The purpose of the thesis is the accessibility of electronic sources of judicature in the Czech Republic. The thesis deals with publicly as well as commercially accessible sources. The publicly accessible sources are represented by NALUS which is administered by the Constitutional court, the retrieval system of The Supreme Court of the Czech Republic and the retrieval system of The Supreme Administrative Court. The commercially accessible sources are represented by the Beck online, ASPI and CODEXIS.All the sources taken into account are evaluated by the range of their content, the quality of search engine and user interface.

Transfer of Undertakings Abstract This thesis elaborates on the transfer of undertakings safeguarding employees, rooted in the European legislation in the Council Directive 77/187/EEC of 19 February 1977, replaced by the Council Directive 2001/23/EC of 12 March 2001 on the approximation of the laws of the Member States relating to the safeguarding of employees' rights in the event of transfers of undertakings, businesses or parts of undertakings or businesses. Firstly, the European legislation on the transfer of undertakings is briefly analyzed, including its historical transposition into the Czech legal system and an analysis of its interpretation in the case-law of the Court of Justice of the European Union. The analysis of this legislation focuses in particular on the general nature of this institute of transfer of undertakings and on its basic pillars, such as the automaticity of the transfer, the economic unit preserving its identity, the preservation of working conditions and others. The next part of the thesis analyses the Czech regulation anchored in Act No. 262/2006 Coll., the Labour Code, as amended until 29 July 2020, which is gradually compared with the regulation at the European level, highlighting the fundamental differences caused by the somewhat loose transposition of the European regulation...

General and individual exemptions in the provision of state aid under European law This diploma thesis refers to the European regulation of the provision of state aid by member states. Because of the fact that under certain circumstances state aid can affect the economic competition among concurrents both within a member state and within the internal market of the EU and thus have a significant bad influence on it, art. 107 subsection 1 of the Treaty on the Functioning of the European Union (TFEU) states a general interdiction of providing state aid by the memeber states. It defines state aid as financial aid in any form (direct grant, soft loan, tax allowance, interest subsidy etc.), payed out of financial ressources belonging to the state ("state" defined in a large sense as both the central state sphere and local government sphere), which give preferential treatment to certain companies or certain production sectors and thereby affects or may affect competition, and lastly which have an influence on business between the member states (have an effect on the internal market). Of course there have to be exemptions from this general interdiction. The exemptions are regulated in art. 107 subsection 2 TFEU (general exemptions) and 3 TFEU (individual exemptions). There are three general exemptions:...

The content of my work has been chosen on the basis that I have spent most of my career working as a regulatory lawyer in telecommunications. I started my career as a lawyer at the Czech Telecommunications Office and after few years I moved to the Ministry of Transport, which was then also responsible for telecommunications, and its strategy and legislation. Finally I joined Radiomobil (now T-Mobile Czech Republic) where I have spent 15 years to date. The development of technologies in the last 20 years is without a doubt fascinating. It is exciting to observe the sector regulation trying to catch up with the fast moving technological developments, and often aiming at attempting to regulate what cannot be regulated. At the same time we can witness the overregulated European telecommunications market gasping for air in comparison with other regions as it becomes less and less attractive to investments and investors, which is evidenced by the major European companies leaving the European markets and moving their activities into the less regulated regions of the world. A direct consequence of that is the consolidation of the European telecommunications markets. At the same time there are very high expectations on the part of both regulatory bodies and customers in the field of broadband development...

The dissertation titled "Protection of property rights in the decision-making practice of courts in the Czech Republic" gives a holistic view of the decisions of courts of general judicial system and the Constitutional Court of the Czech Republic in matters relating to the conditions, manner, and limits of the property rights protection. The topic is understood as an interpretation of various institutes in which the courts' decisions claims the most, and as a summary of judgments reflecting every single institute. The dissertation captures the judicial decision-making practice, taking into account the state of the legislation in force until 31 December 2013. The empirical part of the dissertation which corresponds to the selected assignment is preceded by a necessary interpretation of theoretical, doctrinal and historical bases of the topic. The dissertation also reminds the in time-varying insight into the nature, meaning and object of property rights and on the level and ways of protection in the Roman law jurisprudence and civil codes that directly affected the courts application practice in the territory of the present-day Czech Republic. An interpretation of privatization and restitution process that took place in our society after 1989 is an important link between the theoretical and the...

The thesis focuses on the accounting and tax perspective of employee benefits. The opening section of the work contains basic definitions of terms related to renumeration of employees and describes legal regulations of benefits especially within the Labour Code and Act on Income Tax. The part dedicated to tax solution of employee benefits examines possibilities of tax optimization for employees and employers. Further it includes also an analysis of judicial decisions of the Supreme Administrative Court related to tax disputes between the tax authorities and employers. The final part focuses on comparison of financial reporting according to the International Accounting Standards specifically IAS 19 and Czech accounting legislation.

Harmonization of tax systems of the European Union member states has been going on since 1950s. This trend is followed to this day in order to achieve one of the primary objectives of the European Union, single domestic market. The harmonization of tax systems allows free movement of capital, goods, and services. Value added tax is harmonized through the EU Directives that have unified tax object, tax base and partly tax rates. The Court of Justice of the European Union also plays a vital role in the harmonization, because the European case law complements the interpretation of the directives and creates a comprehensive impact throughout the harmonization. This thesis analyses the judgments of the Court of Justice of the European Union, which have been implemented in the VAT Act, and examines at the same time impact of the implementation. The first implementation took place in the amendment of the VAT Act in 2006. The biggest changes occurred in the amendment of the VAT Act in 2012 and it was mainly in the realm of the conditions for exemption from VAT without deduction and the possibility of claiming a deduction. Finally, time frame of the implementation was also researched, judging from the outcomes of the research, one can say that the Czech Republic responds quite flexibly to the publication of the European case of law and the implementation takes place shortly following verdict of The Court of Justice of the European Union.

The aim of my thesis is to acquaint the reader with the problematic of free movement of workers, both from the theoretical point of view and from practical point of view based on the European Court of Justice cases. In the theoretical part of the thesis, I focus on the characteristics of internal market and definition of free movement of persons and workers. I mention individual law regulations that significantly influence the problematic of free movement of persons. Further, I describe different exceptions from free movement of workers, mutual recognition of academic qualifications and social security regarding the movement of workers. And at last in my practical part, I analyze individual cases of ECJ which have had the most significant impact on the development of free movement of workers.

The aim of this thesis is to evaluate the current legislation concerning the entertainment costs which are treated as tax non-deductible expenses in the Czech Republic. Further, this thesis compares these costs with promotion and sponsorship costs which are frequently interchanged in practice. After evaluation of the existing legislation in this area, I focus on the question whether these expenses should be treated as non-deductible expenses from the tax point of view while I base my opinion on the current state of Czech legislation, literature, case law and law of Germany and the United Kingdom.

This diploma thesis is focused on the procedure of the tax administrator in case of non-fulfillment of the prescribed duties imposed on the taxpayer during the proving and the subsequent transition to the tax determination according to instruments. The introductory part defines the basic theoretical concepts of tax administration and the way in which tax is determined. The analytical part is devoted to the current jurisprudence of the Supreme Administrative Court focused on the issue of tax determination according to instruments. The result is a proposal of the methodical procedure of the tax administrator for tax assessment according to instruments is compiled, which is subsequently applied on model examples.