Segundo a legislação de regência, o ICMS é exigido pelos Estados e preponderantemente na origem. A competência estadual para a exigência de exação pautada em base tributária móvel, aliada à concentração da arrecadação na origem, criou ambiente convidativo à concorrência dos Estados pela concentração dos contribuintes em seu próprio território. A realidade socioeconômica, cultural e geopolítica do Brasil, no entanto, torna essa concorrência degenerativa, pautada na instituição de benefícios fiscais tidos por irregulares há mais de quarenta anos. Como resposta, os Estados prejudicados ajuízam ações, contra o ente que outorgou o benefício, com vistas a anular o incentivo. A resposta judicial, no entanto, não corresponde ao dinamismo dos impactos econômicos que derivam da instituição dessas políticas irregulares. Em função disso, os Estados alteraram o foco de sua insurgência. Recentemente, passaram a promover a glosa dos créditos apropriados pelos seus próprios contribuintes em decorrência da aquisição, em operação interestadual, de mercadorias gravadas com benefício fiscal no Estado de origem. Como o crédito é outorgado pelo Estado de origem, na prática o Estado de destino exige o valor que deixou de ser cobrado pelo de origem. Assim procedem escudados no artigo 8o da Lei Complementar no 24/75, que estabelece a nulidade do ato e a ineficácia do crédito fiscal atribuído ao estabelecimento recebedor da mercadoria e a exigibilidade do imposto não pago ou devolvido. Todavia, a repartição de competências para a exigência do ICMS trouxe campo de atuação bem demarcado para cada ente subnacional. Logo, considerando que o Brasil está estruturado em regime federativo, não pode um Estado se apropriar de tributo de competência de seu par. Se o benefício é irregular, é dever do Estado de origem exigir os valores, comportamento que pode ser obrigado a adotar por força de ordem judicial. Sendo assim, interpretação conforme a Constituição do dispositivo em foco autoriza que o Estado de origem e apenas ele reconheça, exclusivamente nas hipóteses de isenção irregularmente outorgadas, a nulidade do ato, a ineficácia do crédito fiscal atribuído ao estabelecimento recebedor da mercadoria em operações internas e a exigibilidade do imposto não pago. / Brazilian sales tax is levied by States and predominantly in origin basis. Both high mobility of the tax base in this case, and the taxation mainly in origin, led Brazilian states to fiscal competition. Socioeconomic, cultural and geopolitical context in Brazil, however, make this competition harmful, based on the institution of irregular tax benefits for over forty years. In reaction, victim states file lawsuits against the ones who granted the benefit aiming to nullify the incentive. The correspondent judgment, however, is issued long time after the economic impacts of the irregular incentives take place. As a result, States have changed the focus of their reaction. Recently started to disallow taxpayers to appropriate credits due to the acquisition of goods originated from another State awarded with tax benefit in the origin State. As the benefit is granted by the origin State, in reality destination State levies the tax that the origin State waivered. This practice is allegedly supported in Article 8 of Law 24/75, which establishes both the disallowance of the credits, and the duty to charge the tax unpaid due to the irregular benefit. However, Brazil is structured as a federation, a form of organization that secretes financial matters of each State. Therefore, a State cannot pocket the amount that could be levied by its pair. If the benefit granted to the taxpayer is irregular, the origin State shall have to levy the amount, procedure that may be imposed by the Courts. Thus, Article 8 should be construed in the following sense: fiscal authorities can disallow the credit only if the benefit is in discordance with constitutional provision of non cumulative ICMS, and, above all, only the origin state can proceed this way.

The focus of this thesis was to use serious games as a tool to teach about obligation to give notice. Obligation to give notice means that certain professionals need to report to social services if a child is being harmed. This thesis studied if case-based storytelling could bring a relevant teaching experience, if storytelling could help participants learn about obligation to give notice and how instant and delayed feedback affect the learning. Participants played a story-based game with either instant or delayed feedback and answered three questionnaires about obligation to give notice. The study found that participants did find that the storytelling was useful for learning and gaining more knowledge about about obligation to give notice. For the feedback it was found that both types of feedback made the participants learn significantly more but there was no significant difference when comparing the feedbacks to each other.

This thesis deals with residential lease. Due to the limited scope of the thesis it was impossible to cover the topic in a more comprehensive manner. The aim of the thesis is to systematically analyse only some issues of legal regulation of the residential lease. The thesis discusses the interpretation of certain general issues of the residential lease and the termination of the residential lease, focusing on various ways of termination. The thesis deals with absolute termination of residential lease. The thesis focuses on selected provisions of Act No. 89/2012 Sb., the Civil Code, using the scientific literature, the thesis is also concerned with relevant practise of courts. In some cases, the thesis compares the current Civil Code with the previous legal regulation, Act No. 40/1964 Sb., the Civil Code, as amended. The thesis is divided into nine chapters, which are subdivided into subchapters. The first chapter deals with the basic definition of the lease, analysis of the concept of apartment and house, legal regulation of the residential lease and it briefly describes the differences between a lease and other related contracts. The second chapter provides an overview of the provisions of the Civil Code relating to termination of the residential lease and outlines possible ways of termination of...

This thesis deals with a topic of the legal significance of a medical opinion. The aim of the work is to analyse the current legal regulation of medical opinions, create a comprehensive interpretation and evaluate the sufficiency and unambiguity of their legal regulation. The topic connects two important and indispensable fields - law and medicine. In addition to the importance and practicality of the topic, the author also chose it because she had participated in a research within the project: "Medical opinions of occupational health service providers and their importance for ensuring safety and health at work of employees", identification sheet No. V11- S4. At the end of the work there is a brief summary of the information obtained in the research. The work is divided into four chapters, which follow each other in both content and logic. The introductory chapter introduces the legal framework of the issue of medical opinions. It does so by mentioning relevant national, international and European legislation. Chapter two marginally describes occupational health services, health care providers, occupational health examinations and a contract for the provision of occupational health services. The main subject of the medical opinions is comprised I chapters there and four. First of all, there is a...

This paper discusses the history and recent developments pertaining to ISPs' liability for copyright infringement in the European Union. Section I. explains ISPs' basic roles on the Internet, discusses practical grounds justifying a special liability regime for ISPs and outlines the EU legal framework providing safe harbor provisions for ISPs' liability and transposition of these rules into the legal system of the Czech Republic. Section II. describes how judicial decisions in the EU Member States eroded safe harbor rules and how these decisions were subsequently overturned by the Court of Justice of the European Union (CJ). The section continues with an examination of the latest judgment of the CJ in UPC Telekabel Wien concerning new rules (or lack thereof) for website-blocking injunctions. Section III. discusses notable examples of EU Member states' legislation or legislative proposals which aimed to put a stop to "online piracy" and copyright infringement. Considerable part of this section analyzes the recent controversial system set up by the Italian communications regulator AGCOM. Section IV. describes examples of increasing voluntary collaboration between ISPs and content owners, which has the potential to effectively combat online piracy and benefit all parties involved. Section V. explores...

The topic of my thesis is the analysis of two selected reasons for notice of termination given by an employer to an employee as stated by the Labour Code. The first reason (according to Sec. 52 (g) of the Labour Code) consists in violation of employee's duties and obligation ensuing from the legal regulation applying on the work performed by the employee. The second reason (according to Sec. 52 (h) of the Labour Code), which was implemented into the Labour Code with its effectiveness as of 1 January 2012, introduces a so-called "other duty of an employee" consisting in violation of the regime of an employee who is temporarily unfit to perform work for the employer due to his/her sickness or injury as set by the Act on Sickness Insurance. The analysis will be based primarily on the case law of the Supreme Court of the Czech Republic which, in the long term, tends to shape the legal regulation of the analyzed issue. Although not being a formal source of law, the case law of the Supreme Court is of a great importance in the area of termination of employment relationships in the Czech labour law in practice.

TITLE: Legal Acts Aimed at the Termination of Employment SUMMARY: The reason why I choose for my thesis the theme Legal Acts Aimed at the Termination of Employment is that I think that this theme is very topic and important. I suppose that almost everybody has experience with termination of employment but not everybody knows the effective legal regulation. The purpose and goal of my thesis is to summarize the effective legal regulation of legal acts aimed at the termination of employment regarding to substantial changes which contains the amendment of Labour Code No. 365/2011 Coll., and to point to various problems and disputed questions which might arise in the practice of law. In the conclusion I try to evaluate the effective legal regulation of legal acts at the termination of employment and to propose some possible changes of this legal regulation. The thesis is consists of seven chapters, introductory and conclusion. Most of them dealing with different types of legal acts aimed at the termination of employment. I pay attention to legal regulation of the delivering of these legal acts and to problems of legal claims concerning the invalid termination of employment as well. In the introductory I would like to explain why I chose as a theme of my thesis Legal Acts Aimed at the Termination of Employment. I...

The main objective of this diploma thesis is to provide an analysis of the accessibility standards adoption level of Prague city districts websites. The required level is defined in the Ministry of Internal Affairs notice (Accessibility Notice) which reflects the amendment of the law 365/2000 and contains accessibility guidelines which are the result of the project "Přístupnost webových stránek orgánů státní správy" (Accessibility of Public Administration Web Pages). The thesis also reflects similar analysis from the paper "Přístupnost a weby městských částí Prahy" (Accessibility and Web Pages of Prague City Districts) written in 2007. To achieve this goal the thesis firstly describes accessibility keystones (definition of accessibility, disabled users, legislation etc.). Next part of the thesis provides an analysis of above mentioned project and its outcomes, which contain the comparison of Czech accessibility guidelines, WCAG 1.0 and working draft of WCAG 2.0, analysis of disabled users needs, draft of new accessibility guidelines and costs of its application among public administration websites. Third part of the thesis depicts a comparison of the Accessibility Notice guidelines and "Best practice -- Pravidla pro tvorbu přístupného webu" (previous version of Czech accessibility guidelines). Final part presents particular and summary results of the accessibility test of particular Prague city districts websites against selected guidelines of the Accessibility Notice. Test results are also compared with outcomes of above mentioned paper from year 2007.

Tesis (magíster en derecho tributario) / Actividad Formativa Equivalente a Tesis (AFET)

Den snabba tillväxten av uppkopplade enheter som samlar in och delar data leder till att användare kommer behöva läsa och godkänna alltmer sekretessmeddelanden för att kunna använda enheter och tjänster. Sekretessmeddelanden är de avtal som definierar villkoren för användning av en produkt eller tjänst och är avsedda att informera användare om insamlingen och användningen av deras data och personuppgifter innan valet att acceptera eller neka fattas. Sekretessmeddelanden tenderar vara långa samt innehålla mycket text med ett komplicerat språk. Texten i sekretessmeddelanden är ofta statisk utan användarinteraktion, vilket leder till att användare möts av en lång text att läsa utan någon form av stöd i form av designelement, exempelvis färg, ikoner, överblick eller interaktioner. Avsaknaden av designelement är en av orsakerna till att användare idag antingen förbiser eller accepterar sekretessmeddelanden utan att förstå innebörden, vilket får konsekvenser för användarens integritet. På grund av detta är det av stor vikt att användarna har en klar förståelse för hur deras integritet påverkas vid godkännande av ett sekretessmeddelande. Syftet med studien är att öka kunskapen inom området, och erbjuda och stötta designers i deras tillvägagångssätt kring hur sekretessmeddelanden kan designas för att främja användarens förståelse. Studien genomfördes genom en kvalitativ designstudie där ett befintligt ramverk skapat för design av sekretessmeddelanden kombinerades med identifierade designelement från litteraturstudien. Designelementen och ramverket användes vid framtagningen av fyra designförslag, vilka implementerades i en prototyp för att undersöka hur förståelse kan främjas i sekretessmeddelanden. Resultatet av studien är fyra designförslag som stöttar användaren att uppnå förståelse. / The rapid growth of connected devices that collect and share data leads to users needing to read and approve an increasing number of privacy notices to use devices and services. Privacy notices are agreements that define the terms of use for a product or service and are intended to inform users about the collection and use of their data and personal information before deciding to accept or decline. Privacy notices tend to be lengthy and contain a lot of text with complicated language. The text in privacy notices is often static without user interaction, which leads to users being faced with a long text to read without any form of support in terms of design elements, such as color, icons, overview, or interactions. The lack of design elements is one of the reasons why users today either overlook or accept privacy notices without understanding the implications, which has consequences for the user's privacy. Because of this, it is of great importance that users have a clear understanding of how their privacy is affected by accepting a privacy notice. The purpose of the study is to increase knowledge in the field and offer and support designers in their approach to how privacy notices can be designed to promote user understanding. The study was conducted through a qualitative design study where an existing framework created for the design of privacy notices was combined with identified design elements from the literature study. The design elements and framework were used in the development of four design proposals, which were implemented in a prototype to investigate how understanding can be promoted in privacy notices. The result of the study is four design proposals that support users in achieving understanding.