Cette thèse s'intéresse aux mariages et aux couples franco-britanniques en France au cours d'un long XVIIIe siècle, s'étendant des années 1680 aux années 1820. Afin de caractériser ces mariages, et la nature de leur mixité, nous avons choisi de les étudier selon trois approches : juridique, communautaire et socioculturelle. La première approche a exposé les différences entre le droit matrimonial britannique et français et a déterminé comment se contractait un mariage unissant deux personnes de nationalité, et souvent de religion, différente, en notant comment la justice française a su construire des réponses aux problèmes spécifiques posés par de tels mariages. Un intérêt particulier a été porté à la question de ces mariages face à la norme étatique et canonique, ainsi qu'à l'enjeu de la nationalité dans le cadre d'un mariage bi-national. La deuxième approche a étudié les pratiques matrimoniales des Britanniques de Nantes et de Boulogne-sur-Mer, en distinguant entre mariages exogames et endogames. Nous avons montré comment le choix de contracter un mariage mixte varie selon la nature de la population britannique dans la ville, selon la génération des Britanniques présents, selon le genre du conjoint britannique, et selon le rang social. La troisième approche a dressé un tableau des couples franco-britanniques, en analysant leurs rencontres, leurs choix linguistiques, religieux et éducatifs, et leurs difficultés. Nous avons ainsi montré l'émergence d'une culture familiale franco-britannique. Notre travail témoigne comment, à l'échelle des autorités, de la ville et du couple, le mariage franco-britannique a pu se concevoir comme un vecteur privilégié d'intégration. / This thesis offers a study of Franco-British couples and marriages in France during a long eighteenth century, from the 1680s to the 1820s. In order to characterise and demonstrate the exact nature of their diversity, they have been studied from three angles : legal, social and cultural. The first highlights the differences between British and French marriage law, and defines how a marriage between people of different nationalities, and often different religions, was observed. It also establishes the solutions brought to the specific problems arising from such intermarriages by the French justice system. Particular emphasis has been put on how these marriages accommodated State and canonical conventions, as well as on the issue of nationality with regard to binational marriages. The second angle examines the marriage practices of the British population in the French towns of Nantes and Boulogne-sur-Mer, differentiating between endogamous and exogamous marriages. This thesis also shows the variables governing the choice to marry into the French community: the nature of the British presence; the generation the British migrants belonged to; the gender of the British spouse; social rank. The third angle paints a comprehensive picture of Franco-British couples by analysing how they met, their choices of language, religion and schooling. From this can be established the emergence of a Franco-British family culture. This work thus indicates that Franco-British marriages can be viewed, by officialdom, local populations and the couples themselves, as a privileged vector of integration into French society.

The thesis deals with the issue of VAT reporting within intracommunity trade operations. The aim of the thesis is to give clear explanation of the current VAT system in the EU, show several practical examples of different intracommunity trade operations, and finally to show the scope of VAT frauds issue together with analysing the measures EU and member states have taken and are planning to take in order to fight the massive fraud. In the chapters devoted to explaining the existing VAT system in the EU following issues are described: - VAT harmonisation process in the EU, - VAT system in the EU, - Particular intracommunity transactions from the VAT point of view. In the chapters devoted to VAT fraud issue are following aspects covered: - VAT fraud typology, explanation of the most frequent fraud schemes, - EU fraud statistics and existing ways of measuring fraud volume, - European court of justice activity in solving VAT fraud cases, - EU and Czech republic measures to tackle VAT fraud, - several advices on how not to become involved in the fraud scheme.

La faillite des entités juridiques a toujours fait partie de la vie économique globale. Depuis que l’échange commercial intracommunautaire existe le problème de la faillite se pose. L’Union Européenne essaie d’organiser uniformément la vie socio-économique de ses Etats membres, en particulier par la création et l’entrée en vigueur d’actes juridiques qui leur permettent d’agir dans cette réalité. De grands changements modifient la réalité socio-économique des Etats, notamment dans le domaine de la faillite. La réussite de l’Union Européenne consiste à s’adapter à ses changements en réglant de manière générale l’existence des entités juridiques de ses Etats membres en laissant aux droits nationaux leurs propres réglementations plus complexes. Ceci a permis de regrouper différents systèmes juridiques en leur imposant une réglementation générale commune. Le risque grandissant de faillite ou de redressement des entreprises fonctionnant dans plus d’un pays membre de l’Union Européenne (groupes de sociétés) a poussé le législateur à développer un droit de la faillite au niveau communautaire. Dans la présente thèse on analyse donc en profondeur le règlement (CE) nr 1346/2000 du Conseil du 29 mai 2000 relatif aux procédures d'insolvabilité, qui est le premier et unique acte juridique communautaire régissant de manière globale le thème de la faillite. Pourquoi analyser en parallèle le droit de la faillite en Pologne et en France ? Car la France est un des Etats fondateurs les plus importants de l’Union Européenne, la Pologne, elle, se trouve être le pays le plus important (en taille et en nombre d’habitants) des nouveaux Etats entrant dans l’Union Européenne en 2004. / Bankruptcy of legal entities has always been an element of global economy. The issue of insolvency has also been present since the beginning of intracommunity trade. The European Union has been trying to arrange the social and economic life of the Member States in a uniform manner, in particular by developing and implementing legislation supporting them operations in the reality. The social and economic reality of the Member States are subject to material changes, in particular with respect to bankruptcy. The success of the European Union consists in its ability to adapt to the changing environment by general regulations applicable to legal entities in the Member States, leaving more complex and detailed regulations to domestic regulations. As a result, varied legal systems were unified by imposing general Community regulations. The increasing risk of bankruptcy or reorganisation of enterprises functioning in more than one EU country (groups of companies) forced the legislator to develop bankruptcy law at the European level. This paper analyses the Council Regulation (EC) No. 1346/2000 of 29 May 2000 on insolvency proceedings which is the first and only EU legal act regulating the issue of bankruptcy in a general manner. Why should the bankruptcy laws in Poland and in France be analysed in parallel? Since France is one of the most important founder countries of the European Union and Poland is the largest country (in terms of its size and number of inhabitants) among the new members of the European Union that joined in 2004.

The main target of this thesis is to clarify some problems of accounting for Small and Medium Enterprises (SMEs), where are some mistakes or questions around them in practise. The first part focuses on importance of SMEs generally. Other part consists of some selected topics as a depreciation and highlighted new legislation which is valid from January 2010, proforma invoices and the relation to VAT, intracommunity transfers and their places of delivery which is important for VAT charges. In labour law there is a caution about the difference between an allowance for meals and meal vouchers as a result of mistakes in travel expenses and connection to this meal voucher as an instrument of payment. There is also a notification of a new lease arrangements from January 2009. This big part is closed by outsourcing of accounting services and why these services are helpful. Very important is also next part which deals with a new International Financial Reporting Standard for SMEs which was issued by IASB in July 2009. In the conclusion of this thesis there are some practical examples of above-cited problems.