"Umbrella Clause" in investment disputes The diploma thesis deals with the topic of the so-called umbrella clause, a provision that can be often encountered in the bilateral investment treaties. The aim of the thesis is to identify and assess individual interpretation issues that are faced by the arbitration tribunals when applying this provision. The thesis is composed from two main parts, theoretical one and analytical one. Each part is further divided into two separate chapters. First chapter familiarizes a reader with the basic instruments of international investment law, the bilateral investment treaties and investment contracts. The umbrella clause issue is closely intertwined with the topic of internationalization of investment contract, which is also discussed within this chapter. The second chapter provides basic introduction to the examined legal institution. Besides determining characteristic features of the umbrella clause and basic variations of its wording, the chapter also focuses on presence of this provision in contemporary sources of international investment law. In this regard, detailed analysis of the Czech bilateral investment treaties is presented. Last but not least, the attention is paid to the historical context of the issue. The detailed analysis of the International...

Bachelor thesis is focused on the payment system of social welfare benefits under Act no. 117/1955 Coll., On state social support. This law will be thoroughly analyzed and studied. Of the practical part will specify the work to obdoru state social support from the perspective of the employee. Another important task is to determine whether the social system is set up properly and actually helps people in difficult life situations. In conclusion, all findings will evaluate and propose their own solutions.

This thesis is dedicated to a system of providing and paying out benefits according to a legal code No. 117/1995 based on social security benefits described in the theoretical section. The practical part of this thesis deals with a survey concerning the Czech Labour Office employees in particular regions as well as clients of Contact Offices in Rumburk-Šluknov - the State Social Securtity Benefits Dpt. The aim was to obtain data cocerning the paid out benefits and to receive a valid feedback about a current social system from the side of employees as well as clients. The case interpretation studies regarding families paid out by the State Social Security Benefits Dpts. are involved in the thesis, as well. The contemporary social system was analysed in terms of its practical usage in order to avoid the possibility of its misusage. The key issue and its solution were given as a conclusion.

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Theory and Practice of Legal Protection of Personality Rights Legal protection of personality rights is a specific and important issue, which allows every human being to enjoy his or her personality rights without any interventions. This kind of protection is grounded on the obligation of the society as a whole to respect human dignity and the inviolability of personality of every individual. Based on findings contained in my diploma thesis, the Czech legislation pays considerable attention to the protection of personality rights especially in the provisions of the Civil Code and the Charter of Fundamental Rights and Freedoms, both providing legal guarantees for defending oneself against illegally attacked parts of human personality. This kind of legal protection is supported by the effectiveness of the new Civil Code; unlike the previous Civil Code, it expands the number of provisions protecting human personality rights. My diploma thesis clearly suggests that the Czech legal regulation offers to injured individuals different possibilities of claiming their personality rights, for example, how to seek protection of already violated rights, which should be evaluated positively. However, it should be noted that legal practitioners must do their best to make efficient the means for remedying violated...

Nárok na odpočet daně z přidané hodnoty je jedním z pilířů zajišťujících neutralitu daně z přidané hodnoty. Proto je harmonizace pravidel pro uplatnění nároku na odpočet daně v rámci Evropského společenství nezbytná. Cílem práce je zhodnotit míru harmonizace pravidel pro uplatnění nároku na odpočet daně ve vybraných zemích Evropského společenství s evropskými pravidly a také porovnat rozdíly v uplatňování nároku na odpočet daně mezi těmito vybranými státy. Oblastmi, na které je tato práce zaměřena, jsou základní pravidla pro odpočet daně včetně souvisejících administrativních požadavků a následné korekce nároku na odpočet daně ve vybraných členských státech Evropského společenství. Těmito státy jsou Česká republika, Slovensko, Estonsko, Německo a Velká Británie.

This final work value tax incidence of enterprice in family house. This work aims to individual income tax and VAT on model example.

This thesis deals with the impact of significant changes to the VAT Act in the con-struction industry. It evaluates the impacts of the introduction of the reverse charge regime for construction and assembly work on the economic indicators of construction companies and VAT collection. The work also evaluates the effects of changes in the rates of value added tax on economic indicators of construction company, construction work prices, property prices and VAT collection. Based on the results, the author puts forward suggestions and recommendations.

(v anglickém jazyce) The Master's Thesis "Proving the title to value added tax deduction" is focused on the explanation of rules and characteristics of a specific area of proving in the administration of taxes, which is undoubtedly represented by proving the title to value added tax (VAT) deduction, this Thesis is also focused on identification and solution of disputed issues related to this area. First of all, VAT and its deductions are dealt with in general, namely in the scope necessary for the issues under analysis. The Thesis then analyzes in detail the conditions necessary to the title to VAT deduction as adherence to these conditions is mainly being ascertained within the process of proving. Having the necessary starting points been thus defined, the title to deduction is comprehensively and critically analyzed wherein the biggest attention in this regard is paid to the distribution of the burden of proof between the taxable entity and the tax administrator as well as to the content and scope of this burden of proof. In this context, many problems are also pointed out which are faced by the decision-making practice, including their possible methods of solution. One of them is related to proving the supplier of the taxable supply and a fully independent part is focused on this issue as the...

Summary: This thesis deals with the enforcement of judgments, foreclosures, indebtedness in the Czech Republic and some of the phenomena that are associated with it. At first it describes the legal regulation, which treats the conditions under which it is possible to lead the verdict enforcement. If enforced under Act No. 99/1963 Coll. Code of Civil Procedure, as amended, Code of Civil Procedure this procedure is called "enforcement". If enforced pursuant to Act No. 120/2001 Coll. Enforcement Procedure, as amended, this procedure is called "executions." If enforced pursuant to Act No. 280/2009 Coll. Tax Code, as amended, this procedure is called "tax foreclosures". Subsequently, the thesis deals with address data on household debt. Household indebtedness is observed in the time series from 1993 to 2012, for the independent Czech Republic. Household indebtedness will be confronted with debt Czech Republic. Value of debt in both cases continue to rise, but each has the debt of other causes. For households may default on receivables result in forced recovery, which increased costs. The author proposes several kinds of measures to improve the situation. Educational programs should students of secondary schools and colleges as detailed as possible to show the risks of life on the debt. Increased surveillance...