lex pacificatoria. As results of the work are findings that the peace agreement, excluding...

International Legal Aspects of Rebuilding State Structures in Post-Conflict Areas Abstract The dissertation thesis International Legal Aspects of Rebuilding State Structures in Post-Conflict Areas deals with creation, acceptance and implementation of peace agreements. The emphasis is on nature, functions and status of the peace agreements within international law. The second major area of research is a legislation of the implementation of peace agreements in the period between the termination of armed conflict and rebuilding a just and sustainable peace in the country when the armed conflict was undergoing. The implementation process is extremely complex and fragmented, which requires major efforts to ensure an effective and efficient outcome of the process. In a specific section we are focusing on case studies of implementation processes (i.e. solution of legal relations between Sudan and South Sudan). The concept of jus post bellum, which seeks to build on the law of armed conflict, is used for the legislation of the implementation in the doctrine of international law. In addition to jus post bellum we will mention also new approaches to international mediation, Responsibility to Protect, Transitional Justice and lex pacificatoria. As results of the work are findings that the peace agreement, excluding...

Diplomová práce se specializuje na jednání ve vzájemné shodě.Poukazuje na odlišnosti ve vymezení základních pojmů v českém a evropském pojetí a snaží se tak osvětlit nutnost harmonizace české úpravy s úpravou komunitární.Problém nachází zejména ve vymezení pojmu podnik, jehož pojetí je v ZOHS naprosto odlišné od pojetí podniku jakožto single economic unit v právu evropském.I přes tyto odlišnosti však práce považuje základní znaky jednání ve shodě za v podstatě shodné v českém i evropském právu.Zabývá se rovněž odlišením nezákonné výměny informací, jež je podstatou jednání ve shodě, od situací, kdy takováto výměna může být žádoucí. Pozornost věnuje i kolektivní dominanci a dovolenému paralelnímu chování, které je v souladu se zákonem.V závěru volá po nutnosti harmonizace české úpravy s úpravou evropskou s ohledem na rozpor se zásadou rovného zacházení.

TITLE: Legal Acts Aimed at the Termination of Employment SUMMARY: The reason why I choose for my thesis the theme Legal Acts Aimed at the Termination of Employment is that I think that this theme is very topic and important. I suppose that almost everybody has experience with termination of employment but not everybody knows the effective legal regulation. The purpose and goal of my thesis is to summarize the effective legal regulation of legal acts aimed at the termination of employment regarding to substantial changes which contains the amendment of Labour Code No. 365/2011 Coll., and to point to various problems and disputed questions which might arise in the practice of law. In the conclusion I try to evaluate the effective legal regulation of legal acts at the termination of employment and to propose some possible changes of this legal regulation. The thesis is consists of seven chapters, introductory and conclusion. Most of them dealing with different types of legal acts aimed at the termination of employment. I pay attention to legal regulation of the delivering of these legal acts and to problems of legal claims concerning the invalid termination of employment as well. In the introductory I would like to explain why I chose as a theme of my thesis Legal Acts Aimed at the Termination of Employment. I...

The mutual Anglo-French Relations at the turn of the 19th and 20th century were complicated. The Fashoda Crisis of 1898 placed both powers at the brink of war, which was finally turned away due to the withdrawal of the French Minister of Foreign Affairs Delcassé. With the arrival of a new French ambassador to London, Paul Cambon, the mutual Anglo-French Relations entered a new era, which eventually led to the signature of the Entente Cordiale six years later. The aim of this thesis was to analyse the genesis of the Anglo-French Relations from 1898 to 1904 and to discover which factors enabled both Powers to come to the general agreement. Through the signature of the Entente cordiale on April 8, 1904 France and Great Britain settled their colonial disputes and started a mutual cooperation, which inaugurated the formation of the blocks that clashed in the First World War in 1914.

INTERNATIONAL SALES DISPUTE RESOLUTION ABSTRACT This dissertation deals with judicial resolution of disputes arising from cross-border commercial relationships, more precisely from international sales contract as their common representative. The introduction defines the term of international sales contract (chapter one) and the process of its formation (chapter two) under the United Nations Convention on Contracts for the International Sale of Goods ("CISG"). It addresses inter alia the gap filling of the CISG, uniform interpretation or commercial usages. Some comparative notes are also provided. Further, it examines a phenomenon called "battle of forms" that often occurs in practice when dealing with standard terms and conditions. The focal point of the thesis is the rules of jurisdiction set out in the Brussels I Regulation Recast ("Regulation") which are analysed from the perspective of an international commercial relationship. The emphasis is on the prorogation of jurisdiction under the Regulation. The third chapter deals with the territorial, temporal and material scope of application of the Regulation, as well as with its autonomous interpretation. It also discusses the role of the Regulation in arbitration. Chapter four reviews the rules of jurisdiction applicable when there is no valid choice of...

This thesis follows few selected periodicals of the "second republic" era and their approach to acute problems of that time. It analyses the problems mainly through direct opinions and proclamations of their most influential or most important personas. The introduction includes a brief summary of the social and political atmosphere of the period and its most important issues that are analysed in following chapters of the thesis. Thesis is devided into several chapters, where crucial is the central part that includes the analysis of the selected media and their view of the time period, the way it was evolving and its important moments, topics and persons. The final chapter compares individual periodicals.