The aim of my work is to describe and analyze the European and German consumer protection law, especially the implementation of selected consumer protection directives into German law. Main part of this work deal with the following EU Directives: Directive 1999/44/EC on certain aspects of the sale of consumer goods and associated guarantees, Directive 93/13/EEC on unfair terms in consumer contracts, Directive 85/577/EEC to protect the consumer in respect of contracts negotiated away from business premise and the Directive 97/7/EC on the protection of consumers in respect of distance contracts. I've also tried to analyze the German legal regulations and found out the differences and similarities between the German and Czech consumer protection law. My work contains 9 chapters: First chapter defines the basic terms of the consumer protection law like a consumer and a supplier. It deals also with the judicature of the European Court of Justice and German legal regulations and judicature, which extend the consumer's protection to another subjects. Second and third chapter describe the primary and secondary EU consumer law, competence of the EU, consumer law basics included in the primary law and list of secondary legal acts, which regulate the field of consumer protection. Fourth chapter contains the...

This thesis describes the preparation of financial statements and the creation of internal guidelines for specific company. The theoretical part of the thesis describes the theory of the issue deals with basic procedures and accounting methods, and processing of accounts and creation of internal accounting directives in line with current legislation. Practical part demonstrates the theoretical knowledge to specific companies.

The subject of my master thesis is the EU directive 2004/35 on environmental responsibility, prevention and damage redress, its implementation into the legal order of the Czech Republic and the potential impact of undue transposition of the directive. The first part of my thesis deals with the harmonization need in this area and with the directive itself. Following a brief introduction of the directive, I'm presenting an overview of its basic institutes and their legal form. I'm also making an effort at identifying possible shortcomings of the directive. The basic institutes of the directive include: key principles, the environmental damage itself, operational activity, responsibility mechanisms, financial safeguards and the administrative procedure to impose a preventive or a remedial provisions. The second part of my thesis deals with the theoretical aspects of appropriate implementation, such as the interpretation of the directive, a timely adoption of the transposition provisions, proper projection of the content of the directive, due form of the transposition provisions, the application of EU norms, the equivalence and effectiveness imperative and the internal Czech rules for the implementation of EU norms that have been laid down by the governmental provision Nr. 1304 (methodological directions). The...