The aim of this thesis is to explain the issue of value added tax, its general principles, the right to deduct value added tax and subsequently explain the impact of this tax in accounting, including the difference between accounting and tax documents. This thesis deals with exemptions from value added tax, supply and purchase of goods from another Member State, providing services and export and import of goods. This thesis presents several judgments of the European Court of Justice in the field of value added tax.

The main aim of the dissertation thesis is a case of the right deduct to input VAT which let companies to be involved into carousel frauds. The thesis analyses the related cases and examines in which conditions it may be legitimate to entitle the right to deduct recognize and when it is not. It also discusses the possible ways how to deal safely with partners. Moreover, it also examines which steps need to be taken into the consideration to reduce tax evasion on VAT which have been done recently in the Czech Republic.

JUDr. Ing. Miloslav Kaše, CSc., Selected Aspects of Pension Reform in the Czech Re- public, Doctoral Thesis, Charles University, Faculty of Law, Department of Labor Law and Social Security Law, Prague, 2020. Number of pages of doctoral thesis is 205. The dissertation topic evolves around certain selected aspects of the pension reform in the Czech Republic, which is the most discussed in the preparation phase of the Czech pension system reform. The chosen topic acknowledges the current problems of the Czech pension system, consisting mainly of the unfavorable development of demographic struc- ture and population aging, which is characterized by a large and irregular number of peaks and troughs on the demographic chart of the Czech Republic, connected to historical events and migration. The thesis focuses on the issue of developing and determining the retirement age and insurance coverage required for entitlement to pension and analyzes the pitfalls of increas- ing the retirement age and the length of insurance coverage required to qualify for a retirement pension. At the same time, it considers the possibilities of establishing an ad- justable retirement age range and flexibility of the whole pension system. The possibility of active economic earning vitality of pensioners is closely related to the...

Disposal with an Investment Claim JUDr. Filip Černý International investment protection is very special legal discipline which stands at the borderline between public and private, international and national (domestic) law. The intersections between these legal areas produce a vast range of questions on the applicable law and the nature of the legal institutes inherent to investment protection. The legal system of investment protection is founded on a matrix consisting of bilateral and multilateral treaties and simultaneously shares some of the customary origins inherent to diplomatic protection of foreigners. The particularity of the investment protection system is given by the existence of the diagonal relations between the host state and the investor of the other state. The combination of the public international law sources and the diagonal relations developing inside the public international law matrix induce questions on the nature of such rights and obligations arising inside of the investment protection system among its actors. Author analyses these relations with an aim to determine the nature of the investment claim as a prerequisite for a volitional disposal of the investment claim by the investor.

1 Abstract and keywords in the English language Comparison of Czech and Slovak legal regulation of leave Abstract The dissertation contains an overview of labor law legislation, especially the regulation of holidays, in the territory of historical Bohemia, Moravia and Silesia on the one hand and in the territory of today's Slovakia on the other hand. For a better understanding of the issue, an overview of the development of working conditions and labor protection in a given time context in both cultural areas is also provided. I believe that the presented comparison of legal regulations in both territories is an interesting excursion not only in terms of labor law itself, but also in the field of legal history. I believe that in the presented summary of the work it provides important and interesting expanding knowledge in the field of labor law and social security law. In my opinion, similar work was lacking in our market, and therefore it can be assumed that in this direction it will contribute to its enrichment if it is possible to realize its book edition, which is under negotiation. An overview of the material described above is given in twelve chapters since the beginning of the 14th century, when labor relations developed in the Czech lands, about which written reports already exist. In the case of...