Why do some member states infringe EU law more than others? Based on the quantitative and qualitative analysis reported here, is not because of administrative capacity limitations, but because of political context, policy changes and deliberate opposition by member governments in order to maintain their independence. States in turn, are motivated by domestic politics to seek to avoid implementing EU law. Additionally, I find that richer countries violate the law more often than poorer countries. Further, member states infringe more than others because of a high number of institutional and coalitional veto players. These results suggest that member states are in the EU because the EU serves their national interest over collective ones. Finally, these results suggest new hypothesis. Member states that have a high level of public discontent with the EU are unlikely to tolerate the political costs of implementing EU legislation.

This thesis contains analysis of selected provisions of the European and Czech legislation on value added tax, with attention to a specific role of invoices in VAT mechanism. The purpose of this thesis is an evaluation of the quality of transposition and implementation of the European law to the Czech legislation and analysis of selected rules and their effect on economic practice. The outcome of this thesis is a proposal of specific amendments to analyzed provisions of both European and Czech VAT law in order to secure businesses' burdens reduction and effective tax collection.

This diploma thesis explores content, purpose and impact of citizenship of the European Union. The European Union is an international organization that affects day-to-day lives of citizens of its Member States. From the beginning of its existence, the European Union (formerly the European Community) has always taken into consideration the interests of its Member States. As it has accrued more power while widening and broadening its competencies, it has made it possible for the European Union to tackle new problems. Eventually, in order to reduce democratic deficit participation of individual citizens became inevitable for the purpose of creation of a genuine link between individuals and the European Union, which helps to ensure its proper governance. Although some rights linked with citizenship had been already incorporated into the law of the European Union, citizenship of the European Union was embedded into the primary law of the European Union by the Maastricht Treaty. Entering into force on 1 November 1993, this represented a milestone for the quality of the relationship between the European Union and citizens of its Member States. Citizenship of the European Union, which is a citizenship sui generis, is characterised by its accessority and additionality to the citizenship of a Member State....