Thesis deals with the case law of the Supreme Court in labor law with an impact on regional education. The Supreme Court is the supreme authority of the general court system in the country. The main mission of the Supreme Court is to ensure the unity and legality of court decisions, which is carried out through the adoption of a position on judicial decision-making. Attention is devoted to the analysis of individual legal cases in the field of regional education. KEYWORDS The Supreme Court of the Czech Republic, Jurisprudence, Regional education, Labor law, Labor disputes

This diploma thesis deals with business transactions in terms of their accounting and VAT treatment according the statutory regulations in the Czech Republic. Firstly, accounting and VAT essentials are defined, the status of VAT in the European context is described as well. The thesis focuses not only on accounting of VAT in general, but it also shows some specific cases. The thesis deals with the right to deduct input VAT in connection with tax evasions in more detail. This issue was described using judicature. In the end, the possible ways how to deal safely with business partners are also discussed.

The thesis is devoted to the most relevant cases of European Court of Justice in the field of direct taxation and their influence on national tax policies. Different member states are willing to implement the law of European Union at different levels. The thesis evaluate the impact of ECJ cases on national tax systems of France and The Netherlands. It has several parts. First part describes historical milestones in coordination of direct taxation, second part describes the ECJ and its function and structure. Follows the analysis of most important cases. Last part evaluate the impact of cases on French and Dutch tax system.

This diploma thesis deals with the tax aspects of mergers. It is divided into three chapters. The first describes general characteristics of mergers such as the reasons for undertaking mergers, a classification of various types of mergers, and a description of the merger progress. The next chapter analyzes Czech and EU legislation. The last chapter contains a detailed analysis of the tax aspects of mergers, especially in terms of income tax.

The judicature of the Court of Justice of the European Union and the Supreme Administrative Court concerning tax base is processed in this diploma thesis. The correct determination of the tax base is one of the most important areas of the value added tax. The purpose of diploma thesis is evaluating problematic areas of the tax base which the Court of Justice of the European Union and the Supreme Administrative Court discussed. The methods of qualitative analysis of judgments, synthesis knowledge and comparison of Czech and European decision-making practice were used to reach the purpose. Issues of consideration, others taxes and fees included to tax base, reinvoicing, grants, discount coupon, free of charge transactions, barter trades, determination tax base of associates and specific situation such as tips and wins are analyzed in this thesis.

States have traditionally dealt with foreign companies on their territory within their private international law. The arrival of European law and enactment of freedom of establishment though considerably constrained capabilities of member states, whereas companies gained the right of establishment. The aim of this thesis is characterization and specification of the relationship between the freedom of establishment, member states and companies incorporated under laws of member states. The main focus of this thesis is analysis of ten most important cases by the Court of Justice of the European Union concerning the freedom of establishment of companies, which significantly transformed mentioned relationship. Subsequently the thesis summarizes the conclusions of analyzed cases by subject of evolution of primary and secondary freedom of establishment, standing of pseudoforeign companies, conformity with incorporation theory and real seat theory and lastly ways of statutory and/or real seat transfer. The main contribution of the thesis is the very detailed case law analysis, including the newest case Vale from July 12th 2012, and also the case law classification by object.

The Master‘s thesis deals with the issue of missing VAT in carousel frauds in case-law of the Court of Justice of the European Union and the Supreme Administrative Court of the Czech Republic. Partial issues are identification of missing VAT and subjects in fraudulant supply chain whose right to deduct input VAT can be denied along with question of sanctional or reparational character of denial of right to deduct input VAT. The thesis contains recommended procedure for tax payers to minimize risks related to deduction of VAT.

The Right to a Favourable Environment in Case-law of the Czech Courts Abstract This diploma thesis deals with the right to a favourable environment as it is contained in the decisions of the Czech courts. The main objective was to provide a complete overview of the development of case-law in this area, with an emphasis on some related problems. Presented diploma thesis points out especially on the unclear conception of the holders of the substantive right to a favourable environment in contrast to the substantive rights belonging to participants in environmental protection proceedings and strives for illustrating the interpretative difficulties associated with this double-track which occurs actually in the Czech legal order. Apart from other things, this thesis aims to point out to the current question, which was submitted to the Constitutional Court of the Czech Republic, i.e. whether the amendment to the Act of the Czech National Council no. 114/1992 Coll. on Nature and Landscape Protection is consistent with constitutional principles on the protection of public interests and assumptions of international law, especially whether it complies with the Convention on Access to Information, Public Participation in Decision-making and Access to Justice in Environmental Matters (hereinafter also referred to as...

Public procurement-related crimes (in Czech republic) (summary of the dissertation) Vladislav Hřebíček In his paper, the author focuses on the area of public procurement-related crimes in the Czech Republic. As there has been no comprehensive coverage on the subject so far, the paper's primary ambition is to sum up the current state of knowledge while critically considering particular resources (mainly legislation and practice of courts), overlapping significantly into the area of daily practice of detecting such crimes and gathering evidence. In the first chapter, the author provides definitions for key terms and examines the term procurement from the perspectives of its legal definition as well as its interpretation based on court practice. Furthermore, the chapter specifies what is to be understood as procurement-related crime, placing this type of crime within the broader context of economic crime. At the same time, it offers answers to the related criminological questions and presents statistical data provided by the Police of the Czech Republic and the Czech Ministry of Interior. The second chapter gives the reader a historical overview of this area of law mainly from the perspective of criminal law. Covering the timeframe of 1918 (when the previous legislation was adopted) until the present day, it...

The purpose of the diploma thesis "Duty of care, skill and dilligence in Czech court case law" is to analyze the approach of Czech courts case law to the selected issues related to the duty of care, skill and dilligence and to evaluate it with regard to the interpretation of legal regulation, doctrinal interpretation, theoretical and historical knowledge. The thesis consists of two main chapters which deals with research of two actual questions selected to the purpose of the thesis. The first chapter deals with the question whether the duty of care, skill and dilligence can be considered as an objective or subjective standard, i.e. according to which standard should the actions of persons who are obliged to act with the duty of care should be measured. Based on the performed analysis, the author's own opinion on the issue is expressed and subsequently the approach of the Supreme Court of the Czech Republic in its individual decisions is evaluated. The concept of care as a subjective sharpening of the objective standard is critically evaluated. The second chapter is devoted to the issue of the nature of the duty of care, specifically the question of whether it can be considered lawful or contractual with regard to changes in the law of liability after the recodification of civil law. Its solution...