This diploma work has, as its main objective, the investigation of the influence of the court judicature on the interpretation and application of the tax procedural rules, particularly their principles of the tax process and tax administration in the CR. The object of the investigation was to ascertain if the Act No. 337/1992 of Collection of Law, respecting the administration of taxes and charges, was a satisfactory and suitable procedural norm in the tax process, and if the principles of the tax process and existing judicature provided the tax subject and the tax administrator with an adequate legal certainty in these problems. First, I examined constitutional principles in the CR and the general principles of the administrative law in relation to the tax theory and tax administration. Then I moved on from principles of the tax theory to a detailed analysis of the court judicature in the interpretation and application of the principles of the tax process. I carried out a comparison of the existing, and the new, principles of the tax process and tax administration, which are govern commencing January 1, 2011, when the new Tax Rules came into force. In the diploma work, in the area of the principles of the administrative law, I dealt with the investigative question: To what extent it might be possible to use the existing Administrative Rules, in a subsidiary manner, in the tax process and tax administration, mainly focusing on all the principles stated in it, which are not included in the new Tax Rules.

Thesis deals with relationships among financial accounting, auditing, taxation and transfer pricing. There is a description of the legislative regulation of transfer pricing in financial accounting, auditing and taxation. Thesis studies importance of the transfer pricing in these named areas. The importance of the transfer pricing in each area is evidenced with model and real examples. Thesis contains a lot of rulings of the Supreme Administrative Court.

Diploma thesis describes jurisprudence of tax law and abuse of tax law. The aim of this thesis is to specify the term abuse of law more clearly and assess the development of abuse of law in Czech jurisprudence in area of taxes up to year 2015.

The diploma thesis deals mainly with four topics - the rule of law, democracy, the democratic state governed by the rule of law and its real form in the Czech Republic during the global pandemic of COVID-19. The development of the rule of law, democracy and the democratic state governed by the rule of law continues and is influenced by the challenges that arise over time. The original formal conception of the rule of law was focused primarily on the observance of the rule of law, while the material conception already takes into account certain value aspects and fundamental human rights. Today's form of democracy differs significantly from its original ancient Greek definition. It was originally intended to be applied to small homogeneous units in which individuals would participate in voting on all important matters. Over time, however, it began to apply to large nation states, which required the adoption of the institute of council. A democratic state governed by the rule of law is a concept based on the dynamic balancing of the components between which a certain tension may arise. Its ideal is fulfilled by a situation where its individual aspects are continually improved in the most balanced way possible. All these the above-mentioned institutes have been affected by the global pandemic of...

Environmental impact assessment of projects in the case law of the Court of Justice of the European Union Environmental impact assessment (EIA) is a horizontal tool of protection of the environment, based on principles of precaution and prevention and aimed at assessment of plans and programs, or projects. This thesis deals with assessment of projects only. At EU level, the legal basis for EIA of projects is provided for by the EIA Directive (Directive 2011/92/EU) which is expected to be amended in the near future. The thesis provides for an analysis of the EIA case law of the Court of Justice of the EU (CJEU), identifies the main problems encountered by the Member States when implementing the EIA Directive, identifies the key principles established by the CJEU for interpretation of the EIA directive, and in the light of the above it identifies the main issues in the transposition in the Czech law. 1

: This thesis aims to analyze the case-law of the Court of Justice of the European Union in the field of legal protection of access to environmental decision making, with prejudice to the EIA process, consequently to ascertain the compliance of the legal order of the Czech Republic with the law of the European Union in the area of study and therefore assess the possibilities of the future developments in this matter. To do so, this thesis firstly describes the basic properties of access to environmental decision making and its legal basis both in the international law and the law of the European Union. Secondly, the pertinent statutes of the Czech Republic are analyzed in this regard on the basis of the Case C-368/09, Comission v. Czech Republic and then conclusion is reached that even after the amendment of Act No. 100/2001 Coll., on the ascertaining of effects on the environment, Czech Republic does not comply with the requirement to correctly transpose the European Union law. The analysis proceeds with next step to ascertain whether Czech Republic complies at least with the requirement to implement the European Union law accordingly. This goal is accomplished by analyzing the caselaw of the Court of Justice dealing with legal problems pertaining to the legal orders of Federal Republic of Germany...

This dissertation titled Value added tax evasion through chain and carousel frauds and their reflection in judicial decisions pursues a very actual topic. The main part of this dissertation depictss the tax evasions, primarily a description and explanation of structures of carousel and chain groups, which are participating in the tax evasions in the sphere of the value added tax most frequently. This dissertation submits also some schemes serving for better understanding operating and organization of these bussiness structures, which are taking part in these illegal activities. The next chapter focuses on the judicial decisions, mainly those of the Supreme Administrative Court of the Czech Republic and the Court of Justice of the European Union. The role of a judicial authority is inalienable in this sphere, because it helps to form a legislation, and a mandatory interpretation of an unclear or ambiguous terms, which are very often is very importanr too. Mainly, the work of the Court of Justice of the European Union is a key for the interpretation of terms of the EU law. Regarding national differences it is necessary to unify the interpretation of the EU law so much, that the functioning of the inner market of the European Union will not be endangered. In the last chapter the dissertation...

In my thesis I analyzed the characteristics of the legal concepts of bodies governed by public law and the activities in which they engage as public authorities, as used by law (both European and national) governing value added tax. I also analyzed the case law of the European Court of Justice relating to the issue of the bodies governed by public law and the activities in which they engage as public authorities in terms of value added tax. The characteristics of the concepts have been evaluated and sorted logically. In a separate part I examined the bodies governed by public law and their activities from an economic point of view. I have pondered whether it is necessary that these entities have a special position in the system of value added tax.

This thesis was focused on the influence of the development of a law opinion in the section of terms for assesment of a tax on a tax collection in the Czech republic. The purpose was to find out if the law about the tax and fees administration was a sufficient procedural tax norm in the section of terms for assessment of a tax, if existed the practice of the Supreme Administrative Court, which would edit, explain and improve interpretation provision § 47 Terms for assesment of tax which was wrote in the law about tax and fees administration. Furthermore was analyzed if the new procedural norm, the tax regulation, effective from 1. 1. 2011, was settled with interpretation the practice of the courts and what changes become against adjustment betray into the law about tax and fees administration. At the close work were make results, that the law about tax and fees administration was imperfect procedural norm in the section of terms for assesment of a tax and that the new procedural law, the tax regulation, which is more detailed specifies in the section of terms for assessment of a tax, can contribute to a better orientation in those problems.

This thesis deals with the topic of liability for damage caused by a defect in a product, i.e. liability of a producer (but also of another entity, such as the supplier or importer) for damage caused by the defective product to the health or property of the user (consumer) or other third persons. The primary area of this issue that the thesis has examined is the legal regulation in the UK (liability for damage caused by a defect in a product is in the UK usually expressed as "Product liability"). The main reason why I have chosen to describe the British legal regulation is my study experience in the UK at Northumbria University, where I studied within the program Erasmus+. In the UK, I had the opportunity to find all the resources, experience and incentives necessary in order to analyze the topic of Product liability and therefore, to write this thesis. The aim of this thesis is not only the description of the British Product liability, but also its comparison with the Czech regulation. This thesis then draws a clear conclusion that Product liability in the UK is as compared to the Czech Republic an institute much more frequently used and British regulation is compared to the Czech one more sophisticated and detailed. On the other hand, for the British consumers the British regulation may be, due...