Presented thesis called "Obliged entities according to The Act on Free Acces to Information" deals with obliged entities in compliance with current legislation, also with legislative development and with current specification in The Act on Free Access to Information. This thesis brings comprehensive view of current problems which arise from practice, primarily from point of view of legal science and specialized literature. Field of obliged entities is especially recently the frequent subject of decision-making practice, which is executed by the constitutional and administrative justice. Mentioned courts spread the number of obliged entities by their judicial working. Author of this thesis tries to present his own solutions of problems, which are related to current legal regulations. Obliged entities are those which have an obligation to provide informatik related to their activities in compliance with The Act on Free Access to Information. The Act on Free Access to Information enumerates four circles of obliged entities. These entities are state authorities, communal authorities and their bodies, public institutions and subjects to whom the law has entrusted deciding about legal matters, legally protected interests or duties of natural persons or legal entities in the area of public administration,...

This thesis deals with the criminal liability of legal entities in the environmental law. The new law on criminal liability of legal persons represents a big change in the existing conception of Czech criminal law. The first three chapters talk about basic concepts with which this thesis works. The Czech Republic is active subject in the field of international and EU law, therefore the following chapter is dedicated to the legislation of this issue in international and EU context. Chapter seven of this thesis direct talks about current Czech legislation of the criminal liability of legal entities. The chapter describes the historical development and current condition of the law of the Czech Republic and comparison of Czech and Austrian legislation. The end of this thesis describes the characteristics of several crimes against the environment, which, according to current legislation, legal entities can commit.

(Abstract in English) This thesis deals with certain question of criminal liability in the case of legal ethities, which presents a recent phenomenon in Czech legal setting. The most important reason for working on this subject was my interest in the area of criminal law. In this context, the new law on criminal liability of legal persons constituted an ideal subject for processing, which would allow me deeper acquaintance with the problems about this important topic. In the Chapter One the work describes genesis of a newly adopted law in Czech republic and in the next Chapter Two compares it with another bill, which was proposed and promptly rejecter by the Parliament in the first reading in 2004. It goes on to analyse the question of presidential veto and its consequences. The Chapter Three, about the main lines of argumentation is subdivided into two parts. Part One describes the main lines of argumentation used by proponents of this new law, including a range of examples from the area of environment protection. Part Two deals with the main lines of argumentation used by adversaries of this new law. The Chapter Four describes the importance of the selected institutes of the law on criminal liability of legal entities. The work's focal point lies in the analysis of key elements of Czech law in the...

A heated debate was going on during the past few years among Czech lawyers concerning punishment of legal entities. It culminated as the law on criminal liability of legal entities and proceedings against them was passed. However, this has not solved all the problems of legal regulation of delicts committed by legal entities. The question of reform of administrative punishment remains relevant. The current legislation suffers numerous defects, in particular its incompleteness, which has to be addressed in legal practice by using laws whose primary field of application lies elsewhere; those laws do not address all the peculiarities of administrative punishment of legal entities. While the main discussion is centered on substantive law, proceedings for administrative delicts of legal entities deserve attention as well. My thesis is divided into four parts. The first part briefly outlines the historical development of the proceedings for administrative delicts of legal entities. The second part provides a brief overview of the current state of egislation, focusing on the sources of lw. The third part deals with general principles of law relevant for proceedings for administrative delicts of legal entities, especially the right to a fair trial, as described in the Convention for the Protection of Human Rights...

The submitted thesis comprehensively deals with selected issues of corporate criminal liability. The emphasis is mainly put on the Czech legislation, on the Act No. 418/ 2011 Coll., on Criminal Liability of Legal Entities and their Prosecution that became effective on the January 1, 2012. Foreign legislation concerning corporate criminal liability in selected countries within civil law legal system is taken into account in the thesis as well while focusing mainly on the French legislation. The aim of the thesis is to carry out a critical analysis of the Czech corporate criminality legislation and to point out its ambiguities, contentious parts and potential shortcomings. The thesis is divided into three parts. The first part deal with certain general issues related to the concept of criminal liability of legal entities, including its historical development. The second part focuses on the scope of the Act No. 418/ 2011 Coll., in particular it examines the characteristics of the entities that are subjected to the corporate criminal liability and the extent of criminalization of legal persons. Third part and the longest part examines (i) corporate criminal liability's establishment with emphasis put on the matter of imputability and (ii) the legal succession with regard to the transfer of the...

Depuis les années 1990, le droit d’établissement des sociétés a connu une évolution sans précédent au sein du marché intérieur. En tant qu’opérateurs économiques, les sociétés devaient être les premières bénéficiaires de ce marché. Force est de constater qu’il n’existe toujours pas de véritable droit européen des sociétés. Cette carence normative a été comblée par l’action normative de la Cour de justice afin d’offrir aux sociétés les instruments juridiques nécessaires à leur mobilité. C’est ce qui ressort de la jurisprudence de la Cour de justice de l’Union européenne qui est allée bien au-delà d’une simple coordination des droits nationaux. En effet, il ressort de la jurisprudence de la Cour de justice qu’elle a profondément influencé la condition juridique des sociétés puisque la Cour a bouleversé la notion même d’établissement. Partant, le droit d’établissement, le droit européen d’établissement des sociétés apparaît alors comme un droit subjectif à la mobilité. Si le rattachement des sociétés au territoire d’un Etat constitue une condition inhérente à leur existence, l’exercice du droit d’établissement permet de faciliter la mobilité de celles-ci sans pour autant remettre en cause les compétences des États qui restent les seuls à déterminer les conditions de création et de fonctionnement des sociétés. Dès lors, le droit d’établissement apparaît comme un droit subjectif procédural. / The right of establishment of companies had an unprecedented evolution within the domestic market since 1990. As economic operators, companies should be the first beneficiaries of this market. Unfortunately there is still no true European Company Law. This weakness was filled by normative action of the Court of Justice in order to give Companies the legal instruments necessary for their mobility. When we look closer to the jurisprudence of the European Court of Justice, we can note that she did way more than a simple coordination of national laws. Indeed this jurisprudence has deeply changed companies’ legal conditions because the Court has disrupted the notion of establishment itself. Company European right of establishment then becomes a subjective right to mobility. The connection of companies to the law of a country is necessary to their legal existence. However the exercise of the right of establishment made companies mobility easier without questioning States abilities. Indeed only States can decide on the legal condition of creation and functioning of companies. Based on that, the right of establishment appears as a procedural subjective right.

O presente trabalho teve por escopo a análise da imputação por crimes ambientais no processo penal em face da pessoa jurídica à luz do direito de defesa, considerando a ausência de disciplina na Lei 9.605/98 e a remissão legal genérica aos Códigos Penal e de Processo Penal. Optou-se pela exposição do tema no presente estudo em duas partes distintas, sob a perspectiva do direito penal (capítulos 1 e 2) e do direito processual penal (capítulos 3 e 4). A escolha justificou-se em virtude da relação mantida entre os dois ramos, que mantêm uma mútua complementariedade funcional e, concomitantemente, guardam espaços de tensão. A partir desta constatação, analisou-se a expansão do direito penal sob a perspectiva da sociedade do risco. Ainda, verificou-se de que forma a Lei 9.605/98 incorporou estas tendências de expansão, com estudo do bem jurídico, dos crimes de perigo abstrato e do emprego da técnica de assessoriedade administrativa. Delimitada a influência da sociedade do risco sob a dogmática penal ambiental, estudou-se a responsabilidade penal das pessoas jurídicas, para que se entendesse de que forma foi inserida no ordenamento. A partir da abordagem dos requisitos estabelecidos para esta responsabilidade penal, indicaram-se as dificuldades de adequação à pessoa jurídica dos conceitos tradicionais de ação e culpa, construídos tradicionalmente sob uma perspectiva individual. Verificou-se que os entraves do processo de responsabilização resultam em denúncias genéricas, formuladas em afronta ao artigo 41 do Código de Processo Penal. Ainda, viu-se que novas análises da responsabilidade penal coletiva partem da superação de alguns padrões ontológicos da teoria do delito e adotem uma perspectiva normativa. As conclusões obtidas na primeira parte foram aplicadas sobre a segunda parte do trabalho, a partir da análise do direito de defesa e da imputação. Foi visto ser garantido à pessoa jurídica o direito à ampla defesa em toda sua extensão. Dentre os problemas processuais manifestados pela sujeição passiva do ente coletivo, analisaram-se os mais relevantes sob a perspectiva do direito à ampla defesa: denúncia, citação, aplicação dos institutos da transação penal e suspensão condicional do processo, interrogatório, aplicação de pena e cabimento de ações impugnativas autônomas. / The scope of the present study was to analyze the imputation of environmental crimes to legal entities under the constitutional right of defense, considering the lack of discipline in Law 9.605/98 and generic references to the Criminal and Criminal Procedure Codes. The presentation of the theme under study has been divided into two parts, from the perspective of criminal law (Chapters 1 and 2) and criminal procedural law (Chapters 3 and 4). Such division is justified by virtue of the relationship established between the two branches, which maintain a mutual functional complementariness and, simultaneously, hold tension spaces among themselves. Based on this finding, the expansion of criminal law from the perspective of the risk society was then analyzed. Thereafter, the present study focused on how Law 9.605/98 had incorporated such expansion trends, by studying the concept of legal right, abstract danger crimes and the ancillary use of administrative law and principles. After having delimited the influence of risk society under environmental criminal dogmatic, the study aimed at the criminal liability of legal entities, in order to understand how it was inserted in the legal system. Upon the analysis of the requirements set forth for the criminal liability of legal entities, the study presents the difficulties related to adapting the traditional concepts of action and guilt to the legal entity, since they were traditionally forged under an individual perspective. It was shown that such difficulties may lead to the filing of generic complaints, circumstance that infringes Article 41 of the Criminal Procedure Code. Moreover, the study highlighted that new analyzes of collective criminal liability derive from the overcoming of some traditional ontological patterns of the crime theory, under a normative perspective. The conclusions reached in the first part were then applied to the second part of the dissertation, from the analysis of the right of defense and imputation. From our standpoint, the right to broad defense to its full extent is guaranteed to the legal entity. Among the procedural problems related to the criminal liability of legal entities, the most relevant under the perspective of broad defense were herein addressed: complaint, summons, application of institutes such as plea bargaining and probation of the lawsuit, interrogatories, imposition of penalty and suitability of autonomous objection lawsuits.

A research report submitted to the Faculty of Commerce, Law and Management, University of the Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of Commerce (Taxation). Johannesburg, 2015 / Tax treaties have a developed language of their own within the field of international law. They may include terms that are unknown in particular jurisdictions of domestic law or therein defined differently. Because the language of tax treaties and domestic law differ from each other, the definitions of certain terms and income type under a tax treaty and under different states’ domestic law are not necessary identical. Despite these differences, tax treaty definitions must be used for tax treaty classification purposes, and domestic law definitions must be used for domestic law classification purposes. The tax definition determines the type of the income for tax treaty purposes even though the income would qualify under another income category under the treaty states’ domestic law. Similarly, the domestic tax law definition determines the type of income for domestic law purposes (Helminen 2010). In most instances the treaty definitions of the various types of income refer back to domestic tax law, and where the domestic tax law definition deviates between the two treaty countries, this may lead to the application by these countries of different articles of the treaty. If this is caused by the application of the domestic law, this is referred to as a conflict of qualification in the Commentaries to the OECD Model Tax Convention. In general a conflict of qualification refers to a situation where identical facts are treated differently for tax purposes in different countries. Such a conflict may either concern the subject or the object of taxation. Key words: Tax treaties, OECD MTC, Double Tax Agreements, double taxation, conflicts of qualification, hybrid entities, partnerships, fiscally transparent, domestic law, Mutual Agreement Procedures, permanent establishment.

Background. It is significant to constantly change and improve the software process to thrive in the software market with rapidly changing requirement and situation. However, very small entities(VSEs) have difficulties to adopt software process improvement that have played an important role in software market, because they usually have some unique characteristics, such as informal and fewer documents, tight budget, and less human resources. Therefore, we believe it is necessary to study factors that are crucial to successful conducting SPI, to help inexperienced VSEs with limited resource implement SPI with reasonable cost. Objectives. The overall aim of our research is to analyse critical success factors about successfully conduct software process improvement for Very Small Entities. The objectives are based on the aim as following: 1) Identifying the special characteristics of VSEs which related to conducting SPI, 2) Identifying the state-of-the-art critical success factors when VSEs conducting SPI both in literature and practice: verifying and prioritizing the factors, and 3) Investigating the strategies that VSEs can take in order to successfully implement SPI. Methods. In order to investigate the critical factors and barriers need to focus and avoid during the improvement, we implemented a systematic literature review as the first phase. Then a survey questionnaire as the second phase to validate the results gained from the systematic literature review through consulting industrial software engineers. Results. The final result includes 80 success factors which have been mentioned at least once in the primary studies, a few characteristics of VSEs and strategies for SPI in VSEs. Among the 80 factors, we chose 29 factors as CSFs that were mentioned more than three times, then selected the first 15 CSFs as survey questions material. Through the survey, we gathered the evaluation of all factors from two areas and some suggestion or opinion of SPI in VSEs, explained the 29 CSFs and two ranking tables about top factors from the SLR and the survey, discussed 14 CSFs from both ranking tables, then provided specific strategies for each of the common 8 factors. Conclusions. For helping VSEs that intend to conduct SPI with limited resources, we answered our research questions through SLR and Survey, found 29 state-of-the-art success factors of SPI in VSEs, ranked 15 of them and provided a description, discussion, and strategies. Selected and prioritised success factors would be supportive for VSEs to ration their budget. Furthermore, we hope we can inspire VSEs who are having trouble to implement SPI by providing strategies.

I focused on the solving of the unemployment social impacts in the South Bohemian region via located economy in my thesis. According to the latest surveys unemployment is on the lowest level from the year 1996 both in the South Bohemian region and the Czech Republic. Nevertheless, there are certain groups of people who are threatened by unemployment. Moreover, current positive development of the unemployment cannot be considered as a permanent status. My thesis is divided into two parts. In the theoretical part I focused on the term of local economy, its tools, principles and furthermore I concentrate myself on the possibilities of incorporation people into the working process. Following part deals with global economy issues that have a negative impact on the local economy. Then I concentrate myself on the enterprise entities in the Czech Republic, their ownership structure, legal forms of enterprise and a development of business environment when a support of small and middle businesses can play an important role in the process of creating new job positions. The aim of my thesis is to map tools of local economy and a description of their usage, while emphasizing the business unit´s division, the possibilities of their development and creation of new job positions in the defined South Bohemian companies. With respect to the aim and specific characteristics of the defined group I chose a method of survey done via semi-structured interviews. Defined group is formed by chosen companies with Czech ownership in the South Bohemian region. For completing the employment data, I executed semi-structured interviews with two officers of České Budějovice Labor Office chosen with simple intentional choice. The results of my survey show that the defined companies with Czech ownership in the South Bohemian region are not enough motivated to create new job positions because (as the survey shows) the more employees they have the higher financial budget they need. Unfortunately, this extra budget is not available. Therefore, local companies cannot serve as a pillar against increase of unemployment in the context of current forms of enterprise support. The thesis may serve as a study material for students of Health and Social Faculty in the town České Budějovice or as an informational material for Labor Office CZ and representatives of South Bohemian region.