The main goal of this essay is to map out the availability of the European structural funds for the common types of basic schools as well as the difficulty of putting in to practice of the projects under the Operational programme Education for Competitiveness. My essay will increase an awareness of the European structural funds in historical and theoretical consequences as well as in the specific case study of the project request of the basic school.Thanks to my essay the reader can also focus on gaining money from this operational programme in the Czech Republic as well as in Pardubice region, where the basic school from my case study is located.

This thesis deals with the consumption taxes changes in the Member States of EU in relation with the harmonization process. Its goal is to find out via chosen indicators, whether the influence of the harmonization processes in an area of value added taxes and excise duty, brings Member States of EU closer in an area of consumption taxation. As the main method of data processing is used the cluster analysis for which three indicators of tax burden are selected. Via analysis the cluster processes are used in selected years 2000 and 2017. All Member States are included with the exception of Croatia and that is because absence of the data. The data that are used in the cluster analysis are extracted from the Eurostat and from the database of European Commission. The states are divided according to the similarity of taxation into particular clusters. The results are presented in a form of graphical outputs the so called dendrograms. The conclusion is comparison of researched years according to the harmonization process. According to the cluster analysis results gained via selected consumption tax indicators, there is no converge occurring in 2000 to 2017 between original EU-15 states and the new Member States which have joined EU in 2004 or later.

The master´s thesis deals with taxation of Europen Union residents in the Czech Republic. The main aim of this thesis is to create a methodology for the taxation of European Union residents incomes from employment in the Czech Republic. Attention is also moving to a model case of European Union residents, who receives incomes from employment in the Czech Republic during the tax year 2016.

La reconstruction post-conflit de l’Etat est un enjeu majeur et actuel des relations internationales. L’Union européenne, sous les auspices des Nations Unies contribue à restaurer ou instaurer un ordre étatique qui doit donner sa chance à une paix durable fondée sur des valeurs respectueuses des droits de l’homme. Toutefois, l’Union européenne reste maitre de ses interventions. Il n’existe pas véritablement pour les Etats post-conflits un droit à la reconstruction. Un complexe d’acteurs institutionnels européens décide et organise la réponse européenne à la déliquescence des Etats au sortir des conflits. Cette réponse n’est pas isolée, elle s’inscrit dans un ensemble de partenariats.L’organisation régionale déploie un ensemble de mécanismes juridiques ou opérationnels, militaires ou civils de gestion du relèvement des Etats en sortie de conflit. L’engagement européen peut prendre des formes très intrusives, et s’apparente parfois à une tutelle européenne sur des Etats victimes de conflits. Au final, l’Union européenne participe à la définition et à la réalisation d’un droit international de la reconstruction de l’Etat. Elle consacre des normes et des standards internationaux. Elle inaugure des normes et des standards européens adaptées au relèvement des Etats. De ce point de vue, l’offre européenne en matière de reconstruction post conflit de l’Etat est globale. C'est-à-dire que l’Europe propose de reconstruire l’Etat sous ses trois composantes traditionnelles : la population, le territoire et l’appareil d’Etat. / In the framework of International Relations, Post Conflict Reconstruction of the State is a major and actual stake. European Union under the auspices of United Nations, supports all initiatives to restore or build a state order which give a chance for a stable peace based on human values. Nevertheless, European Union defines his interventions in function of his own interests. Post-conflicts States don’t have a right to reconstruction. A mix of european institutional actors decide and design the european response dedicated to failed Post-conflict States. This response is not isolated, she is included in a network of parternship.After a conflict, the regional organization set up a mix of legal or operational mechanisms, and military or civilian capacities. The european activism in this domain can be very strong. Sometimes, it seems as a trusteeship of EU on Post conflicts States. Consequently, European Union contributes to design and implement the international law of the State reconstruction. EU promotes norms and international standards. It initiates european norms and standards dedicated to the recovery of states. Consequently, European Union possess global capacities in the matter of post-conflict reconstruction. That is to say that Europe is proposing to rebuild the state in its three traditional components: population, territory and state apparatus.