L’appréhension des aides d’Etat par le droit de l’UE se singularise par sa triple dimension économique, politique et juridique. Leur volume, qui demeure important, la multiplicité de leurs formes, et surtout les lourds enjeux engageant la souveraineté nationale font des aides d’Etat une matière sensible nécessitant un cadre juridique spécifique qui doit s’adapter au fur et à mesure que les politiques de l’UE deviennent de plus en plus intégrées. La Commission européenne, qui dispose en la matière d’un pouvoir discrétionnaire, détermine au cas par cas, ou dans des lignes directrices, orientations, communications, et règlement général d’exemption catégorielle, les conditions de compatibilité des aides au Traité, et au-delà impose aux Etats comme aux entreprises des obligations de faire, ou de ne pas faire.Le droit des aides d’Etat est remarquable par son ampleur (il vise tous les secteurs d’activité économique et même au-delà), sa richesse, son renouvellement. Il n’est pas seulement un cadre réglementaire destiné à clarifier les exigences de l’UE vis-à-vis des Etats membres et des entreprises, même si quantitativement, c’est son rôle majeur. Il est aussi et surtout un moteur, un outil d’intégration privilégié, dont la teneur n’est pas étrangère aux interrogations sur la nature de l’UE. Il contribue de façon notable à la construction et au renforcement des politiques de l’UE, qui une fois développées, lui impose certains impératifs. Cet enrichissement réciproque est destiné à rester pour toujours d’actualité. / The apprehension of State aids by EU Law singularises by its economical, political and legal dimension. Their volume, which remains important, the multiplicity of their forms, and especially the high issues engaging the national sovereignty brings to consider State aids as a sensitive subject requiring a specific legal framework which has to adapt itself as the EU Policies become more and more integrated. The European Commission, which has in this field a discretionary power, determines case by case, either in guidelines, orientations, communications, or general block exemption regulation, the conditions of State aids compatibility to the Treaty, and beyond imposes on States as on companies of obligations to do, or not to do.State Aids Law is remarkable by its scope (it aims at every sectors of economic activity and beyond), its wealth, its renewal. It is not only a regulatory framework intended to clarify the EU requirements towards Member States and companies, even if quantitatively, it is its major role. It is also and especially an engine, a privileged tool of integration, the content of which is not foreign to the questioning on the nature of the EU. It contributes in a considerable way to the construction and the intensification of EU policies, which once developed, imposes it certain imperatives. This mutual enrichment is intended to stay forever of current events.

La Charte des droits fondamentaux de l’Union européenne a acquis une force juridique contraignante depuis l’entrée en vigueur du traité de Lisbonne. Les institutions européennes et les Etats membres lorsqu’ils mettent en oeuvre le droit de l’Union européenne sont donc liés par ses dispositions. Mais les autorités publiques ne devraient pas être les seules à être soumises au respect des droits et libertés qu’elle garantit. En effet, les particuliers, parce qu’ils peuvent, à l’instar des pouvoirs publics, attenter aux droits primordiaux de leurs semblables, devraient également être tenus de respecter cet instrument juridique lorsqu’ils se trouvent placés dans une situation régie par le droit de l’Union européenne. Autrement dit, la Charte des droits fondamentaux devrait déployer des effets juridiques dans le cadre des relations de droit privé lorsqu’il existe un lien de rattachement avec le droit de l’Union européenne. Cet effet horizontal permettrait ainsi aux particuliers de jouir effectivement des droits et libertés consacrés par la Charte. On attend donc des autorités publiques, conformément à leurs obligations positives, qu’elles protègent les droits que les particuliers tirent de cet instrument juridique. La reconnaissance de l’effet réflexe de la Charte des droits fondamentaux aura ainsi pour conséquence de créer des obligations tant pour les institutions européennes et les Etats membres que pour les personnes privées. / The Charter of fundamental rights has acquired a binding legal force since the coming into effect of the Treaty of Lisbon. Hence, the institutions of the European Union and member states when they implement the law of the European Union are bound by the provisions of the Charter. But the addressees of this legal instrument should not be only public authorities. Individuals, whenever it could impinge on freedoms and basic rights, should be subject, to compliance with the Charter when the matter falling the scope of EU law. In other words, the Charter of fundamental rights should have legal effects in private law relations when there is a connecting link to EU law. Horizontal effect would allow individuals to have full enjoyment of rights enshrined in the Charter. Public authorities must therefore, in keeping with their positive obligations, protect the rights derive from the provisions of this legal instrument. Therefore, the recognition of horizontal effect of the Charter will create obligations for both institutions of European Union and member states and private persons.

The aim of this master thesis is to analyse practical impacts of special rules for determination of applicable legislation in accordance with the Regulation No. 883/2004 and its implementing Regulation No. 987/2009. Further the thesis seeks to identify potential negative effects connected to application of the single insurance principle as well as deficiencies arising out of practical performance of European coordination and to discuss the eventual solutions to undesirable effects caused by weak sides of coordination regulations. The thesis is divided into four chapters: an introduction is followed by a chapter about general principles of European coordination of social security systems and about current developments in this field. The topic of a second part is an institute of posting according to Art. 12 of the Regulation No. 883/2004, a distinction here is made between employees and self-employed persons. This chapter further contains procedural rules and an overview of issued portable documents A1 (E 101 forms) during the years 2009 - 2011. Third chapter deals with pursuit of activities in two or more Member States in accordance to Art. 13 of the Regulation No. 883/2004. Special attention is paid to a fine line between posting and pursuit of activities. A problem with retroactive determination of applicable legislation is discussed in the last subchapter of the thesis. This problem is being recently solved by Czech institutions and employers. They are trying to find a solution preventing negative consequences of such a retroactive determination. Exception governed in Art. 16 of the Regulation No. 883/2004 is a subject of the fourth chapter. Situations where an exception is a possible and suitable solution are presented here as well as statistics about requests for exemption from Czech resp. foreign laws.

This thesis is focusing on the major trends in the tax reform in the European Union. The direction of development from direct to indirect taxes is analyzed and it attempts to find some consistent trends in taxation between selected countries within groups of new and old member states of the European Union in 1995 - 2011. Firstly the text gives the reader an introduction to tax theory and the optimal design of tax system is presented. Thesis also focuses on the issue of tax policy in the European Union. It describes the main tax policy challenges and possible design of efficiency-enhancing tax reforms. The global macroeconomic model QUEST III is being introduced. This model is widely used by international institutions for the quantitative evaluation of the potential impacts of tax policies. Furthermore, the development and structure of the tax mix is analyzed as well as the overall tax burden and labour taxation in new and old member states of the European Union. In conclusion there is commentary to stated hypothesis that in recent years there has been increasing emphasis on indirect taxes, while the direct taxes were being reduced.

The aim of the thesis is to evaluate whether is there a convergence in the tax systems of the EU Member States or not. The first chapter describes a development in a process of tax coordination and harmonization of the EU Member States. The next chapter focuses on a description and comparison of the current state of the tax systems in the European Union. The third chapter deals with the statistical evaluation of the development of individual variables - overall tax quota, tax quota of individual taxes, implicit tax rates, statutory tax rates, for individual taxes and a group of taxes between 1995 and 2011 period. The fourth chapter summarizes the results of the analysis.

diplomové práce v anglickém jazyce: EU sanctions against Austria in 2000 in the context of the position of Austria in the European Union. Application of constructivist theory on the case The Master thesis EU sanctions against Austria in 2000 in the context of the position of Austria in the European Union. Application of constructivist theory on the case tried to analyse the Austrian case from the constructivist perspective. The thesis attempted to verify the hypothesis that the Member States of the European Union wrongly assessed the impact of Haider's FPÖ on the Austrian democratic development and the European Union itself, claiming that the participation of the FPÖ in the Austrian federal government was jeopardizing its democratic values. In fact there was no evidence for this allegation despite the nature of the FPÖ which was confirmed as being far-right in some aspects (for instance its xenophobia). It has been shown that the participation of the FPÖ in the Austrian government (rather than its isolation, which might have led to even bigger support) was in a certain way a guarantee that democracy and the common values of the European Union would be upheld. Furthermore the thesis tried to answer the question whether the inclusion of the FPÖ in the governmental coalition had posed a real danger...

Even though nuclear energy was one the first areas in which European countries started integrating their policies through the European Atomic Energy Community (Euratom), the question of nuclear installations safety was only addressed by the EU in the context of the impending enlargement of the Union in 2004. In 2003, the European Commission submitted the first-ever proposal for a European directive on nuclear safety. However, the Council rejected it the following year, opening a five-year-long debate leading to the drafting of a new directive proposal, which was subsequently adopted in 2009. Only two years later, in the wake of the 2011 Fukushima disaster, amending this directive became necessary. Discussions resulted in adopting the amended legislation in the summer of 2014. This master's thesis analyses the main factors influencing the Council's decision-making on either rejecting or adopting the proposed directives in 2004, 2009 and 2014. The analysis is based on the following five scope conditions supposed to lead to integration acceptance by EU member states, as defined by authors Manuele Citi and Martin Rhodes: policy failure and availability of a successful alternative, external influence emanating from foreign countries hardly manageable by the individual states, functional interdependence...

Over the last decade, a confluence of strategic and security concerns has threatened the European Union’s survival both within and beyond its political dimension. As a result, security and defence have risen to the top of the EU’s political agenda, culminating in the approval of the EU Global Strategy (EUGS) in 2016. The EUGS represented a watershed moment in the EU’s Common Security and Defence Policy: the EU agreed on ambitious levels of security and defence. The new policy is based on supporting capacity building among member states through instruments such as PESCO. Nonetheless, these instruments have caused variations in patterns of member state behaviour that have enhanced defense integration. This research aims to understand what was the PESCO institutional effect on Member States' preferences and how it has affected the European security and defense goals. The research highlights the role of European agencies and how they contributed to solve collective action problem through a ‘forum effect' on participants, using pro-actively the task of assessing co-operative projects proposals. As a result, PESCO’s institutional effect led to cooperative outcomes between nations that allowed them to overcome coordination dilemmas, namely uncertainty about the willingness to contribute to a common project, which is typical of defense cooperation. Here, we used Rational Choice Institutionalism theory to investigate the PESCO project structure and its interaction with the European Defence policy. Cooperation between participating member states is presented within a cooperative game action, as part of a theoretical approach to game theory. It explains formally how PESCO entails elements to overcome collective action problem among participating member states, while emphasising the institutional design that promoted the European interests, and how this has led to more Europeanised security and defence. Findings are interpreted under the Differentiated integration concept.

<p>This paper studies the structural issues concerning possible human rights violations found in the Dublin Regulation; An EU regulation aiming to allocate a responsible member state to a third-country-nationals asylum application. It is one of the criticized legal documents within the scholarly field of human rights. Hence, this study aims to study the details of the regulation to find out the elements of the regulation that are prone to human rights violations. Asking the question: What are some details of the Dublin Regulation that could potentially result in human rights violation of the third-country nationals seeking international protection within the territory of member states? Hence, exploring the gap found between the regulation and human rights of the asylum seekers. This was done by a normative legal analysis study of the law, studying the text of the regulation, relevant human rights law, and jurisprudence from two courts of law: ECHR and ECJ. The findings of the study highlights, first, the regulation upholds only the superficial elements of human rights law. Second, the regulation assumes that every member state is a safe country. Third, there is an imbalance of responsibility on either of the two or more member states involved. These are the details of the regulation highlighted in this study that is potentially the result of possible human rights violations and the criticism of the topic. </p>

European Arrest Warrant is an institute of the police and judicial cooperation in the criminal matters. Based is on the mutual confidence of Member States in its legal systems. His formation was caused not only by the failed ratification of the international agreements governing extradition, but also by the terrorist attacks occurred on 11 September 2001 in New York. European Arrest Warrant meant the breakthrough into the national traditional sovereignty of Member States and that all to ensure the area of freedom, safety and justice inside Europe. Formation of the European Arrest Warrant led to the restriction of some principles, which dominated to the extradition, when between the most important ones belongs the principle of surrender of own citizens. European Arrest Warrant is the necessary means and tool of police and judicial bodies in the fight against the national and multinational crime, whose use rises year from year.