In my thesis, I summarized the main reasons for specific German position towards tobacco advertising directives. In my opinion, the main reason consisted in tobacco companies and lobby groups activity. Adoption of tobacco directive was partly inevitable, but the above mentioned interest groups succeeded (via Germany) in limiting the directive's impact and postponing its adoption. Long-term and elaborated tobacco company's strategy succeeded in persuasion the German public. They, inter alia, indirectly force them to believe that tobacco industry is essential for the German economic growth. In my opinion, the strategy was successful because of its complexity and sophistication. Even though Germany was not successful before European Court of Justice with its second action for directive annulment, it still indirectly achieved to limit the directive impact and postponed its adoption for several years. But at the end, Germany was also forced (under the threat of fine) to implement the directive into its legal system.

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The main object of this thesis is to summarize legal regulation about package tour in czech legal order, define and describe subject of this contractual relationship, define contracting parties and individual rights and duties that are being established at the beginning or during this contractual relationship. Basic concepts linked to the package tour contract as well as the role of travel agency in the whole process are being analysed in this thesis. I also focused on the most important changes connected with passing of the New Civil Code when individual provisions are examined and their significance is explained. Similarly as a legal ground of this contractual type the directive 90/314 EEC is also being examined. Finally, this thesis evaluates whether implementation of this directive to czech legal order has been done correctly and whether czech laws comply with the basic rules this directive is based on. The thesis is composed of nine chapters, each of them dedicated to individual issue. In the introduction I define basic objective of this thesis. The following chapter focuses on the basic definiton, purpose, basic concepts and character of this contractual relationship. In the third most comprehensive chapter I analyse concrete requirements of package tour contract, individual rights and duties...

Hlavním cílem je navržení vnitropodnikových směrnic pro účetnictví ve firmě Data Credit Jany Sazimové podnikající jako fyzická osoba. A to z legislativního i formálního hlediska a zpracovat jejich návaznost z hlediska systémové koncepce a komplexního chápání probíhajících procesů ve vnitřní organizační struktuře a vazeb mezi nimi. Práce je zaměřená především na oblasti, kde může docházet k různým výkladům zákona o účetnictví a na oblasti, kde je možno použít několik způsobů účtování.

OMISSION OF EU's MEMBER STATES LEADING TO THE LIABILITY FOR DAMAGE RESUMÉ This thesis deals with the responsibility of the member states of EU for damages caused by failure of member states. Both problems are solved in this work, as general requirements for liability relationship, as description of these failures modes with numerous references to case law of the European Court of Justice. Indeed, case law represented a huge range of sources for this thesis. To sum up the work into several points, we can start by making a breakthrough in the issue of liability in the European Union which Francovich case meant. This case established the rule that it is the responsability of member states to implement EU law properly and in time and provide protection to the rights that follow these standards. This rule was followed by other cases which are called "the first generation of cases liability" by many authors. Typical liability sentence: unlawful act (caused by the EU's institution), the damage suffered by the other party and the causal nexus, was subsequently supplemented by the Schöppenstedt criterion, which established the rule that during the process of adopting EU's legislation must be sufficiently serious breach of the law standards, which serves to protect the individual. The last unification of the...

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