Protection of employees in the event of a change of employer in Serbia was first regulated by the Labour Act (2005). This was a result of the harmonization of Serbian legislation with Council Directive 2001/23/EC, while the effect of the European Court of Justice jurisprudence was negligible. Protection is guaranteed regardless of whether the company identity has been preserved or not, thereby making it more favourable than the European concept of transfer of undertaking. Nevertheless, the relevant provisions of the Labour Act have often been evaded in practice, especially when it comes to the application of the principle of preservation of employment. This was facilitated by the content of certain legal provisions. There is a notable need for their improvements, in order to enable employees to continue to work for the transferee under the same working conditions and be protected from dismissals exclusively or predominantly motivated by the change of employer.

Os tratados internacionais firmados após a segunda metade do século XX, em particular aqueles que pretendem superar os tradicionais acordos de livre comércio ou união aduaneira, seguem desafiando o direito contemporâneo. Por serem mais ambiciosos, ultrapassam a clássica forma de cooperação entre países soberanos e exigem uma estrutura institucional mais elaborada, capaz de fazer emergir a vontade expressa nos tratados e de estabelecer as liberdades que serão asseguradas nesse novo ambiente, uma vez que a máxima um povo, um governo, um território, não o define. A experiência mundial bem sucedida que conseguiu erigir um mercado comum, assim compreendido como um espaço sem fronteiras em cujo interior circulam livremente pessoas, serviços, mercadorias e capitais, foi a vivenciada pelas Comunidades Europeias. A clareza dos objetivos traçados, a capacidade de superar as fases de estagnação, a solidez das instituições e, sobretudo, o reconhecimento da supremacia do direito comunitário foram determinantes para o êxito europeu. O triunfo assentou-se, dentre tantos outros pilares, no processo de harmonização das legislações tributárias dos países membros, em especial as que alcançam o consumo de bens e serviços, razão pela qual é reconhecido, pela doutrina e jurisprudência comunitárias, como um dos principais motores da União Europeia. Após vários fracassos nas tentativas de aproximação dos países na América Latina, o Mercado Comum do Sul (MERCOSUL) foi idealizado para atingir o patamar de um mercado comum e reconhecer, entre os seus membros, as quatro liberdades fundamentais de um mercado integrado. Como a harmonização das legislações fiscais constitui uma etapa fundamental para a consecução desse espaço econômico sem fronteiras, a tese analisa as espécies tributárias que alcançam o consumo de bens e serviços nos países membros do MERCOSUL e avalia a possibilidade de avanço rumo à integração regional iniciada pela assinatura do Tratado de Assunção. Nesse sentido, demonstra em quais aspectos o sistema tributário brasileiro representa um importante entrave à integração no âmbito do MERCOSUL. / The international treaties signed after the second half of the 20th century , especially those meant to supersede the traditional free trade agreements or customs union, still challenge contemporary law. Given that they are more ambitious, they override the classic mode of cooperation between sovereign countries and survive on a more carefully elaborated institutional structure, capable of making the wills expressed in the treaties emerge and establish the freedoms that will be guaranteed in this new environment, once the maxim a people, a government a territory does not define it. The well succeeded world experience that led to the creation of a common market, construed as a space with no boundaries, within which people, services, goods and capital circulate freely, was experienced by the European Union. The clarity with which the aims were set forth, the power to overcome stagnation spells, the solvency of the institutions and, above all, the recognition of the supremacy of the communitarian law were decisive in the consolidation of the European success. Triumph, among so many other pillars, played a role in the process of harmonization of the tax law of the member countries, especially the law that contemplates the consumption of goods and services, which is the reason why it is known for its communitarian doctrine and jurisprudence, as one of the compelling forces of the European Union. After a succession of frustrated attempts to bring together the Latin American counties, the Southern Common Market (MERCOSUR) was conceived to attain the status of a common Market and recognise, among its members, the four fundamental freedoms of an integrated Market. As the harmonization of the fiscal laws is a stage of prime importance in the construction of this boundless economic space, the thesis analyses the types of taxes that affect the consumption of goods and services in the MERCOSUR member-countries and evaluates the possibility for is advancement towards the regional integration set on train with the signature of the Asunción Treaty. In this sense, it highlights which aspects of the Brazilian tax system pose a serious barrier to integration within the context of MERCOSUR.

Os tratados internacionais firmados após a segunda metade do século XX, em particular aqueles que pretendem superar os tradicionais acordos de livre comércio ou união aduaneira, seguem desafiando o direito contemporâneo. Por serem mais ambiciosos, ultrapassam a clássica forma de cooperação entre países soberanos e exigem uma estrutura institucional mais elaborada, capaz de fazer emergir a vontade expressa nos tratados e de estabelecer as liberdades que serão asseguradas nesse novo ambiente, uma vez que a máxima um povo, um governo, um território, não o define. A experiência mundial bem sucedida que conseguiu erigir um mercado comum, assim compreendido como um espaço sem fronteiras em cujo interior circulam livremente pessoas, serviços, mercadorias e capitais, foi a vivenciada pelas Comunidades Europeias. A clareza dos objetivos traçados, a capacidade de superar as fases de estagnação, a solidez das instituições e, sobretudo, o reconhecimento da supremacia do direito comunitário foram determinantes para o êxito europeu. O triunfo assentou-se, dentre tantos outros pilares, no processo de harmonização das legislações tributárias dos países membros, em especial as que alcançam o consumo de bens e serviços, razão pela qual é reconhecido, pela doutrina e jurisprudência comunitárias, como um dos principais motores da União Europeia. Após vários fracassos nas tentativas de aproximação dos países na América Latina, o Mercado Comum do Sul (MERCOSUL) foi idealizado para atingir o patamar de um mercado comum e reconhecer, entre os seus membros, as quatro liberdades fundamentais de um mercado integrado. Como a harmonização das legislações fiscais constitui uma etapa fundamental para a consecução desse espaço econômico sem fronteiras, a tese analisa as espécies tributárias que alcançam o consumo de bens e serviços nos países membros do MERCOSUL e avalia a possibilidade de avanço rumo à integração regional iniciada pela assinatura do Tratado de Assunção. Nesse sentido, demonstra em quais aspectos o sistema tributário brasileiro representa um importante entrave à integração no âmbito do MERCOSUL. / The international treaties signed after the second half of the 20th century , especially those meant to supersede the traditional free trade agreements or customs union, still challenge contemporary law. Given that they are more ambitious, they override the classic mode of cooperation between sovereign countries and survive on a more carefully elaborated institutional structure, capable of making the wills expressed in the treaties emerge and establish the freedoms that will be guaranteed in this new environment, once the maxim a people, a government a territory does not define it. The well succeeded world experience that led to the creation of a common market, construed as a space with no boundaries, within which people, services, goods and capital circulate freely, was experienced by the European Union. The clarity with which the aims were set forth, the power to overcome stagnation spells, the solvency of the institutions and, above all, the recognition of the supremacy of the communitarian law were decisive in the consolidation of the European success. Triumph, among so many other pillars, played a role in the process of harmonization of the tax law of the member countries, especially the law that contemplates the consumption of goods and services, which is the reason why it is known for its communitarian doctrine and jurisprudence, as one of the compelling forces of the European Union. After a succession of frustrated attempts to bring together the Latin American counties, the Southern Common Market (MERCOSUR) was conceived to attain the status of a common Market and recognise, among its members, the four fundamental freedoms of an integrated Market. As the harmonization of the fiscal laws is a stage of prime importance in the construction of this boundless economic space, the thesis analyses the types of taxes that affect the consumption of goods and services in the MERCOSUR member-countries and evaluates the possibility for is advancement towards the regional integration set on train with the signature of the Asunción Treaty. In this sense, it highlights which aspects of the Brazilian tax system pose a serious barrier to integration within the context of MERCOSUR.

Diploma thesis builds on discussion about harmonization of corporate income tax. It deals with the possibility of determining the tax base of corporate tax in the Czech Republic from the profit recognized in according with IFRS. The thesis describes general differences affecting the amount of profit by using IFRS and by using Czech accounting rules. Then an analysis of several items is made, the differential impact on profit or loss when comparing the two systems is most pronounced. The purpose of this thesis is to suggest a specific adjustment of the Income Tax Law so that the tax burden when using the profit according to the IFRS is the same as in case of using the profit according to the national rules.

<p>Даља хармонизација међународног трговинског права је неопходна. Међутим, поставља се питање којим методима вршити овај процес. Значајан и несумњив допринос су у том погледу остварили тзв. hard law извори (извори тврдог права), пре свега међународне конвенције. Ипак, услед њихових недостатака отворен је простор за употребу алтернативних видова нормативних метода.<br />Предмет анализе у докторској дисертацији је допринос тзв. soft law инструмената (инструмената меког права) процесу хармонизације међународног трговинског права. С обзиром на то да се ради са теоријског гледишта о проблематичном и неуједначено дефинисаном феномену, истраживање је сконцентрисано на утврђивање карактеристика, те предности и мана коришћења ових инструмената. Наиме, soft law акти су несанкционисана правила која производе значајне de facto правне ефекте чиме доприносе процесу хармонизације права на међународном нивоу, и значајно на нивоу Европске уније у којој се врши главница пројеката ове врсте.<br />Централно место у анализи заузимају Принципи UNIDROIT за међународне трговинске уговоре и Начела европског уговорног права, те судска и арбитражна пракса која се односи на примену ових прописа меког права.<br />Након уводних разматрања, рад се излаже у два дела. У првом делу анализира се сложеност савременог система међународног права која је последица, између осталог, разноликости нормативних техника које се користе при његовом стварању и све већег значаја међународних организација у овим процесима. Затим се на основу мноштва теоријских ставова излажу карактеристике, врсте, функције soft law аката, те поређење са hard law прописима. У другом делу дисертације наглашава се потреба интензивније хармонизације међународног трговинског права, те начини на које се овај процес постиже кроз употребу soft law аката. Могу се користити као модел извори међународним и националним легислативним телима, као меродавно уговорно право, у поступцима пред судовима и поготово арбитражама и као важно средство тумачења и попуњавања правних празнина међународног униформног и националних права. На крају, у закључним разматрањима износе се закључци на основу спроведеног истраживања.</p> / <p>Dalja harmonizacija međunarodnog trgovinskog prava je neophodna. Međutim, postavlja se pitanje kojim metodima vršiti ovaj proces. Značajan i nesumnjiv doprinos su u tom pogledu ostvarili tzv. hard law izvori (izvori tvrdog prava), pre svega međunarodne konvencije. Ipak, usled njihovih nedostataka otvoren je prostor za upotrebu alternativnih vidova normativnih metoda.<br />Predmet analize u doktorskoj disertaciji je doprinos tzv. soft law instrumenata (instrumenata mekog prava) procesu harmonizacije međunarodnog trgovinskog prava. S obzirom na to da se radi sa teorijskog gledišta o problematičnom i neujednačeno definisanom fenomenu, istraživanje je skoncentrisano na utvrđivanje karakteristika, te prednosti i mana korišćenja ovih instrumenata. Naime, soft law akti su nesankcionisana pravila koja proizvode značajne de facto pravne efekte čime doprinose procesu harmonizacije prava na međunarodnom nivou, i značajno na nivou Evropske unije u kojoj se vrši glavnica projekata ove vrste.<br />Centralno mesto u analizi zauzimaju Principi UNIDROIT za međunarodne trgovinske ugovore i Načela evropskog ugovornog prava, te sudska i arbitražna praksa koja se odnosi na primenu ovih propisa mekog prava.<br />Nakon uvodnih razmatranja, rad se izlaže u dva dela. U prvom delu analizira se složenost savremenog sistema međunarodnog prava koja je posledica, između ostalog, raznolikosti normativnih tehnika koje se koriste pri njegovom stvaranju i sve većeg značaja međunarodnih organizacija u ovim procesima. Zatim se na osnovu mnoštva teorijskih stavova izlažu karakteristike, vrste, funkcije soft law akata, te poređenje sa hard law propisima. U drugom delu disertacije naglašava se potreba intenzivnije harmonizacije međunarodnog trgovinskog prava, te načini na koje se ovaj proces postiže kroz upotrebu soft law akata. Mogu se koristiti kao model izvori međunarodnim i nacionalnim legislativnim telima, kao merodavno ugovorno pravo, u postupcima pred sudovima i pogotovo arbitražama i kao važno sredstvo tumačenja i popunjavanja pravnih praznina međunarodnog uniformnog i nacionalnih prava. Na kraju, u zaključnim razmatranjima iznose se zaključci na osnovu sprovedenog istraživanja.</p> / <p>Further harmonization of International commercial law is necessary. However, there is a question of methods to be used during this process. So-called hard law sources, especially international conventions, had a significant and undoubtful contribution, but their flaws opened some space for using alternative means of normative methods.<br />The subject of this dissertation&rsquo;s analysis is the contribution of so-called soft law instruments to the process of harmonization of International commercial law. Considering the fact that the subject matter that is being theorized about is a difficult and an unevenly defined phenomenon, the research was focused on determining characteristics, advantages and disadvantages of using those instruments. Namely, soft law acts are non-sanctioned rules, which produce important de facto legal effects, contributing to the process of harmonization of the law at the international level, especially at the level of The European union in which the majority of this kind of projects is realized.<br />The UNIDROIT Principles for commercial contract law and Principles of European contract law, court and arbitration practice dealing with applying those soft law regulations are the center of this analysis.<br />After introductory considerations, this thesis is divided into two parts. In the first one, the subject of analysis is the complexity of modern international law system, which is a consequence of, among other things, diversity of normative techniques used in the making of the system, and ever growing importance of international organizations involved in those processes. After that, characteristics, types and functions of soft law acts, and their comparison to hard law regulations, are being presented, all based on a large quantity of theoretical standpoints. The second part of the dissertation emphasizes the need for intensifying the harmonization of International commercial law, and presents the ways to achieve that through using soft law acts. Those acts can be used as model sources to international and national legislation bodies, as law governing the contract, in processes before courts and especially arbitration tribunals and as an important mean of interpretation and supplement to both international uniform and national law. At the end, final considerations present conclusions about the research conducted.</p>

Le principe de réparation intégrale du préjudice corporel démontre les limites de son application actuelle. Alors que notre système juridique paraît enclin à toutes les sollicitudes envers la victime, celui-ci manque largement à son but : la multiplicité des régimes d'indemnisation, l'hétérogénéité des méthodes d'évaluation et l'insuffisante fermeté des concepts mis en oeuvre apparaissent comme autant de facteurs de disparités entre les victimes. À l'appui d'une étude ouverte au droit international, aux solutions doctrinales ainsi qu'à une appréhension ajustée de la notion de victime; cette thèse oeuvre pour une autonomisation du droit du dommage corporel respectant les valeurs d'égalité, d'humanité et de justice de l'indemnisation propres au principe de réparation intégrale du préjudice corporel. / The principle of full reparation for bodily injury demonstrates the limits of its current application. While our legal system seems inclined to all the requests to the victim, it largely misses its goal : the multiplicity of compensation schemes, heterogeneity assessment methods and insufficient firmness concepts implemented appear as factors of disparities between the victims. In support of an open study with international law, to the doctrinal solutions as well as an adjustedunderstanding of the concept of victim ; this thesis works for the empowerment of personal injury law respecting the values of equality, humanity and justice of compensation specific to the full compensation principle of reparation for bodily injury .